Bombay Sales Tax Act, 1959


Section
Section Title
  INTRODUCTION
  1 Short Title, Extent And Commencement View Judgements
  1a Amendments To Bombay Sales Tax Act, 1959 Not To Operate During Certain Period View Judgements
  1b Amendments To Bombay Sales Tax Act, 1959 Made By Maharashtra 11 Of 1992 To Operate As They Were Or With Certain Modifications View Judgements
  2 Definitions View Judgements
  3 Incidence Of Tax View Judgements
  4 Liability Of Dealer Registered Under Act No. 74 Of 1956. To Pay Tax View Judgements
  5 Sales And Purchases Of Certain Goods Free From All Taxes View Judgements
  6 Taxes Payable By A Dealer View Judgements
  7 Single Point Levy Of Sales Tax Or General Sales Tax On Declared Goods Specified In Schedule B View Judgements
  8 1 Single Point Levy Of" Sales Tax On Goods Specified In Schedule C View Judgements
  8a 1 Power To Specify Points Of Sale At Which Goods May Be Taxed View Judgements
  8b 1 Provisions Of Section 8A Not To Apply To Declared Goods View Judgements
  8c 1 Deduction Of Resales During Pendency Of Application By Dealer For Grant Of Patent Of Registration Of Trade Mark View Judgements
  8d 1 Levy Of Tax On Lottery Tickets View Judgements
  9 1 Levy Of Turnover Tax On Goods Specified In Schedule 'C' View Judgements
  10 1 Levy Of Resale Tax On Goods Specified In Part H Of Schedule C View Judgements
  10a 1 Exclusion Of Certain Purchases For Purposes Of Deduction Under Sections 7, 8 And 9 View Judgements
  11 1 Tax Payable At Reduced Rate On Certain Sales.-Where any dealer liable to pay tax under this Act, sells any taxable goods .- View Judgements
  12 1 No Deduction From Turnover Except On Declarations View Judgements
  12a 1 No Deduction From Turnover Of Certain Sales Except On A Certificate View Judgements
  12b 1 On And After Specified Dates Certain Prescribed Forms To Be Obtained From Prescribed Authority View Judgements
  13 Purchase Tax Payable On Certain Purchases Of Goods View Judgements
  13a 1 Levy Of Purchase Tax In Certain Cases View Judgements
  13b 1 Purchase Tax Payable On Specified Goods View Judgements
  14 1 Liability To Purchase Tax For Contravention Of Terms Of Declaration View Judgements
  15 Liability To Purchase Tax On Certain Stocks Of Goods View Judgements
  15a 1 Rate Of Tax On Packing Materials View Judgements
  16 Commission Agent Liable To Tax For Sales On Behalf Of Principal View Judgements
  17 Power To Reduce Rate Of Tax And To Amend Schedules View Judgements
  17a 1 No Deduction Under 2 Section 8 And 9 In Certain Cases View Judgements
  18 Liability Of Firms View Judgements
  19 Special Provision Regarding Liability To Pay Tax In Certain Cases View Judgements
  20 Sales Tax Authorities View Judgements
  21 Tribunal View Judgements
  22 Registration View Judgements
  22a Fresh Registration Of Dealers View Judgements
  23 Licences Deemed To Be Cancelled View Judgements
  24 Authorisations.-Where, during the previous or current year, the turnover of sales of a Registered dealer of goods View Judgements
  25 Recognitions Deemed To Be Cancelled View Judgements
  26 Permits View Judgements
  27 1 Commissioner May Refuse Authorisation, Etc View Judgements
  28 Cancellation Or Suspension Of Authorisation, Etc View Judgements
  29 Non-transferability Of Registration, 1 Authorization, Etc View Judgements
  30 Information To Be Furnished Regarding Changes In Business, Etc View Judgements
  31 Certificate Of Registration, 1 Authorisation, Etc. To Continue In Certain Circumstances View Judgements
  32 Returns View Judgements
  33 Assessment Of Taxes View Judgements
  33a Special Provisions For Transitional Accounting Year View Judgements
  33b Special Provisions For Assessment For Period Shorter Than A Year View Judgements
  34 Applicability Of All Provisions Of This Act Or Earlier Law To Person Liable To Pay Tax Under Section 19 View Judgements
