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Central Sales Tax Act, 1956 History
2(i) Sales tax law

2 : Definitions

In this Act, unless the context otherwise requires,-

(i) Sales tax law means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally;