1. Short
title, extent and commencement
INCIDENCE, LEVY AND RATE OF TAX
5. Liability
of a dealer registered under the Central Sales Tax Act, 1956
8. Levy
of purchase tax on certain goods in certain circumstances
REGISTRATION,
RETURNS, ASSESSMENT, RECOVERY
15. Security
from certain class of dealers
16. Payment
of tax and returns
17. Tax
deduction from the bills or invoices of the works contractors
18. Declaration
and certificates to be filed along with returns
20. Prohibition
against collection of tax in certain cases
22. Assessment
of a casual dealer
24. Period
of limitation for completion of assessment or re‑assessment not to apply
in certain cases
25. Tax
and penalty recoverable as arrears of land revenue
26. Tax,
penalty and interest to be first charge on property
ACCOUNTS, SURVEY
AND INSPECTION
30. Tax
invoice, retail invoice etc.
31. Issue
of credit notes and debit notes
32. Production
and inspection of books, documents and accounts
34. Establishment
of check posts or barriers and inspection of goods in transit
35. Registration
and submission of returns by carrier of goods, agent, of transport companies
36. Assessee etc. permitted to attend through authorised agent
37. Power
to call for information from Banking Companies etc.
40. Liability
on stock in certain cases
41. Liability
to pay tax of a partitioned Hindu family, dissolved
firm etc.
42. Liability
of legal heirs to pay tax
43. Bar of
certain proceedings
APPEAL, REVISION AND RECTIFICATION
49. Power
of authorities to take evidence on oath etc.
53. Directors
of defaulting companies to be liable to pay tax etc.
54. Disposal
of certain property
56. Returns
etc. to be confidential
57. Persons
appointed to be public servants
58. Provision
in case of inter‑State trade etc.
59. Power
to seek assistance from police or other officers
61. Audit
and inspection of tax records
SCHEDULE’A’‑PART 1: GOODS TAXABLE @ 1 PERCENTUM
SCHEDULE'B'‑GOODS EXEMPTED FROM TAX