1. Short title, extent and commencement
5. Tax not
leviable on certain goods
6. Levy of sales tax on the goods specified in the Schedules
7. Rate of
tax on packing materials
8. Certain
sales and purchases not to be liable to tax
SALES TAX AUTHORITIES AND TRIBUNAL
12. Action
against any authority for vexatious order or wilful under‑assessment etc.
13. Persons
appointed under section 10 and members of Tribunal to be public servants
14. Powers of
Tribunal and Commissioner
15. Indemnity
18. Information
to be furnished regarding changes in business, etc.
19. Dealer to
declare the name of manager of business and permanent account number
20. Returns and
self‑assessment
21. No notice
for assessment in certain cases
28. Classification
of turnover
29. Imposition
of penalty in certain instances
30. Interest
payable by a dealer or person
31. Deduction
of tax at source
34. Special
powers of Sales Tax authorities for recovery of tax as arrears of land revenue
35. Provisional
attachment to protect revenue in certain cases
36. Continuation
and validation of certain recovery proceedings
37. Liability
under this Act to be the first charge
38. Transfer to
defraud revenue void
44. Special
provision regarding liability to pay tax in certain cases
45. Certain
agents liable to tax for sales on behalf of principal
46. Liability
of firms and partners
47. Amalgamation
or demerger of Companies
49. Refund of
tax on declared goods sold in the course of inter‑State trade or commerce
53. Interest on
delayed refund
54. Power to
withhold refund in certain cases
56. Determination
of disputed questions
57. Agreement
to defeat the intention and application of the Act to be void
58. Special
provisions for statutory orders pertaining to a period shorter or longer than a
year
59. Power to
transfer proceedings
60. Prohibition
against collection of amounts by way of tax or in lieu of tax in certain cases
61. Accounts to
be a audited in certain cases
62. Assessment
proceedings etc., not to be invalid on certain grounds
LIABILITY TO
PRODUCE ACCOUNT'S ETC.
64. Production
and inspection of accounts and documents and search of premises
65. Cross‑checking
of transactions
67. Establishment
of check posts and barriers
68. Transit of
goods by road through the State and issue of transit pass
69. Automation
70. Power to
collect statistics
71. Disclosure
of information by a public servant
79. Fee on
appeal and certain other applications
80. Application
of sections 4 and 12 of Limitation Act
81. Extension
of period of limitation in certain cases
82. Appearance
before any authority in proceeding
84. Declaration
of Stock of goods held on the appointed day
85. Bar to
certain proceedings
86. Tax invoice
and Memorandum of sales or purchases
87. On and
after specified dates certain prescribed forms to be obtained from prescribed
authority
88. Definitions
under Chapter XIV
89. Grant of
Certificate of Entitlement
90. Cancellation
of Certificate of Entitlement
91. Change in
the nature of incentives
92. Annual
ceiling on benefits to be availed of under Package Scheme of Incentives
93. Proportionate
incentives to an Eligible Unit in certain contingencies
97. Construction
of references in any repealed law to officers, authorities, etc.
Ø SCHEDULE A‑ LIST OF GOODS FOR WHICH THE RATE OF TAX
IS NIL%
Ø SCHEDULE B‑ LIST OF GOODS FOR WHICH THE RATE OF
TAX IS 1%
Ø SCHEDULE C‑ LIST OF GOODS FOR WHICH THE RATE OF TAX
IS 4%
Ø SCHEDULE D‑ LIST OF GOODS FOR WHICH THE RATE OF TAX
IS 20% OR ABOVE
Ø
SCHEDULE E‑ GOODS
NOT COVERED ELSEWHERE FOR WHICH THE RATE OF TAX IS 12.50%