1. Short
title, extent and commencement
AUTHORITIES AND APPELLATE TRIBUNAL
5. Delegation of the Commissioner's powers
and functions
6. Persons appointed under section 3 and
members of appellate tribunal to be public servants
THE INCIDENCE, LEVY AND RATE OF TAX
11. Levy
of tax on containers and packing material
18. Input
tax credit exceeding tax liability
19. Adjustment
of input tax credit
21. Levy
of presumptive tax on registered retailers
22. Power
of government to amend schedules
23. Credit
note and debit note
REGISTRATION OF DEALERS,
AMENDMENT AND CANCELLATION OF REGISTRATION CERTIFICATES
24. Compulsory
registration of dealers
25. Voluntary
registration of dealers
26. Security
to be furnished in certain cases
27. Imposition
of penalty for failure to get registered
RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX
28. Periodical
returns and payment of tax
30. Collection
of tax only by registered dealers
31. Rounding
off of the amount of tax or penalty
37. Assessment
of dealer who fails to get himself registered
38. No
assessment after five years
39. Turnover
escaping assessment
40. Exclusion
of time period for assessment
41. Power
of reassessment in certain cases
42. Payment
and recovery of tax, penalty and interest
44. Collection
of tax by dealer
46. Tax
to be first charge on property
47. Period
of limitation for recovery of tax
51. Power
to withhold refund in certain cases
52. Exemption
of certain sales and purchases
54. Maintenance
of accounts and records etc.
57. Requirement
to provide information
59. Dealer
to declare the name of his business manager
60. Liability
to pay tax in case of death, partition, dissolution, transfer, etc.
61. Certain
agents liable to tax for sales on behalf of principal
INSPECTION OF ACCOUNTS, DOCUMENTS, SEARCH OF PREMISES AND
ESTABLISHMENT OF CHECK POSTS
64. Production
and inspection of accounts and documents and search of premises
66. Establishment
of check posts for inspection of goods in transport
68. Power
to collect statistics
69. Disclosure of information by a public
servant
73. Appeal
to the appellate tribunal
74. Appeal
by Commissioner to Appellate Tribunal
76. Hearing
of revision and review by the High Court
79. Power
to rectify error apparent on the record
85. Court
fee on appeal and certain other applications
86. Application
of sections 4 and 12 of Limitation Act
87. Appearance
before any authority in proceedings
88. Declaration
of stock of goods held on the appointed day
89. Bar
to certain proceedings