CHAPTER I
	Short Title and commencement
	Definitions
	CHAPTER II
	Appointments
	Constitution of the Appellate Board and its functions
	CHAPTER III
	Limit of turnover under sub-section (1) of section 5 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of section 10:-
	Initiation of proceedings for determination of liability
	Manner of proving payment of tax by the contractor
	CHAPTER IV
	Composition of tax
	Claiming by or allowing to a registered dealer or a person other than a registered dealer rebate of input tax under sections 14
	CHAPTER V
	Period for making an application for grant of registration certificate under section 17
	Application for grant of registration certificate
	Grant of Registration Certificate
	Grant of duplicate copy of registration certificate
	Supply of certified copies of registration certificate and its exhibition
	Information under Sub-section (8) of section 17
	Amendment of registration certificate
	Information on the death of a dealer
	Cancellation of registration certificate under sub-section (10) of section 17
	Submission of registration certificate for cancellation
	Furnishing of security under clause (a) of sub-section (12) of section 17
	CHAPTER VI
21.	Returns
	Monthly Returns
	Revised returns
	Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.
	Terms and conditions subject to which permission to furnish return for different period may be granted
	Notice under sub-section (5) of section 18
	Production of documents
	Manner of tax audit
	Notice under sub-section (4) of section 20
	Selection of dealers for re-assessment under sub-section (2) of section 20 A
	Manner of assessment, re-assessment and imposition of penalty
	Notice under sub-section (6) of section 17, sub-section (8) of section 24, sub-section (2) of section 40, sub-section (6) of section 55 and rule 84
	Form of order of assessment and/or penalty
	Assessment case record
	Enrollment of tax practitioners
	Payment of tax
	Method of payment
	Fraction of a rupee to be rounded of
	Reconciliation of payments
	Notice of demand for payment of any sum due under the Act
	Recovery of tax, penalty, interest or any other sum payable under the Act.
	Notice for recovery of modified amount under sub-section (12) of section 24
	Report of recovery of tax, penalty or any other amount
	Notice of demand and payment of tax in advance of assessment and the manner of its payment
	Payment of sums deducted under section 26, and issue of a certificate under section 27
	Notice for recovery from third parties
	Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of section 35 and for refund of such amount
	CHAPTER VII
	Refund payment order
	Refund adjustment order
	Submission of refund adjustment order with the returns
	Intimation of book numbers
	Order sanctioning interest on delayed refund
	Interest payment order

CHAPTER VIII

Furnishing of audit report by certain dealers and conditions for requiring a dealer or class of dealers to maintain accounts in different form and manner

Particulars required in a bill, invoice or cash memorandum

CHAPTER IX

Delegation of Commissioner's powers

Service of notice, summons and orders

CHAPTER X

Filling of memorandum of appeal

Stay of recovery of the remaining amount

Summary rejection

Hearing

Notice to person likely to be affected adversely

Supply of copy of order to the appellant and the officer concerned

Fees

Notice for rectification of mistake under section 54

CHAPTER XI

Production of documents and furnishing of information by dealers

Request requisitioning the services of a police officer

Retention of seized books of accounts, registers and documents

Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of section 55

Establishment of check posts and erection of barriers

Submission of declaration in case of a person

Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (3) of section 57

Inspection and search of a vehicle transporting goods

Procedure for seizure and release of goods / vehicle and disposal of good by sale

Procedure for obtaining and keeping record of the declaration form 49

Transit of goods by road through the state and issue of transit pass

Furnishing of a declaration under sub-section (1) of section 61

Intimation to be given by clearing, forwarding, booking agent, dalal and person transporting goods

CHAPTER XII

Issue of tax clearance certificates

Procedure for determination of disputed questions under section 70

Option to pay a lump-sum amount in lieu of penalty levied under section 21, 52, 55 and 57

Claiming by or allowing to a registered dealer rebate of input tax under section 73

Acceptance of declaration or certificate

Imposition of penalty for breach of rules

Repeal