Assessing Authority, Assessment, Audit Assessment, Business, Capital Goods,
Casual Dealer, Co-Operative Society, Declared Goods, Documents, Electronic
Hardware Technology Park Unit, Electronic Record, Exempted Goods, Export
Oriented Unit, Place of Busines

iJHl:l.l5[ls ,!dl4

  1. Shod lille, extent and conluliencernenl.
  2. Definitions.
    T.L\lSG At! I ~I~RITII~S .%Sl)I RIUtrSr\L
  3. Taxingauthorities.
  4. OrissaSalesTax Tribunal.
  5. Delegation of [he Commissioner’s powers and functions.
  6. Power to transferproceedings.
  7. Person appointedunder section3 andmembers of rhe Tribunal to bepublic scnlmts.
  8. Irldemnity
    9.Chargeto tax and incidence.
  9. Liability.
    1 I. Levyoftaxonsale.
  10. Levy oftax on purchase.
  11. ,levyoft011containem and packingmaterial.
  12. Rates of VAT.
  13. Pointsof levyin respect ofcertain goods.
  14. Levy oftunlovertax.
  15. Sales of goods exempt from tax.
    1 8. Zero ratedsales.
  16. Nel lax payable.
    32, Adj\istmentorinput lax credit.
  17. Credit notes and debit notes.
    nmlsrumusOF LWII ms,C~SCI~I ~,,tri<~~ ,WD .-L\f!.SI)~!EhT 01:
    Rl:ljIS~rR,\T!~l?m IIS-11 .4\ l
  18. Persons liablelo he resistered.
  19. Co~npulsoryregjsrrationofdcalcrs.
  20. Voluntary r-cgislnl- a 1011.
  21. Security.
  22. Peually I’or li~ilureto bc rcgislcrc(l. . ‘
  23. Liahiliry in case ofsranlofrcgislralionby 111is1akc.
  24. Suspension ofregistridlion cellificatc. I,
    3 1. Ca~icella~ioti ofccriificatcoi~-egistra~iotl. I
  25. Ama~dnicnrofccrlificatcofregistralio~l.:
    .. .
  26. Periodical rctunls and paynenlof tax.
  27. DeiauIt ill liIingofrelum.
  28. TLY10bccoIlectc? byrcgisrereddealers.
    Ul-T\’lLY .\XI) It!. I1 l>l~t.!l 1 1’s
  29. Roundinsoffofamount of lax orpe~~ilty.
  30. Roundingoffof tax or penalty Corcolculation ol-intcrcsi.
  31. Scrutinyofretun~s.
  32. Sclfassessment.
  33. Provisioal asscssmet.
    4 1 . Ide~llificationortax paycrs for tas audit.
  34. Audit assessmenl.
  35. T~lnlovei.escapingasscssmct~t.
    . .
    ,\SSE.WJI n1,l-l :!XI) UI!COV~:NI’01; r.-\
  36. Assessment oidealcrwl~obeingliitblc to ]mytas idsto ~~egisler.
  37. Asscssment of a casual dealcr.
  38. Pcriod oflimiratiorl ivficrc proceeding for prosecutio~illas been initiated, no!to apply ill
    ccrlain cases.
  39. Assesstl~enlwhcre procccditlg for prosectit ionhis bee11ini~iatcd:
  40. Esclusion orlimeperiod for assrssnien!.
  41. PowcroTreassess~~icnl in ccrtai11cnscs.
  42. Paynw~l;uid recovcry oftas,inrerestand 1)cnaIry.
  43. Spccial mode of t-ccuvety.
  44. Uaauthorised and excess culleciion ol’tax: Ily dei~lcr.
  45. Consumer LVel fare Fund.
  46. Dcrluction or[an a1 so~irccfro111paynle~liro \vol,ksconllsctor.
  47. Tas to hc lirst char$ on properIy.

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