RAJASTHAN ENTERTAINMENTS AND ADVERTISEMENTS TAX ACT, 1957
INDEX
CHAPTER I
PRELIMINARY
NO PARTICULARS
1. SHORT TITLE, EXTENT AND COMMENCEMENT.
2. DEFINITIONS.
CHAPTER II
FORMULATION OF PRINCIPLES FOR DETERMINING
3. WHEN ISA SALEOR
PURCHASEOF GOODS SAIDTO TAKE PLACE IN THE COURSEOF INTER-STATE TRADE ORCOMMERCE
4. WHEN ISA SALEOR
PURCHASEOF GOODS SAIDTO TAKE PLACEOUTSIDEA STATE.
5. WHEN ISA SALEOR PURCHASEOF GOODS SAIDTO TAKE PLACE IN
THECOURSEOF IMPORTOR EXPORT
CHAPTER III
INTER-STATE SALES TAX
6. LIABILITY TO TAX ON INTER-STATE SALES
8. RATES OF TAX ON SALES IN THE COURSE OF INTER-STATE TRADE
OR COMMERCE.
8-A. DETERMINATION OF TURNOVER.
9. LEVY AND COLLECTION OF TAX AND PENALTIES.
9.-A COLLECTION
OF TAX TO BE ONLY BY REGISTERED DEALERS.
9.-B. ROUNDING OFF OF TAX, ETC.
PENALTIES. IMPOSITION OF PENALTY IN LIEU OF PROSECUTION COGNIZANCE OF OFFENCES. INDEMNITY.GOODS OF SPECIAL
IMPORTANCE IN INTER-STATE TRADE OR COMMERCE
14. CERTAIN GOODSTO BEOF SPECIAL IMPORTANCEININTER-STATE TRADE OR COMMERCE.
RESTRICTIONS AND CONDITIONS IN REGARD TOTAX ON SALE ORPURCHASE OFDECLAREDGOODS WITHIN ASTATE DEFINITIONS COMPANY INLIQUIDATION. LIABILITY OF DIRECTORS OF PRIVATE COMPANY IN LIQUIDATION. CENTRAL SALES TAX APPELLATE AUTHORITY.23. PROCEDURE OF AUTHORITY.
AUTHORITY FOR ADVANCE RULINGSTO FUNCTION AS AUTHORITY UNDER THIS ACT.25. TRANSFER OF PENDING PROCEEDINGS.
APPLICABILITY OF ORDER PASSED.