1. Short
title, extent and commencement
4. Liability
to tax and rates thereof
9. Collection
of tax by registered dealers, Governments and statutory authorities
9A. Deduction
of tax at source (in case of works contract)
10. Output
tax, input tax and net tax
12. Deduction
of input tax in respect of capital goods
13. Pre‑registration
purchases
19. Change
in use after deduction of input tax
20. Deduction
of input tax on exports and inter‑State sales
27. Cancellation
of registration
28. Obligation
of registered dealer to inform changes after registration
ACCOUNTS AND DOCUMENTS
29. Tax
invoices and bills of sale
32. Period
of retention of accounts
34. Requirement
to provide documents and information
ADMINISTRATION AND
COLLECTION OF TAX
40. Period
of limitation for assessment
41. Power
of rectification of assessment or re‑assessment in certain cases
42. Payment
and recovery of tax, penalties, interest and other amounts
44. Special
provisions relating to companies
45. Recovery of tax, penalty, or any other amount, from
certain other persons
46. Tax
payable on transfer of business, assessment of legal representatives, etc.
47. Payment
and disbursement of amounts wrongly collected by dealer as tax
48. Tax to
be first charge on property
49. Period
of limitation for recovery of tax
50. Payment
of interest on refunds
51. Power
to withhold refund in certain cases
52. Production and inspection of documents
and powers of entry, search and seizure
53. Establishment
of check posts and inspection of goods in movement
54. Transit
of goods by road through the State and issue of transit pass
55. Penalty
in case of under‑valuation of goods
56. Liability
to furnish information by certain agents
57. Special
evidential requirements relating to banks
AUTHORITIES AND APPELLATE
TRIBUNAL
59. Instructions
to Subordinate Authorities
60. Clarification
and Advance Rulings
61. Jurisdiction
of officers and change of incumbent of an office
63. Appeal
to the Appellate Tribunal
64. Revisional powers of Additional Commissioner and
Commissioner
65. Revision
by High Court in certain cases
67. Objections
to jurisdiction
PENALTIES, OFFENCES AND
POWER TO MAKE RULES
71. Penalties
relating to registration
72. Penalties
relating to returns
73. Penalties
in relation to unauthorized collection of tax
74. Penalties
relating to the keeping of records
75. Penalties
relating to production of records and furnishing of information
76. Penalties
relating to tax invoices, credit notes and debit notes
77. Penalties
relating to seals and to unaccounted stocks
83. Validity
of assessments not to be questioned in prosecution
84. Bar
and limitation to certain proceedings
85. Court
not to set aside or modify assessments except as provided under this Act
86. Appearance
before any Authority in proceedings
87. Power
to summon persons to give evidence
89. Laying
of Rules and notifications before the State Legislature
90. Power
to remove difficulties
Ø
FIRST SCHEDULE‑GOODS EXEMPTED FROM TAX UNDER SECTION 5
Ø
SECOND SCHEDULE‑GOODS TAXABLE AT ONE PER CENT
Ø
THIRD SCHEDULE‑GOODS TAXABLE AT FOUR PER CENT
Ø
FOURTH SCHEDULE‑GOODS TAXABLE AT TWENTY PER CENT
Ø
FIFTH SCHEDULE‑INPUT TAX RESTRICTED GOODS