1. Short title, extent and commencement
8. Liability of a proprietary concern
9. Liability of case of a firm etc.
10. Liability in cases of minors and
incapacitated persons
11. Liability in case of court of wards etc.
12. Liability in case of a company
13. Certain agents liable to tax for sales on
behalf of principal
14. Liability in case of transfer of business
17. Procedure for registration
18. Cancellation of registration
19. Amendment of certificate of registration
20. Security in the interest of revenue
21. Quoting of registration number
22. Realisation of tax by dealer
23. Periodical returns and payment of tax
25. Assessment of tax for the assessment year
27. Special provisions relating to casual
dealer
28. Assessment in case of special
circumstances
29. Assessment of escaped turnover
31. Power to set aside an order of assessment
32. Period of limitation for making assessment
or reassessment
33. Rounding off of turnover and tax etc.
34. Payment and recovery of tax
35. Recovery of tax by way of tax deduction at
source
37. Provisional
refund in case of exporters
39. Power to withhold refund in certain cases
40. Disbursement of amount wrongly realized by
dealer as tax
42. Power to order production of accounts and
power of entry and inspection
44. Power to acquire goods in case of under‑valuation
45. Power to seek information, to summon
witness etc.
46. Power to seek assistance from police etc.
47. Establishment of check‑posts and
barriers
48. Import of goods into the State against
declaration
49. Import
of goods into the State‑by rail, river, air or post
50. Transit of
goods by road through the State and issue of authorisation for transit of goods
53. Appeal to the Appellate Tribunal
54. Constitution of Appellate Tribunal
56. Orders against which no appeal or revision
shall lie
57. Determination of disputed questions
60. VAT invoice, tax invoice and sale invoice
61. Period for which accounts to be retained
63. Liability on issuing false certificate
etc.
65. Certain presumptions in affixing tax
liability
67. Additional evidence in appeal
69. Bar to certain proceedings
70. Certain information to be confidential
72. Power to issue Notifications with
Retrospective effect
73. Transfer to defraud revenue void
75. Power to grant installment
76. Moratorium for payment of tax
77. Facility for Sick Industrial Units
78. Power to collect statistics