Central Sales Tax Act, 1956
(Central Act 74 of 1956)
It is extended to the Union Territory Goa, Daman and Diu by the Goa, Daman & Diu (Laws) Regulation 1962 (Central Act 12 of 1962) promulgated by the President of India under Article 240 of the Constitution of India, published in the Government Gazette Series – I No. 41 dated 12/6/1962 and came in to force with effect from 21st January 1963 as the date appointed by the Lieutenant Governor of Goa, Daman and Diu vide Notification published in the Government Gazette Series- I No.3 (Sup) dated 21-1-1963.
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