1. Short
title, extent and Commencement.
4.
Certain sales and purchases
not liable to tax.
5.
Exemptions.
7.
Levy of tax on
turnover of sales and rates of tax.
10.
Rate of tax on
packing materials.
11.
Tax credit.
12.
Tax credit for
stock on 31st March, 2003.
13.
Net amount of
Value Added Tax.
14.
Option for payment
of lumpsum tax in lieu of tax on sales.
15.
Burden of proof.
COMMERCIAL TAX
AUTHORITIES AND TRIBUNAL.
16.
Commercial tax
authorities and jurisdiction.
17.
Power to transfer
proceedings.
18.
Disputes regarding
jurisdiction of tax authority.
19.
Tribunal.
20.
Powers of Tribunal
and Commissioner
21.
Registration.
24.
Non transfer
ability of registration.
25.
Continuation of
certificate of registration of dissolved firm.
26.
Amendment of
certificate of registration.
27.
Cancellation of
registration.
28.
Security from
certain class of dealers.
RETURNS, PAYMENT
OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND.
29.
Returns.
30.
Periodical payment
of tax and interest on non-payment of tax.
31.
Collection of tax
only by registered dealers.
32.
Return scrutiny
and provisional assessment.
33.
Self assessment.
35.
Turnover escaping assessment.
39.
Power to withhold
refund in certain cases.
40.
Refund of tax for
certain categories.
41.
Remission of tax,
penalty or interest.
42.
Payment and
recovery of tax and interest on
43.
Continuation of
certain recovery proceedings.
46.
Special powers of
tax authorities for recovery of tax as arrears of land revenue.
47.
Transfer to defraud
revenue. void.
48.
Tax to be first
charge on property.
LIABILITY TO PAY TAX IN CERTAIN
CASES.
49.
Applicability of
the Act or earlier law to other persons liable to pay tax.
50.
Liability of
commission agent and principal.
51.
Liability in case
of transfer of business.
52.
Amalgamation of
companies.
53.
Liability in case
of company in liquidation.
54.
Liability of
partners of firm to pay tax.
55.
Liability of
guardians, trustees etc.
56.
Liability of Court
of Wards etc.
57.
Special provision
regarding liability to pay tax in certain
59.
Service of notice
in certain circumstance
60.
Invoices.
62.
Accounts.
63.
Accounts to be
audited in certain cases.
LIABILITY TO PRODUCE ACCOUNTS AND
SUPPLY OF INFORMATION.
65.
Dealer to declare
the name of manager of business.
66.
Dealer to declare
details of bank accounts.
67.
Production and
inspection of accounts and documents and search of premises.
68.
Inspection of
goods in transit, etc.
69.
Transit
pass for transit of goods by road through the State.
70.
Furnishing of
information by owners of cold storage, warehouses, godowns,
etc.
71.
Power to collect
statistics.
72.
Special powers for
reconstitution of records in
certain circumstances.
APPEAL, REVISION, REFERENCE AND
RECTIFICATION.
73.
Appeal.
75.
Revision.
76.
Court-fee on appeal
and application for revision.
77.
Applications of
section 4 and 12 of Limitation Act, 1963.
78.
Statement of case
to the High Court.
79.
Rectification of
mistakes.
80.
Determination of
disputed questions.
81.
Appearance before any
authority in proceedings.
82.
Power of
Commissioner and other authorities to take evidence on oath, etc.
83.
Change of an
incumbent of an office.
84.
Extension of
period of limitation in certain cases.
86.
Offences by
companies, etc.
88.
Investigation of
offences.
90.
Indemnity.
91.
Public servants.
92.
Disclosure of
information by a public servant.
93.
Assessment
proceedings etc. not to be invalid on certain grounds.
94.
Bar of
jurisdiction of civil courts.
95.
Disclosure of
information required under section 71.
96.
Levy of fees.
97.
Publication of
information regarding dealers and other persons in public interest.
99.
Power to remove
difficulties.
100.
Repeal and
savings.
SCHEDULE I
GOODS, THE SALES OR PURCHASE OF
WHICH ARE EXEMPT FROM TAX
SCHEDULE II GOODS, THE SALES OR PURCHASE OF WHICH
IS SUBJECT TO TAX AND THE RATE OF TAX