1 Short title, extent and commencement
4. Certain sales and purchases not liable to tax
7. Levy of tax on turnover of sales and rates of tax
10. Rate of tax on packing materials
12. Tax credit for stock on 31st March, 2003
13. Net amount of value added tax
14. Option for payment of lump sum tax in lieu of tax on sales
COMMERCIAL TAX AUTHORITIES AND TRIBUNAL
16. Commercial Tax Authorities and jurisdiction
17. Power to transfer proceedings
18. Disputes regarding jurisdiction of tax authority
20. Powers of tribunal and commissioner
24. Non transferability 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
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
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 delayed payment
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
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 courts of wards, etc.
57. Special provision regarding liability to pay tax in certain
cases
59. Service of notice in certain circumstances
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, ware
houses, godowns, etc.
71. Power to collect statistics
72. Special powers for reconstitution of records in certain
circumstances
APPEAL, REVISION, REFERENCE
AND RECTIFICATION
76. Court‑fee on appeal and application for revision
77. Applications of sections 4 and 12 of Limitation Act, 1963
78. Statement of case to the High Court
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.
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
97. Publication of information regarding dealers and other persons
in public interest