1

Short title, extent and commencement

2

Definitions

3

4

Appellate Tribunal

5

Delegation of the Commissioner's powers and functions

6

Persons appointed under section 3 and members of Appellate Tribunal to be public servants

8

Incidence of tax

9

10

Levy of tax on purchases

11

Levy of tax on containers and packing material

12

Rate of tax

13

Exemptions

15

Input tax

16

17

18

21

22

Power of Government to amend Schedules

26

Security to be furnished in certain cases

27

Imposition of penalty for failure to get registered

29

30

Collection of tax only by registered dealers

31

Rounding off of the amount of tax or penalty

32

Scrutiny of returns

35

Provisional assessment

36

37

Assessment of dealers who fails to get himself registered

38

No assessment after five years

39

Turnover escaping assessment

40

41

42

Payment and recovery of tax, penalty and interest

43

Special mode of recovery

44

Collection of tax by dealer

45

Sales not liable to tax

46

Tax to be first charge on property

47

Period of limitation for recovery of tax

48

Refund

49

Provisional refund

50

51

Power to withhold refund in certain cases

52

Exemption of certain sales and purchases

53

Composition of Tax

55

Tax Invoice

56

Electronic record

57

Requirement to provide information

59

Dealer to declare the name of his business manager

60

61

Certain agents liable to tax for sales on behalf of principal

62

Liability of Partners

63

Amalgamation of Companies

64

65

Survey

66

Establishment of check posts for inspection of goods in transport

67

Automation

68

Power to collect statistics

69

Disclosure of information by a public servant

73

Appeal to the Appellate Tribunal

74

Appeal by Commissioner to Appellate Tribunal

75

Revision to High Court

76

Hearing of revision and review by the High Court

77

78

Burden of proof

79

Power to rectify error apparent on the record

81

Offence by companies

82

Cognizance of offences

83

Investigation of offences

84

85

Court fee on appeal and certain other applications

86

Application of sections 4 and 12 of Limitation Act

87

Appearance before any authority in proceedings

88