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1 |
1 |
Short tile, extent and commencement |
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2 |
1 to 26 |
Complete Act |
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3 |
2 |
Definitions |
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4 |
3 |
When is a sale or purchase of goods said to take place in the course of inte4rstate trade or commerce |
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5 |
4 |
When is a sale or purchase of goods said to take place outside a State |
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6 |
5 |
When is a sale or purchase of goods said to take place in the course of import or export. - |
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7 |
6 |
Liability to tax on inter-State sales. |
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8 |
6A |
Burden of proof, etc., In case of transfer of goods claimed otherwise than by way of sale.- |
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9 |
7 |
Registration of dealers |
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10 |
8 |
Rates of tax on sales in the course of inter-State trade or commerce |
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11 |
8A |
Determination of turnover |
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12 |
9 |
Levy and collection of tax and penalties |
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13 |
9A |
Collection of tax to be only by registered dealer |
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14 |
9B |
Rounding off of tax etc. |
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15 |
10 |
Penalties |
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16 |
10A |
Imposition of penalty in lieu of prosecution |
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17 |
11 |
Cognizance of offences |
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18 |
12 |
Indemnity |
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19 |
13 |
Power to make rules |
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20 |
14 |
Certain goods to be of special importance in Inter-State trade or commerce |
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21 |
15 |
Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State |
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22 |
16 |
Liability in special cases : Definations |
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23 |
17 |
Company in liquidation |
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24 |
18 |
Liability of directors of private company in liquidation |
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25 |
18A |
Appeals to highest appellate authority of State |
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26 |
19 |
Central Sales Tax Appellate Authority |
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27 |
19A |
Vacancies, etc., not to invalidate proceedings |
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28 |
20 |
Appeals |
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29 |
21 |
Procedure on receipt of application |
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30 |
22 |
Powers of the Authority |
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31 |
23 |
Procedure of Authority |
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32 |
24 |
The Authority for Advance Rulings |
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33 |
25 |
Transfer of pending proceedings |
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34 |
26 |
Applicability of order passed |
