1. Short title, extent and
commencement
INCIDENCE, LEVY AND RATE OF TAX
5. Liability of a dealer
registered under the Central Sales Tax Act, 1956
8. Levy of purchase tax on
certain goods in certain circumstances
REGISTRATION, RETURNS, ASSESSMENT, RECOVERY
15. Security from certain
class of dealers
16. Payment of tax and returns
17. Tax deduction from the
bills or invoices of the works contractors
18. Declaration and
certificates to be filed along with returns
20. Prohibition against
collection of tax in certain cases
22. Assessment of a casual
dealer
24. Period of limitation for
completion of assessment or re‑assessment not to apply in certain cases
25. Tax and penalty
recoverable as arrears of land revenue
26. Tax, penalty and interest
to be first charge on property
ACCOUNTS,
SURVEY AND INSPECTION
30. Tax invoice, retail
invoice etc.
31. Issue of credit notes and
debit notes
32. Production and inspection
of books, documents and accounts
34. Establishment of check
posts or barriers and inspection of goods in transit
35. Registration and
submission of returns by carrier of goods, agent, of transport companies
36. Assessee etc. permitted to
attend through authorised agent
37. Power to call for
information from Banking Companies etc.
40. Liability on stock in
certain cases
41. Liability to pay tax of a
partitioned Hindu family, dissolved firm etc.
42. Liability of legal heirs
to pay tax
43. Bar of certain proceedings
APPEAL, REVISION AND RECTIFICATION
49. Power of authorities to
take evidence on oath etc.
53. Directors of defaulting
companies to be liable to pay tax etc.
54. Disposal of certain
property
56. Returns etc. to be
confidential
57. Persons appointed to be
public servants
58. Provision in case of inter‑State
trade etc.
59. Power to seek assistance
from police or other officers
61. Audit and inspection of
tax records
SCHEDULE’A’‑PART 1: GOODS TAXABLE @ 1 PERCENTUM
SCHEDULE'B'‑GOODS EXEMPTED FROM TAX