PRELIMINARY
1. Short
title, extent and commencement
TAX AUTHORITIES AND APPELLATE
TRIBUNAL
5. Constitution
of vigilance cell
6. Persons
appointed under section 3 and members of Appellate Tribunal to be public
servants
THE INCIDENCE AND LEVY OF TAX
8. Certain
sale and purchase not liable to tax
15. Input
tax credit exceeding tax liability
17. Powers of
Government to amend Schedules
18. Time and
place of sale of goods
20. Composition
of tax liability
REGISTRATION OF DEALERS,
AMENDMENTS AND CANCELLATION OF REGISTRATION CERTIFICATES
21. Compulsory
registration of dealers
22. Registration
by Prescribed Authority
23. Voluntary
registration of dealers
25. Security
to be furnished in certain cases
26. Imposition
of penalty for failure to get registered
27. Amendment,
suspension and cancellation of certificate of registration
28. Liability
to obtain registration and to furnish information by transporter
RETURNS, ASSESSMENT, RECOVERY AND
REFUND OF TAX
29. Periodical
returns and payment of tax
31. Collection
of tax only by registered dealers
32. Rounding
off of the amount of tax, interest or penalty
38. Assessment
of dealer who fails to get himself registered
39. No
assessment after five years
40. Turnover
escaping assessment
41. Exclusion
of time period for assessment
42. Power
of reassessment in certain cases
43. Payment
and recovery of tax, penalty and interest
46. Special powers of tax authorities for recovery
of tax as arrears of land revenue
47. Special provisions relating to deduction
of tax at source in certain cases
48. Tax to be first charge on property
49. Period of
limitation for recovery of tax
53. Power to
withhold refund in certain cases
54. Exemption
of certain sales and purchases
ACCOUNTS AND RECORDS
55. Maintenance
of accounts and records etc.
58. Quoting of
registration number
59. Period of
retention of accounts
61. Requirement
to provide information
LIABILITY IN SPECIAL CLASS
63. Liability
in case of transfer of business
64. Liability
to pay tax in case of death
65. Liability of guardians, trustees and
Court of Wards etc.
66. Liability of partners of firm to pay tax
67. Liability to tax of a partitioned Hindu
Undivided Family and dissolved firm etc.
68. Certain agents liable to tax for sales on
behalf of principal
69. Liability
of contractor and sub‑contractor to tax
70, Liability
in case of company in liquidation
SURVEY,
INSPECTION OF ACCOUNTS, DOCUMFNTS, SEARCHOF PREMISES AND ESTABLISHMENT OF CHECK‑POSTS
73. Cross‑checking
of transactions
74. Production and inspection of accounts and
documents and search of premises
75, Establishment of check‑posts
76. Transit of
goods by road through the State and issue of transit pass
77. Import of
goods into the State by Rail, River, Air or Post
78 Power to
purchase goods in case of under‑valuation
APPEAL AND REVISION
79. Appeals to
the Appellate Authority
80. Appeals to
the Appellate Tribunal
82. Revision by
the Commissioner
83, Power to
rectify error apparent on the record
84. Application
of sections 4 and 12 of Limitation Act, 1963
OFFENCES AND PENALTIES
86. Offences by
companies and Hindu Undivided Family
MISCELLANEOUS
91. Dealer to
declare the name of his business manager
92. Special powers
for reconstitution of records in certain circumstances
94. Service of
notice when family is disrupted or firm is dissolved or business is
discontinued
95. Power to call for information or
statement from bank, post office, railway, etc.
96. Power to collect statistics
97, Power to
take evidence on oath
98. Transfer to
defraud revenue void
99. Bar to
certain proceedings
102. Returns etc.
to be conditional
103. Appearance
before any authority in proceedings
104. Power to
write off demand
105. Determination
of disputed questions
106. Power of
Government to make rules
108. Stock
brought forward during transition
110. Power to
remove difficulties
Ø
FIRST SCHEDULE‑ LIST OF EXEMPTED
GOODS
Ø
SECOND SCHEDULE‑ LIST OF GOODS TAXABLE
AT 4%
Ø
THIRD SCHEDULE
Ø
FOURTH SCHEDULE‑ LIST OF GOODS TAXABLE
AT THE POINT OF FIRST SALE IN THE STATE
Ø
FIFTH SCHEDULE
Ø
SIXTH SCHEDULE
Ø
SEVENTH
SCHEDUILE‑ NEGATIVE
LIST OF CAPITAL GOODS FOR INPUT TAX CREDIT
Ø
EIGHTH SCHEDULE‑ LIST OF
ORGANISATIONS