Chapter-I Preliminary
Chapter-II Incidence and levy of tax
4 No tax payable in case of inter-State trade etc
6 Determination of taxable turnover
7 Rates of tax on sale or purchase of goods in the State
Chapter-III Registration of dealers
12 Security from certain class of dealers
13 Information to be furnished regarding change of business etc
Chapter-IV Filing of returns, assessment and collection of tax, refund
14 Submission of returns and payment of tax
15 Assessment of registered dealer
16 Assessment of unregistered dealer liable to taxq
18 Period of limitation for completion of assessment or reassessment not to apply in certain cases
Chapter-V Recovery of tax
22 Demand notice and payment of tax etc
23 Interest on failure to pay tax or penalty
24 Special provisions relating to deduction of tax at source in certain cases
25 Special provisions relating to casual traders
26 Amount due under this Act recoverable as arrears of land revenue
Chapter-VI Maintenance of accounts, Inspection of business premises, Survey, Checking of goods in transit, Furnishing of information by clearing and forwarding agents
29 Production and inspection of books, documents and accounts
30 Survey of place of business
31 Establishment of check-post, barriers and inspection of goods in transit
32 Furnishing of information byclearing and forwarding agents
Chapter-VII Appeal, Revision, Review and Reference
Chapter-VIII Offences and Penalties
38 Failure to maintain correct accounts and to furnish correct returns
Chapter-IX Special liability in certain cases
42 Joint and several liability of certain class of dealers
43 Liability of partitioned Hindu family, dissolved firm etc. to tax
45 Liability to pay tax in respect of goods specified in Schedule G
Chapter-X Proceedings and powers
46 Power to take evidence on oath
47 Power to determine as to who is a dealer
48 Power to call for information from any person or company
49 Power to purchase underpriced goods
50 Power to transfer proceedings
52 Assessee permitted to attend through authorised agent
Chapter-XI Taxing authorities and Tribunal
Chapter-XII Power to make rules, amend Schedules, and Repeal and saving
SCHEDULES