1. Short
title, extent and Commencement.
4.
Certain sales and purchases not liable to tax.
5.
Exemptions.
7.
Levy of tax on turnover of sales and rates of tax.
10.
Rate of tax on packing materials.
11.
Tax credit.
12.
Tax credit for stock on 31st March, 2003.
13.
Net amount of Value Added Tax.
14.
Option for payment of lumpsum tax in lieu of tax on sales.
15.
Burden of proof.
COMMERCIAL TAX AUTHORITIES AND TRIBUNAL.
16.
Commercial tax authorities and jurisdiction.
17.
Power to transfer proceedings.
18.
Disputes regarding jurisdiction of
tax authority.
19.
Tribunal.
20.
Powers of Tribunal and Commissioner
21.
Registration.
24.
Non transfer ability of registration.
25.
Continuation of certificate of registration of dissolved firm.
26.
Amendment of certificate of registration.
27.
Cancellation of registration.
28.
Security from certain class of dealers.
RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND
REFUND.
29.
Returns.
30.
Periodical payment of tax and interest on non-payment of tax.
31.
Collection of tax only by registered dealers.
32.
Return scrutiny and provisional assessment.
33.
Self assessment.
35.
Turnover escaping assessment.
39.
Power to withhold refund in certain cases.
40.
Refund of tax for certain categories.
41.
Remission of tax, penalty or interest.
42.
Payment and recovery of tax and interest on
43.
Continuation of certain recovery proceedings.
46.
Special powers of tax authorities for recovery of tax as arrears of land
revenue.
47.
Transfer to defraud revenue. void.
48.
Tax to be first charge on property.
LIABILITY TO PAY TAX IN CERTAIN CASES.
49.
Applicability of the Act or earlier law to other persons liable to pay
tax.
50.
Liability of commission agent and principal.
51.
Liability in case of transfer of business.
52.
Amalgamation of companies.
53.
Liability in case of company in liquidation.
54.
Liability of partners of firm to pay tax.
55.
Liability of guardians, trustees etc.
56.
Liability of Court of Wards etc.
57.
Special provision regarding liability to pay tax in certain
59.
Service of notice in certain circumstance
60.
Invoices.
62.
Accounts.
63.
Accounts to be audited in certain cases.
LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION.
65.
Dealer to declare the name of manager of business.
66.
Dealer to declare details of bank accounts.
67.
Production and inspection of accounts and documents and search of
premises.
68.
Inspection of goods in transit, etc.
69.
Transit pass for transit of goods by road through the State.
70.
Furnishing of information by owners of cold storage, warehouses, godowns,
etc.
71.
Power to collect statistics.
72.
Special powers for reconstitution of records in certain circumstances.
APPEAL, REVISION, REFERENCE AND RECTIFICATION.
73.
Appeal.
75.
Revision.
76.
Court-fee on appeal and application for revision.
77.
Applications of section 4 and 12 of Limitation Act, 1963.
78.
Statement of case to the High Court.
79.
Rectification of mistakes.
80.
Determination of disputed questions.
81.
Appearance before any authority in proceedings.
82.
Power of Commissioner and other authorities to take evidence on oath,
etc.
83.
Change of an incumbent of an office.
84.
Extension of period of limitation in certain cases.
86.
Offences by companies, etc.
88.
Investigation of offences.
90.
Indemnity.
91.
Public servants.
92.
Disclosure of information by a public servant.
93.
Assessment proceedings etc. not to be invalid on certain grounds.
94.
Bar of jurisdiction of civil courts.
95.
Disclosure of information required
under section 71.
96.
Levy of fees.
97.
Publication of information regarding dealers and other persons in public
interest.
99.
Power to remove difficulties.
100.
Repeal and savings.
SCHEDULE I GOODS,
THE SALES OR PURCHASE OF WHICH ARE EXEMPT FROM TAX
SCHEDULE
II GOODS, THE SALES OR
PURCHASE OF WHICH IS SUBJECT TO TAX AND THE RATE OF TAX