1. Short
title and commencement
3. Levy of taxes on sales of goods
4. Levy of tax on right to use any goods
5. Levy of tax on transfer of goods
involved in works contract
6. Levy of tax on food and drinks
7. Payment of tax at compound rate by
hotels, restaurants and sweet‑stalls
8. Levy of tax on bullion and jewellery
9. Payment of tax at compound rate by
dealers in jewellery
12. Deduction of tax at source in works
contract
15. Stage of levy of taxes in respect of
imported and exported goods
21. Procedure
to be followed by assessing authority
23. Assessment of sales shown in accounts at
low prices
25. Fresh assessment in certain cases
26. Assessment of legal representatives
27. Assessment of escaped turnover
28. Assessment of turnover not disclosed
under compounding provisions
29. Power to reduce or waive penalty in
certain cases
30. Assessment in cases of price variation
31. Appointment of special committee
32. Power of
Government to notify exemption or reduction of tax
33. Liability
of tax of persons not observing restrictions and conditions notified under
section32
35, Liability to tax of partitioned Hindu
family, dissolved firm, etc.
36. Liability to tax private company on
winding up
38. Procedure for registration
41. Forfeiture of tax collected
42. Payment and recovery of tax, penalty,
etc.
43. Transfers to defraud revenue void
44. Recovery of penalty or interest
46. Recovery of tax where business of dealer
is transferred
47. Rounding
off of turnover, tax, etc.
49. Power to issue clarification by
Commissioner
50. Special powers of Assistant Commissioner
under Revenue Recovery Act
51. Constitution of Appellate Tribunal
52. Appeal to Appellate Assistant Commissioner
53. Appeal to Appellate Deputy Commissioner
54. Special powers of Deputy Commissioner
55. Powers of revision of deputy commissioner
56. Special powers of Joint Commissioner
58. Powers of revision by Joint Commissioner
59. Appeal to Appellate Tribunal
60. Tribunals under Article 323‑B of
Constitution for sales tax matters
61. Appeal to Special Tribunal
62. Revision by Special Tribunal
63. Special Powers of revision by Special
Tribunal
64. Amendment of order of assessment etc.
66. Maintenance of up to date, true and
correct accounts and records by dealers
67. Powers to order production of accounts
and powers of entry, inspection, etc.
68. Powers to inspect goods delivered to a
carrier or a bailee
69. Establishment of check‑post or barrier
and inspection of goods while in transit
70. Possession and submission of certain
records by owners, etc. of boats
71. Possession and submission of certain
records by owners, etc. of goods vehicle
76. Assessment, etc. not to be questioned in
prosecution
77. Bar of certain proceedings
78. Limitation
for certain suits and prosecutions
80. Appearance before any authority in
proceedings
81. Publication of information in respect of
assessees
83. Power to summon witnesses and production
of documents
85. Power to remove difficulties
86. Power to rectify any error apparent on
the face of the record
87. Prohibition of disclosure of particulars
produced before sales tax authorities
THE FIRST SCHEDULE‑ GOODS WHICH ARE TAXABLE AT THE RATE OF
4 PER CENT GOODS WHICH ARE TAXABLE AT REVENUE NEUTRAL RATE TO BE FIXED AT BY
THE GOVERNMENT GOODS WHICH ARE TAXABLE AT THE RATE OF I PER CENT GOODS WHICH
ARE TAXABLE AT THE POINT OF LAST PURCHASE
THE SECOND SCHDULE‑ GOODS WHICH ARE LIABLE TO TAX UNDER SEC.
3(4)
THE THIRD SCHEDULE
THE FOURTH
SCHEDULE‑
GOODS EXEMPTED FROM TAX BY SECTION 14
THE FIFTH SCHEDULE‑ LIST OF INTERNATIONAL ORGANIZATIONS ‑ZERO
RATE
THE SIXTH SCHEDULE‑
CAPITAL GOODS
THE SEVENTH
SCHEDULE‑