|
CONTENTS
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|
Section
|
Particulars
|
|
Chapter
1
|
Preliminary
|
|
1
|
Short
title, extent and commencement |
|
2
|
Definitions |
| - |
- |
|
Chapter
2
|
Scope
and Payment of Tax |
|
3
|
Scope
of tax |
|
3A
|
Turnover
Tax |
|
3AA
|
Retail
Tax |
|
3B
|
Collection
of excess sales tax |
|
4
|
Zero
rating |
|
5
|
Change
in the rate of tax |
|
6
|
Time
and manner of payment |
|
7
|
Determination
of tax liability |
|
8
|
Tax
Credit not allowed |
|
9
|
Debit
and Credit note |
|
10
|
Excess
amount to be carried, Forward or refunded |
|
11
|
Assessment
of Tax |
|
12
|
Omitted |
|
13
|
Omitted |
|
-
|
- |
|
Chapter
3
|
Registration |
|
14
|
Requirement
of Registration |
|
15
|
Application
for Registration |
|
16
|
Registration
of Branches, Divisions etc. |
|
17
|
Certificate
of Registration |
|
18
|
Voluntary
Registration |
|
19
|
Compulsory
Registration |
|
20
|
Change
in the particulars of Registration |
|
21
|
De-registration |
|
-
|
- |
|
Chapter
4
|
Book
Keeping and Involcing Requirements |
|
22
|
Records |
|
23
|
Tax
Invoices |
|
24
|
Retention
of Record & Documents for five years |
|
25
|
Access
to Record, Documents, etc. |
|
25A
|
Drawing
of Samples |
|
-
|
- |
|
Chapter
5
|
Returns |
|
26
|
Monthly
Return |
|
26A
|
Turnover
Tax Return |
|
26AA
|
Retail
Tax Return |
|
27
|
Special
Return |
|
28
|
Final
Return |
|
29
|
Return
Deemed to have been made |
| - |
- |
|
Chapter
6
|
Appointment
of Officer of Sales Tax and their Powers |
|
30
|
Appointment
of officer |
|
31
|
Powers |
|
32
|
Delegation
of Powers |
|
32A
|
Special
Audit by Chartered Accountants or Cost Accountants |
|
-
|
- |
|
Chapter
7
|
Offences
and Penalties |
|
33
|
General
Penalties |
|
34
|
Additional
Tax |
|
34A
|
Exemption
from Penalty and Additional Tax |
|
35
|
Omitted |
|
36
|
Recovery
of tax not leived or short-leived or erroneously refunded |
|
37
|
Power
to summon persons to give evidence and produce documents in inquiries
under the Act |
|
37A
|
Power
to arrest and prosecute |
|
37B
|
Procedure
to be followed on arrest of a person |
|
37C
|
Prosecution
and punishment for evasion of tax etc. |
|
38
|
Authorised
officers to have access to premises, stocks, accounts and records |
|
39
|
Omitted |
|
40
|
Searches
how to be made |
|
40A
|
Search
without warrant |
|
41
|
Omitted |
|
42
|
Omitted |
| - |
- |
|
Chapter
8
|
Appeals |
|
43
|
Omitted |
|
44
|
Omitted |
|
45
|
Appeal |
|
45A
|
Power
of the Board and Collector to call for records |
|
46
|
Appeals
to Appellant Tribunal |
|
47
|
Appeal
to the High Court |
|
47A
|
Indirect
Taxes Settlement Commission |
|
47B
|
Definitions |
|
47C
|
Powers
and functions of the Commission |
|
47D
|
Application
for Settlement of Cases |
|
47E
|
Disposal
of Application by the Commission |
|
47F
|
Recovery
of sums due under an order of settlement |
|
47G
|
Bar
on sebsequent application for settlement in certain cases |
|
47H
|
Order
of Settlement of be conclusive |
|
47I
|
Power
of the Commission to re-open proceedings |
|
47J
|
Proceedings
before the Commission to be judicial proceeding |
|
47K
|
Communications
of orders |
|
-
|
- |
|
Chapter
9
|
Recovery
of Arrears |
|
48
|
Revoery
of arrears of tax |
|
-
|
- |
|
Chapter
10
|
Miscellaneous |
|
49
|
Sale
of taxable activity or transfer of ownership |
|
50
|
Power
to make rules |
|
51
|
Bar
of suits, prosecution and other legal proceedings |
|
52
|
Appearance
by authorised representative |
|
53
|
Estate
of, deceased person |
|
54
|
Estate
in bankruptcy |
|
55
|
Removal
of difficulties |
|
56
|
Service
of order, decisions, etc. |
|
57
|
Correction
of clerical errors, etc. |
|
58
|
Liability
for payment of tax in the case of private companies |
|
59
|
Tax
Paid on stocks acquired before registration |
|
60
|
Power
to deliver certain goods without payment of tax |
|
61
|
Repayment
of tax in certain cases |
|
62
|
Drawback
allowable on re-export |
|
63
|
Drawback
on goods taken into use between importation and re-exportation |
|
64
|
Power
to declare what goods are identifiable and to prohibit drawback in
case of specified foreign territory |
|
65
|
Exemption
of tax not levied or short levied as a result of general practice |
|
66
|
Refund
to be claimed within one year |
|
67
|
Delayed
Refund |
|
68
|
Liability
of the registered person for the acts of his agent |
|
69
|
Issuance
of certificate & duplicate of Sales Tax documents |
|
70
|
Computation
of limitation period |
|
71
|
Special
procedure |
|
72
|
Officers
of Sales Tax to follow Board's orders, etc. |
|
73
|
Certain
Transactions not admissible |
|
-
|
z |
|
Schedule
|
- |
|
-
|
First
Schedule |
|
-
|
Second
Schedule |
|
-
|
Third
Schedule |
|
-
|
Fourth
Schedule |
|
-
|
Fifth
Schedule |
|
-
|
Sixth
Schedule |
|
-
|
Seventh
Schedule |
