1. Short title, extent and commencement
AUTHORITIES, APPELLATE TRIBUNAL AND SETTLEMENT COMMISSIO
INCIDENCE AND LEVY OF TAX
6. Levy of tax on sale or purchase of goods
7. Trade discount etc. deemed to be sale in
certain cases
8. Payment of tax at compounded rates
10. Deduction of tax at source
12. Special rebating in certain cases
13. Refund of input tax in the case of export
or inter‑State sale
REGISTRATION AND PERMIT
16. Procedure for registration
17. Security to be furnished in certain cases
18. Suspension of registration in certain
cases
ASSESSMENT, RECOVERY OF TAX AND PENALTIES
22. Assessment in case of non‑filing of
return and filing of defective return
23. Visit to dealer's premises and audit of
accounts and other records by audit officers
25. Assessment of escaped turnover
27. Assessment of legal representatives
29. Firm dissolved or business discontinued
30. Collection of tax by dealers
31. Payment and recovery of tax
32. Deferment of tax payable by Industrial
Units
33. Special powers of
Assistant Commissioners under Revenue Recovery Act
36. Recovery of tax when business is
transferred
37. Certain transfers to be void
38. Tax payable to be first charge on the
property
39. Liability of Directors of a Private
Company
INSPECTION OF BUSINESS PLACES
AND ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS
40. Maintenance of true and correct accounts
by dealers
41. Credit notes and debit notes
42. Audit of accounts and certification of
returns
44. Power to order production
of accounts and powers of enhy, inspection etc.
45. Purchase of goods to prevent under‑valuation
46. Establishment of check
post and documents to be carried with the goods
47. Procedure for inspection of goods in
transit
48. Transit of goods through the State and
issue of transit pass
49. Confiscation by Authorised officers in
certain cases
49A. Police Assistance for inspection, search and
seizure
50. Procedure as to perishable goods seized
under section 49
51. Possession and submission
of certain records by owners etc., of vehicle and vessels
52. Forwarding agency, etc., to submit returns
54. Warehousemen and banks to furnish details
APPEALS, REVISIONS AND SETTLEMENT OF CASES
55. Appeals to the Deputy Commissioner
(Appeals)
56. Powers of revision of the Deputy
Commissioner suo motu
57. Power of revision of Deputy Commissioner
on application
58. Powers of revision of the Commissioner suo
motu
59. Power of revision of the Commissioner on
application
60. Appeal to the Appellate Tribunal
61. Filing of application for settlement of
cases
63. Revision by the High Court
65. Fee for interlocutory petitions
66. Power to rectify any error apparent on the
face of the record
67. Imposition of penalty by authorities
68. Penalty for default of payment of tax
69. Penalty for transport of goods without
records
70. Penalty for prevention or obstruction of
survey, inspection etc.
71. Punishment for submitting untrue return
etc.
72. Penalty for illegal collection of tax
MISCELLANEOUS
76. Courts not to set aside or
modify assessments except as provided in this Act
77. Bar against attachment in certain cases
78. Assessment etc. not to be questioned in
prosecution
79. Bar of certain proceedings
79A. Bar against attachment in certain cases
80. Limitation for certain suits and
prosecutions
81. Power to summon witnesses and cause
production of documents
82. Notice to obtain information
84. Presumption as to documents in certain
cases
85. Prohibition of disclosure
of particulars produced before commercial tax authorities
86. Persons entitled to appear before
authority
87. Rounding off of turnover, tax etc.
90, Power to withhold refund in certain cases
94. Power of Commissioner to issue clarification
95. Change of an incumbent of
an office
96. Time limit for disposal of appeal or
revision
97. Power to remove difficulties
98. Kerala General Sales Tax
Act, 1963 (15 of 1963) to have limited application
FIRST SCHEDULE‑ GOODS EXEMPTED FROM TAX UNDER SUB‑SECTION
(4) OF SECTION 6