1. Short title, extent and commencement
4. When is a
sale or purchase of goods said to take place outside a State
5. When is a
sale or purchase of goods said to take place in the course of import or export
6. Liability
to tax on inter‑State sales
6A. Burden of
proof, etc., in case of transfer of goods claimed otherwise than by way of sale
8. Rates of
tax on sales in the course of inter‑State trade or commerce
9. Levy and
collection of tax and penalties
9A. Collection
of tax to be only by registered dealers
10A. Imposition
of penalty in lieu of prosecution
GOODS OF SPECIAL IMPORTANCE IN INTER‑STATE
14. Certain
goods to be of special importance in inter‑State trade or commerce
18. Liability
of directors of private company in liquidation
AUTHORITY TO SETTLE DISPUTES IN COURSE OF INTER‑STATE
TRADE OR COMMERCE
19. Central
Sales Tax Appellate Authority
21. Procedure
on receipt of application
24. Authority
for Advance Rulings to function as Authority under this Act.