CHAPTER I
PRELIMINARY
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Sections
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Details
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Related rules
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Sec. 1
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Short title, extent and commencement  |
Rule 1 
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Sec. 2
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Definitions  |
Rule 2 
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CHAPTER II
THE INCIDENCE, LEVY AND RATES OF TAX
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Sec. 3
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Incidence of tax  |
Rule 11 , 13 , 14 , 15 , 19 
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Sec. 3A
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Levy of Additional Tax  |
-
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Sec. 4
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Rate of Tax  |
Rule 13 , 14 , 15 , 22 , 23 
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Sec. 4A |
Levy of tax by weight volume, measurement or unit on certain goods |
- |
Sec. 5
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Net Tax Payable  |
Rule 13 , 14 , 15 , 22 ,
23 
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Sec. 6
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Input Tax Credit  |
Rule 16 ,41 /42 
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Sec. 7
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Composition Schemes  |
-
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Sec. 8
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Liability of a Proprietary Concern  |
Rule 7 / 8 
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Sec. 9
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Liability in case of a Firm  |
-
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Sec. 10
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Liability in case of Minors and Incapacitated Persons  |
-
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Sec. 11
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Liability in case of Court of Wards etc.  |
-
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Sec. 12
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Liability in case of Company  |
-
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Sec. 13
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Certain Agents liable to tax for Sale on behalf of Principal  |
-
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Sec. 14
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Liability in case of Transfer of Bussiness  |
-
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CHAPTER III
REGISTRATION, AMENDMENT AND CANCELLATION
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Sec. 15
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Registration  |
Rule 7 / 8 / 9 
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Sec. 16
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Voluntary Registration  |
Rule 7 8 / 9 11 , 10 
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Sec. 17
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Procedure for Registration  |
Rule 7 8 / 9 10 
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Sec. 18
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Cancellation of Registration  |
Rule 10 
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Sec. 19
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Amendment of Certificate of Registration  |
Rule 9 
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Sec. 20
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Security in the Interest of Revenue  |
Rule 9 
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Sec. 21
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Quoting Registration Number  |
-
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Sec. 22
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Realisation of tax by Dealer  |
Rule 19 / 20 
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CHAPTER IV
RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX
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Sec. 23
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Periodical Returns and Payment of Tax  |
Rule 11 , / 12 / 17 / 18 / 21 
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Sec. 24
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Provisional Assessment  |
Rule 47 
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Sec. 25
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Assessment of Tax for the Assessment Year  |
Rule 11 ,/ 12 / 13 / 14 , / 15 
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Sec. 26
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Assessment of Unregistered person liable to tax  |
-
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Sec. 27
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Special Provisions relating to Casual Dealers  |
Rule 12 ,8 
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Sec. 28
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Assessment in case of Special Circumstances  |
-
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Sec. 29
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Assessment of Escaped Turnover  |
-
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Sec. 30
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Rectification of mistakes  |
Rule 18 
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Sec. 31
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Power to set aside an order of Assessment  |
Rule 47 ,24 
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Sec. 32
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Period of Limitation for making Assessment or Reassessment  |
Rule 17 
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Sec. 33
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Rounding off of Turnover and Tax etc.  |
-
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Sec. 34
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Payment and Recovery of Tax  |
Rule 11 / 19 / 42 , 5 , 47 , 18
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Sec. 35
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Recovery of Tax by way of Tax Deduction at Source  |
Rule 11 ,14 , 15 , 19 , 21 
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CHAPTER V
REFUND AND AJJUSTMENT
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Sec. 36
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Refund  |
Rule 41 ,42
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Sec. 37
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Provisional Refund in case of Exporters  |
-
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Sec. 38
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Refund of Tax in case of sales to Embassies, International Organizations or to Units established in Special Economic Zone  |
-
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Sec. 39
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Power to Withhold Refund in certain cases  |
-
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Sec. 40
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Disbursement of Amount Wrongly Realized by Dealer as Tax  |
Rule 20 / 42 
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Sec. 41
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Interest  |
Rule 41 / 42 
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CHAPTER VI
INSPECTION OF ACCOUNTS, SEARCH AND SEIZURE AND ESTABLISHMENT OF CHECK POST
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Sec. 42
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Power to order Production of Accounts and Power of Entry and Inspection  |
Rule 5 , 27 
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Sec. 42A
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Documents to be carried and information to be given regarding goods in movement  |
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Sec. 43
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Power to Seize Goods  |
Rule 5 , 27 , 47 
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Sec.43A
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Movement of goods within the State or from State to outside the State |
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Sec. 44
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Power to Acquire Goods in case of Under Valuation  |
Rule 27 , 33 
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Sec. 45
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Power to seek information, to Summon Witness etc.  |
Rule 27 , 48 , 49 , 50 
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Sec. 46
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Power to seek Assistance from Police etc.  |
-
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Sec. 47
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Establishment of Check-Posts and Barriers
(Deleted vide notification no.- 178 /2012/XXXVI(3)/2008 Dt. 13-09-2012)
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Rule 26 /
5 
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Sec. 48
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Import of Goods into the State against Declaration  |
Rule 26 , 28 , 31 
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Sec. 48A |
Transport of goods into the State against "Trip Sheet"  |
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Sec. 49
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Import of Goods into the State by Rail, River, Air or Post  |
Rule 29 
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Sec. 50
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Transit of Goods by Road through the State against "Transit-Pass"  |
Rule 6 , 28 
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Sec. 50A |
Erection of barrier for certain period  |
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CHAPTER VII
APPEAL AND REVISION
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Sec. 51
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First Appeal  |
Rule 34 , 35 , 37 , 38  |
Sec. 52
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Revision by Commissioner  |
Rule 39 
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Sec. 53
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Appeal to the Appellate Tribunal  |
Rule 35 , 34 , 38 , 36 , 37 
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Sec. 54
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Constitution of Appellate Tribunal |
-
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Sec. 55
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Revision by High Court  |
-
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Sec. 56
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Orders against which No Appeal or Revision shall lie  |
-
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Sec. 57
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Determination of Disputed Questions  |
-
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CHAPTER VIII
OFFENCES AND PENALTIES
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Sec. 58
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Offences and Penalties  |
-
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