CHAPTER I PRELIMINARY
CHAPTER II INCIDENCE AND LEVY OF TAX
5 Tax not leviable on certain goods
6 Levy of Sales Tax on the goods specified in the Schedules
7 Rate of tax on packing materials
CHAPTER III SALES TAX AUTHORITIES AND TRIBUNAL
12 Action against any authority for vexatious order or willful underassessment, etc.
13 Persons appointed under Section 10 and members of Tribunal to be public servants
CHAPTER IV REGISTRATION
18 Information to be furnished regarding changes in business, etc.
19 Dealer to declare the name of Manager of business and Permanent Account Number
CHAPTER V RETURNS AND ASSESSMENT, ETC.
CHAPTER VI PENALTY AND INTEREST
CHAPTER VII PAYMENT OF TAX AND RECOVERY
34 Special powers of Sales Tax Authorities for recovery of tax
35 Provisional attachment to protect revenue in certain cases
36 Continuation & validation of certain recovery proceedings
37 Liability under this Act to be the first charge
38 Transfer to defraud revenue void
43 Applicability of all the provisions of this Act or any earlier law to person liable to pay tax
44 Special provision regarding liability to pay tax in certain cases
45 Certain agents liable to tax for sales on behalf of principal
CHAPTER VIII SET-OFF, REFUNDS, ETC.
49 Refund of tax on declared goods sold in the course of inter-state trade or commerce
52 Interest on amount of refund
CHAPTER IX PROCEEDINGS
56 Determination of disputed questions
57 Arrangement to defeat the intention and application of the Act to be void
58 Special provisions for statutory orders pertaining to a period shorter or longer than a year
59 Power to transfer proceedings
60 Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
61 Accounts to be audited in certain cases
62 Assessment proceedings etc. not to be invalid on certain grounds
CHAPTER X LIABILITY TO PRODUCE ACCOUNTS ETC.
64 Production and inspection of accounts and documents and search of premises
65 Cross-checking of transactions
67 Establishment of check-posts and barriers
68 Transit of goods by road through the State and issue of transit pass
CHAPTER XI STATISTICS
70 Power to collect statistics
71 Disclosure of information by a public servant
73 Publication and disclosure of information respecting dealers and other persons in public interest
CHAPTER XII OFFENCES AND PENALTIES
CHAPTER XIII Miscellaneous
79 Fee on appeal and certain other applications
80 Application of sections 4 and 12 of Limitation Act
81 Extension of period of limitation in certain cases
82 Appearance before any authority in proceedings
84 Declaration of stock of goods held on the appointed day
86 Tax invoice and memorandum of sales or purchases
87 On and after specified dates certain prescribed forms to the obtained from prescribed authority
CHAPTER XIV PACKAGE SCHEME OF INCENTIVES
89 Grant of Certificate of Entitlement
90 Cancellation of Certificate of Entitlement
91 Change in the nature of incentives
92 Annual ceiling on benefits to be availed of under Package Scheme of Incentives
93 Proportionate incentives to an Eligible Unit in certain contingencies
CHAPTER XV REPEALS AND SAVINGS