Central Sales Tax Act, 1956 to provides for the declaration of certain goods to be of special importance in inter-State trade or commerce and lay down restrictions on the taxation of such items. The entire revenue accruing under levy of CST is collected and kept by the State in which the sale originates.
It extends to the whole of India. Every dealer who makes inter-sate sale must be registered dealer and a certificate of registration has to be displayed at all places of his business. There is no exemption limit of turnover for the levy of Central Sale Tax.