PRELIMINARY

1. Short title and commencement

2. Definitions

TAX AUTHORITIES AND APPELLATE TRIBUNAL

3. Delegation of powers by the Commissioner

4. jurisdiction of Taxing Authorities

5. Restrictions and conditions of powers

6. Restrictions on delegation of powers by Commissioner

7. Qualification of the members of the Appellate Tribunal and terms of office

THE INCIDENCE AND LEVY OF TAX

8. Oil Companies

9. Determination of taxable turnover

10. Determination of sale price in respect of sale by transfer of property in goods involved in the execution of works contract

11. Apportionment of input tax credit

12. Reverse tax credit

REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF REGISTRATION CERTIFICATE

13. Registration of dealer

14. Security to be furnished in certain cases

15. Information to be furnished under section 27

16. Liability to obtain registration by transporter under section 28

RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

17. Submission of returns under section 29

18. Forfeiture of unauthorized and excess collection of tax and penalty under section 31

19. Scrutiny of returns

20. Manner of completion of provisional assessment

21. Self assessment

22. Audit assessment

23. Best judgment assessment

24. Assessment of dealer who fails to, get himself registered

25. Escape assessment

26. Payment of tax, penalty and interest under section 43 and Notice of Demand

27. Special mode of recovery

28. Manner of deduction of tax at source and deposit thereof

29. Refund

30. Manner of making refund in special circumstances

ACCOUNTS AND RECORDS,

31. Maintenance of accounts and records

32. Tax Invoice

33. Retail Invoice

34. Credit and Debit Notes

35. Audit of account

36. Records to be maintained by transporter under section 28

37. Certificate of Export

LIABILITY IN SPECIAL CASES

38. Liability in case of transfer of business

39. Liability of contractor or sub‑contractor to tax

INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMIS AND ESTABLISHMENT OF CHECK‑POSTS

40. Production, inspection and seizure of accounts, documents and goods and search of premises

41. Check Post

42. Restrictions and conditions in respect of import of goods into the State by Rail, River, Air or Post or any other place under section 77(l)

43. Procedure for importing goods through rail, river, air or post under section 77(2)

44. Manner of issue of clearance certificate to a dealer or person

45. Procedure for acquisition of goods

APPEAL AND REVISION

46. Appeals to the Appellate Authority

47. Appeal to the Appellate Tribunal

48. Appeal to the Board of Revenue

OFFENCES AND PENALTIES

49. Conditions for causing investigation of offences under section 88

50. Intimation accepting composition money

MISCELLANEOUS

51. Declaration of name of manager of business

52. Particulars to be furnished by Banks, Clearing Houses and others

53. Powers to take evidence on oath under section 97

54. Disclosure of information

55. Matters relating to appearance before any authority in proceedings by authorised agent or representative under section 103

56. Power to write off demand under section 104

57. Procedure for determination of disputed questions under section 105

REPEAL AND SAVINGS

58. Statement of claim of input tax credit in respect of goods purchased under Assam General Sales Tax Act, 1993 held in stock on the appointed day

59. Display of signboard

60. Service of notice

61. Fees

62. Imposition of penalty for breach of rules

63. Repeal and savings