1 - Short title, extent and commencement.
2 - Definitions.
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3 - Sales tax Authorities.
4 - Appellate Tribunal.
4A - Settlement Commission.
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5 - Levy of tax on sale or purchase of goods.
5A - Levy of purchase tax.
5B - Omitted
5BA - Omitted.
5C - Omitted
5D - Levy of Additional Sales Tax.
5E - Special provision for completion of assessment of tax on lotteries.
6 - Tax under this Act to be in addition to tax under Central Act 74 of 1956 or other law.
7 - Payment of tax at compounded rates.
8 - Stage of levy of taxes in respect of imported and exported goods.
9 - Omitted
10 - Power of Government to grant exemption and reduction in rate of tax.
11 - Liability to tax of persons not observing restrictions and conditions prescribed under Section 9 or notified under Section 10.
12 - Burden of proof.
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13 - Registration of dealers.
13A - Registration of Industrial Units.
14 - Procedure for registration.
14A - Suspension of registration in certain cases.
15 - Issue of permits.
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16 - Assessment of tax.
17 - Procedure to be followed by the assessing authority.
17A - Self Assessment.
17B - Special provision for completion of assessment.
17C - Assessment in certain cases treated as completed.
18 - Visit to dealer's premises and audit of accounts and other records to designated officers and audit assessment.
19 - Assessment of escaped turnover.
19A - Assessment in cases of price variation.
19B - Assessment in case of under valuation.
19C - Protective assessment.
20 - Assessment of legal representatives.
21 - Liability of firms.
21A - Firm dissolved or business discontinued.
22 - Collection of tax by dealers.
23 - Payment and recovery of tax.
23A - Omitted
23AA - Special powers of Inspecting Assistant Commissioners under Revenue Recovery Act.
23B - Reduction of arrears in certain cases. -
23BA - Reduction of arrears in respect of Public Sector Undertakings and Co-operative Societies.
24 - Recovery of penalty.
25 - Further mode of recovery.
26 - Recovery of tax when business is transferred.
26A - Certain transfers to be void. -
26B - Tax payable to be first charge on the property.
26C - Liability of Directors of a Private Company.
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27 - Maintenance of true and correct accounts by dealers.
27A - Audit of accounts.
28 - Power to order production of accounts and powers of entry, Inspection etc.
28A - Purchase of goods to prevent under valuation.
29 - Establishment of check post and inspection of goods in transit.
29A - Procedure for inspection of goods in transit through notified areas.
30 - Regulation of transport of notified goods.
30A - Procedure for transport of notified goods.
30B - Transit of goods through the State and issue of transit pass.
30C - Omitted
30D - Omitted.
30E - Confiscation by authorised officers of notified goods, vessel or vehicle in case of smuggling.
30F - Procedure as to perishable goods seized under Section 30E.
30G - Police Assistance for inspection, search and seizure.
31 - Possession and submission of certain records by owners etc., of vehicle and vessels.
32 - Forwarding agency, etc., to submit returns.
33 - Banks to submit returns.
33A - Warehousemen to submit returns.
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34 - [xxx]
35 - Powers of revision of the Deputy Commissioner suo mot.
36 - Power of revision of Deputy Commissioner on application.
37 - Powers of revision of the Board of Revenue suo-motu. -
38 - Powers of revision of the Board of Revenue on application.
39 - Appeal to the Appellate Tribunal.
39A - Filing of application for settlement of cases. -
40 - Appeal to the High Court. -
41 - Revision by the High Court.
42 - Appeals, petitions and applications to the High Court to be heard by a Bench of not less than two judges.
42A - Fee for interlocutory petitions.
43 - Power to rectify any error apparent on the face of the record.
44 - Refund.
45 - Omitted
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45A - Imposition of penalty by officers and authorities.
45AA - Penalty for default of payment of tax.
45B - Penalty for transport of goods without records.
46 - Penalty for submitting untrue return etc.
46A - Penalty for illegal collection of tax.
47 - Composition of offences.
48 - Offences by Companies.
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49 - Courts not to set aside or modify assessments except as provided in this Act.
49A - Bar against attachment in certain cases.
50 - Assessment etc., not to be questioned in prosecution.
51 - Bar of certain proceedings.
52 - Limitation for certain suits and prosecutions.
53 - Power to summon witnesses and cause production of documents.
54 - Prohibition of disclosure of particulars produced before sales tax authorities.
55 - Persons entitled to appear before authority.
55A - Rounding off of turnover, tax etc.
55B - Service of notice.
55C - Appropriation of payment.
56 - Sale or purchase deemed to have taken place inside the State in certain cases.
57 - Power to make rules.
58 - Power to amend Schedules.
58A - Electronic filing and payment. -
59 - Certain transaction deemed to be first sale (or first purchase).
59A - Power of Commissioner of Commercial Taxes to issue clarification.
60 - Power to remove difficulties.
61 - Repeal.
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