An Act to formulate principles for determining when a sale or purchase of goods takes place
in the course of inter-state trade or commerce or outside a State or in the course of imports
into or export from India, to provide for the levy, collection and distribution of taxes on sales
of goods in the course of inter-state trade or commerce and to declare certain goods to be of
special importance in inter-state trade or commerce and specify the restrictions and conditions
to which state laws imposing taxes on the sale or purchase of such goods of special importance
shall be subject for leving the CST.