The Central Sales Tax Act, 1956 (CST Act) is a central legislation enacted to regulate the levy, collection, and distribution of tax on inter-state sale or purchase of goods in India. Derived from Entry 92A of the Union List, the Act provides a framework for concessional tax rates, particularly under Section 8, where registered dealers can purchase goods at a reduced rate against declaration forms (C Forms) for specified purposes such as manufacturing and power generation.