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1. Short title, extent and commencement |
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2. Definitions |
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3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce |
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4. When is a sale or purchase of goods said to take place outside a State |
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5. When is a sale or purchase of goods said to take place in the course of import or export |
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6. Liability to tax on inter-State sales |
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6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale |
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7. Registration of dealers |
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8. Rates of tax on sales in the course of inter-State trade or commerce |
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8A. Determination of turnover |
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9. Levy and collection of tax and penalties |
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9A. Collection of tax to be only by registered dealers |
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9B. Rounding off of tax, etc. |
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10. Penalties |
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10A. Imposition of penalty in lieu of prosecution |
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11. Cognizance of offences |
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12 Indemnity |
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13. Power to make rules |
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CHAPTER 4 - GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE |
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14. Certain goods to be of special importance in inter-State trade or, commerce |
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15. Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State |
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16. Definitions |
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17. Company in liquidation |
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18. Liability of directors of private company in liquidation |