1. Short title and commencement
3. Commissioner and other officers
7. Liability of person registered under
the Central Sales Tax Act, 1956
11. Bar against collection of tax when not
payable
12. Liability of registered persons
14. Input tax credit in respect of stock held
on the appointed day
15. Net tax payable by a taxable person
18. Refund of tax to certain categories
19. Levy of purchase tax on certain goods
20. Levy of tax on turnover of purchase of
goods in certain circumstances
20. Persons liable to register
22. Voluntary registration for VAT
24. Cancellation of registration
25. Security from certain classes of persons
PROCEDURE
AND ADMINISTRATION OF TAX
27. Tax deduction from the amount payable to
works contractor
31. Tax liability of a casual trader
32. Interest for non‑payment or delayed
payment of tax
34. Tax as a debt due to the State Government
35. Liability under this Act to be the first
charge
36. Arrear recoverable as arrears of land
revenue
38. Restrictions on transfer of property
40. Interest on delayed refund
41. Power to withhold refund in certain cases
43. Audit of accounts by Chartered Accountant
44. Period of retention of accounts
45. Taxable
person and registered person to issue invoice
47. Cross‑checking of transactions
49. Power to collect statistics
50. Publication and disclosure of information
in public interest
ESTABLISHMENT
OF INFORMATION COLLECTION CENTRES
52. Penalty for failure to register
53. Penalty for failure to pay tax when due
54. Penalty for failure to file return or
annual statement
55. Penalty for unauthorized collection of tax
56. Penalty for evasion of tax
57. Penalty for failure to issue invoice and
use of false invoice
58. Penalty for misuse of registration number
59. Penalty for non‑payment of assessed
demand
60. Penalty in cases not covered elsewhere
61. Opportunity before imposition of penalty
67. Bar on appeal against certain orders
68. Appeal or
revision to High Court
69. Returns to be confidential
71. Court fees on memorandum of appeal and
application for revision
72. No time limit for completion of
assessment or amended assessment
73. Assessee permitted to attend through
authorized agent
74. Power to call for information
76. Information to be furnished regarding
change of business
78. Liability to tax on stock in certain
cases
80. Liability to pay tax in case of death
81. Certain agents liable to pay tax for
sales on behalf of principal
83. Liability in case of company, firm or
society in liquidation
84. Provisions in case of inter‑State
trade
85. Determination of disputed questions
86. Power to seek assistance from police
officer or other officer
87. Powers to summon witness and production
of records
88. Bar on certain proceedings
91. Power to
remove difficulties
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SCHEDULE A‑ LIST OF TAX FREE GOODS
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SCHEDULE B‑ LIST OF GOODS TAXABLE @ 4 %
Ø LIST OF INDUSTRIAL INPUTS AND PACKING MATERIALS
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SCHEDULE C‑ LIST OF GOODS TAXABLE @ 1%
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SCHEDULE D‑ LIST OF GOODS TAXABLE @ 20%
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SCHEDULE E‑ LIST OF GOODS TAXABLE AT SPECIAL RATES