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Sections |
Heading of The Section |
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PRELIMINARY |
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1 |
Short title |
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2 |
Definitions |
|
3 |
Incidence and levy of tax |
|
4 |
Tax payable |
|
5 |
Tax not leviable on
certain goods |
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6 |
Levy of sales tax on the
goods specified in the Schedules |
|
6A |
Purchase tax payable on
purchases of cotton |
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6B |
Purchase tax payable on
purchases of oil seeds |
|
7 |
Rate of tax on packing
materials |
|
8 |
Certain sales and
purchases not to be liable to tax |
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9 |
Amendment of Schedule |
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10 |
Sales Tax Authorities |
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11 |
Tribunal |
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12 |
Actions against any
authority for vexatious order or wilful under assessment |
|
13 |
Persons appointed under
section 10 and members of Tribunal to be public servant |
|
14 |
Powers of Tribunal and
Commissioner |
|
15 |
Indemnity |
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16 |
Registration |
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17 |
Fresh Registration |
|
18 |
Information to be
furnished regarding changes of business |
|
19 |
Dealer to declare name of
manager of business and P.A.N. |
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RETURNS AND ASSESSMENT |
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|
20 |
Returns
and self assessment |
|
21 |
No notice for assessment
in certain cases* deleted w.e.f.1st April 2005 |
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22 |
Audit |
|
23 |
Assessment |
|
24 |
Rectification of mistakes |
|
25 |
Review |
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26 |
Appeals |
|
26A |
Regulating filing of
appeal by Commissioner |
|
27 |
Appeal to High Court |
|
28 |
Classification of turnover |
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PENALTY AND INTEREST |
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|
29 |
Imposition of penalty in
certain instances |
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30 |
Interest payable by a
dealer or person |
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PAYMENT OF TAX AND
RECOVERY |
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|
31 |
Deduction of tax at source |
|
31A |
Collection and payment
towards tax |
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32 |
Payment of tax, etc |
|
33 |
Special mode of recovery |
|
34 |
Special powers of Sales
Tax authorities for recovery of tax as arrears of land revenue |
|
35 |
Provisional attachemnt to
protect revenue in certain cases |
|
36 |
Continuation and validation
of certain recovery proceedings |
|
37 |
Liability under this Act
to be the First charge |
|
38 |
Transfer to defraud
revenue void |
|
39 |
Rounding of tax etc |
|
40 |
Adjustment of any payment |
|
41 |
Exemption and refund |
|
42 |
Composition of tax |
|
43 |
Applicability of all the
provisions of this Act or any earlier law to person liable to pay tax under
this Act |
|
44 |
Special provision
regarding liability to pay tax in certain cases |
|
45 |
Certain agents liable to
tax for sales on behalf of principal |
|
46 |
Liability of firms and
partners |
|
47 |
Amalgamation or demerger
of companies |
|
48 |
Set off, refund etc |
|
49 |
Refund of tax on declared
goods sold in the course of inter-state trade or commerce |
|
50 |
Refund of excess payment |
|
51 |
Grant of refunds |
|
52 |
Interest on refund |
|
53 |
Interest on delayed refund |
|
54 |
Power to withhold refund
in certain cases |
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PROCEEDINGS |
|
|
55 |
Advance ruling |
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56 |
Determination of disputed
questions |
|
57 |
Agreement 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 in certain cases |
|
61 |
Accounts to be audited in
certain cases |
|
62 |
Assessment proceedings etc
not to be invalid on certain grounds |
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LIABILITY TO PRODUCE
ACCOUNTS E.T.C. |
|
|
63 |
Accounts |
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64 |
Production and inspection
of accounts and documents and search or premises |
|
65 |
Cross-checking of
transactions |
|
66 |
Survey |
|
67 |
Establishment of check
posts and barriers |
|
68 |
Transit of goods by road
through the Sate and issue of transit pass |
|
69 |
Automation |
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STATISTICS |
|
|
70 |
Power to collect
statistics |
|
71 |
Disclosure of information
by a public servant |
|
72 |
Failure to furnish
information which is required under section 70 |
|
73 |
Publication and disclosure of information
respecting dealers and other persons in public interest |
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OFFENCES AND PENALTIES |
|
|
74 |
Offences and Penalties |
|
75 |
Offences by business
entity |
|
76 |
Cognizance of offences |
|
77 |
Investigation of offences |
|
78 |
Compounding of offices |
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MISCELLANEOUS |
|
|
79 |
Fee on appeal and certain
other applications |
|
80 |
Application of Section 4
and 12 of Limitation Act |
|
81 |
Extension of period of
limitation in certain cases |
|
82 |
Appearance before any
authority in proceeding |
|
83 |
Power to make rules |
|
84 |
Declaration of Stocks of
goods held on the appointed day |
|
85 |
Bar to certain proceedings |
|
86 |
Tax invoice and Memorandum
of sales or purchases |
|
87 |
On and after specified
dates certain prescribed forms to be obtained from prescribed authority |
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PACKAGE SCHEME OF INCENTIVE |
|
|
88 |
Definition |
|
89 |
Grant of certificate of
Entitlement or as the case may be, Identification Certificate |
|
90 |
Cancellation of
Certificate of Entitlement |
|
91 |
Changes 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 |
|
93A |
Application of provisions
of Section 93 to certain Eligible Units |
|
94 |
Deemed payment |
|
95 |
Repeals |
|
96 |
Savings |
|
97 |
Construction of references in any
repealed law to officers, authorities etc. |
|
98 |
Removal of difficulties |