Appellate Assistant Commissioner, Appellate Tribunal, Assistant Commercial
Tax Officer, Business, Casual Trader, Declared Goods, Goods, Place of
Business, Registered Dealer, Sale, Taxable Turnover, Total Turnover,
Turnover, Union Territory
Short title, extent and commencement.
- Definitions ,
- Levy of taxes on sale or purchase of goods.
- Tax in respect sf declared goods.
- Refund of tax paid in certain cases.
- Tax ‘on goods purchased by dealers registered under
Central Sales Tax Act (Act 74 of 1965).
- Tax under this Act to be in addition to tax under Central
Act 74 of 1956 or any other law.
- 8. Payment of tax at compounded rates.
-9. Exempti~nfrom tax.
- Stage of levy of taxes in respect of imported and,
- Burden of proof.
- Assessm&ntof tax.
- Procedure to be followed by the assessing authority.
- Provisional assessment..
- Dealer to continue payment for the year of tax as
assessed in the preceding year under section 14.
- Fresh assessment in certain cases.
17. Assessment of legal representative.
- Assessment of escaped turnover.
- Power ~ of Government to notify exemptions and reduc-
tions of tax.
- Liability td tax of persons not observing restrictions and
conditions notified under section 19.
- Liability of firms.
- Registration of dealers.
- Prdcedure for registration.
- Issue of permit.
- Collection of tax by dealer.
26: Levy of penalty in certain cases’
- Payment qnd recovery of tax.
Recovery of penalty. ‘
Further mode of recovery. .
Recovery of tax where business of deal r is transferred.
Appointment of Deputy ~ommissihers, Appellate
Assistant Commissioners and Assistant Commissioners.
Special powers of Assistant Commission rs.
Appeal to the Appellate Assistant ~orndissioner.
Powers of revision of Deputy ~ommissjbner.
Special powers of the Deputy Cornmiss’ ner.
Special powers of Secretary to Gov rnmmt, Finance
- ‘ Power to transfer appeals.
- Powers of revision by Secretary.
- Appeal to the Appellate Tribunal.
- Appeal to the High Court.
- .Revision by High Court.
heard by a Bench of not less than two 1udges.
- Petitions, applications and appeals to H gh Court to be
- Maintenance of true and correct acco nts and records
- Powers to order production of accoun4 and powers of
entry, inspection, etc.
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