Chapter- I

PRELIMINARY
1:Short title, extent and commencement
2: Definitions

CHAPTER-II
SCOPE AND PAYMENT OF TAX
3: Scope of tax
3-B: Collection of excess sales tax etc
4: Zero rating
5. Change rate tax
6: Time manner payment
7: Tax liability
7-A: Levy collection Tax
8: Tax credit
9: Debit and credit
10: Refund
11: Assessment Tax
11-A: Short paid amounts
13: Exemption

CHAPTER-III
REGISTRATION
14: Registration
21: De-registration

CHAPTER-IV
BOOK KEEPING AND INVOICING REQUIREMENTS
22: Records
23: Tax Invoices
24: Retention record
25: Access record
25-A: Drawing Samples.
25-AA: Transactions Associates.

Chapter-V
RETURNS
26: Return
27: Special Returns
28: Final Return
29: Deemed Returns

Chapter-VI
APPOINTMENT OF I[OFFICERS OF SALES TAX] & THEIR
POWERS
30: Appointment Authorities
30-A: D.G Intelligence Investigation
30-B: D.G Audit
30-C: D.G Training
30.D: Director Clearance
30.E: Director Power
31: Powers
32: Delegation Powers
32-A: Special Audit C.A

Chapter-VII
OFFENCES AND PENALTIES
33: Offences
34: Default Surcharge
34-A: Exemption Penalty
37: Power summons
37-B: Procedure Arrested person.
37-C: Special Judges
37-D: Cognizance offences
38: Officers Access Premises
38-A: Power to call for information
38-B.Obligation documents information.
[ 39. ***]

ii

40: Searches under warrant

Chapter-VIII
III

[APPEALS]

45-A: Power of Board

45B: Appeals
46: Appellate Tribunal.
47. Reference High Court.
47-A: Dispute resolution.

Chapter-IX
RECOVERY OF ARREARS
48. Recovery Arrears.-

Chapter-X
MISCELLANEOUS
49: Sales Taxable
49-A: Liquidators
50: Power Rules
50-A: Computerized system.
51: Bar Suits
52: Appearance authorised
52A: e-intermediaries
53. Estate Deceased person
54. Estate bankruptcy
55. Removal Difficulties
56. Service Orders
57: Rectification Mistake
58: Liability for payment
58-A: Representatives
58-B. Liability obligations
59: Tax paid stocks
61: Repayment tax
61-A: Repayment Kashmir.

62. Drawback allowable

63. Drawback between importation
64. Power declare foreign territory
65. Exemption short levied
66. Refund claimed
67. Delayed Refund.
68. Liability registered person
69. Issuance duplicate documents
70. Computation of limitation
71. Special procedure.
72A. Reference to authorities
73. Certain transactions
74.Condonation time-limit.

75. Application of provisions

i Any reference to the Sales Tax Officer shall be construe as

reference to an Officer of Inland Revenue by virtue of section 72
of the Sales Tax Act, 1990.
ii Section 39 omitted by Finance act, 1996.
iii heading of chapters adjudication substituted for cases by
finance act 1996