  35 Re-assessment Of Turnover Escaping Assessment, Under-assessed, Etc View Judgements
  35a 1 Powers Of Commissioner Of Assessment Or Re-assessment Of Taxes Due Prior To 1St May, 1960 View Judgements
  36 Imposition Of Penalty In Certain Cases And Bar To Prosecution View Judgements
  36a 1 Date From Which Penalty Deemed To Be Payable Under Section 36(3) During Certain Period View Judgements
  37 Imposition Of Penalty For Contravening Certain Provisions View Judgements
  38 Payment Of Tax 1 And Deferred Payment Of Tax, Etc View Judgements
  38a Rounding Off The Tax, Etc View Judgements
  38b Special Powers Of Sales Tax Authorities For Recovery Of Tax, As Arrears Of Land Revenue View Judgements
  38c Liability Under This Act To Be First Charge View Judgements
  39 Special Mode Of Recovery View Judgements
  39Ia 1 Provisional Attachment To Protect Revenue In Certain Cases View Judgements
  39a 1 Continuation And Validation Of Certain Recovery Proceedings View Judgements
  40 Lump Sum Payment Of Tax View Judgements
  41 Exemptions View Judgements
  41a Edible 1 Oil Unit Not To Be Eligible For Exemption From Payment Of Tax .- View Judgements
  41b Calculation Of Cumulative Quantum Of Benefits Under Package Scheme Or Incentives View Judgements
  41bb Proportionate Incentives To An Eligible Unit In Certain Contingencies View Judgements
  41c Cancellation Of Certificate Of Entitlement View Judgements
  41d 1 Annual Ceiling On Benefits To Be Availed Of Under Package Scheme Of Incentives View Judgements
  42 Raw-back, Set-off, Refund, Etc View Judgements
  43 Refund Of Excess Payment View Judgements
  43a Interest On Amount Of Refund View Judgements
  44 1 Refund Of Tax On Declared Goods In The Course Of Inter-state Trade Or Commerce View Judgements
  44a 1 Interest On Delayed Refunds View Judgements
  44b Power To Withhold Refund In Certain Cases View Judgements
  45 Remission Of Tax View Judgements
  45a Power Not To Recover Tax Not Levied Or Short Levied As A Result Of General Practice View Judgements
  46 Prohibition Against Collection Of Tax In Certain Cases View Judgements
  47 Memorandum Of Sales Or Purchases View Judgements
  48 Accounts View Judgements
  49 Production And Inspection Of Accounts And Documents And Search Of Premises View Judgements
  49a 1 Special Powers For Reconstitution Of Records Destroyed By Fire In Bombay On 26Th October, 1964 View Judgements
  50 Dealer To Declare The Name Of Manager Of Business View Judgements
  51 Power To Collect Statistics View Judgements
  52 (1) If the State Government considers that for the purposes of the better administration of this Act, it is necessary so to do, it may, by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with by or under this Act. View Judgements
  53 Powers Of Tribunal And Commissioner View Judgements
  54 Bar To Certain Proceedings View Judgements
  55 Appeals View Judgements
  57 Non-appealable Orders View Judgements
  58 Revision View Judgements
  59 Application Of Sections 4 And 12 Of Limitation Act [19] View Judgements
  60 1 Extension Of Period Of Limitation In Certain Cases View Judgements
  61 Statement Of Case To The High Court View Judgements
  62 Rectification Of Mistakes View Judgements
  62a Transfer To Defraud Revenue Void View Judgements
  63 Offences And Penalties View Judgements
  63a 1 Action Against Any Authority For Vexatious Order Or Wilful Under-assessment, Etc View Judgements
  64 Disclosure Of Information By A Public Servant View Judgements
  65 Disclosure Of Information Required Under Section 51 And Failure To Furnish Information Or Return Under That Section View Judgements
  66 Offences By Companies View Judgements
  67 Cognizance Of Offences View Judgements
  68 Investigation Of Offences View Judgements
  69 Compounding Of Offences View Judgements
  70 Power To Transfer Proceedings View Judgements
  71 Appearance Before Any Authority In Proceedings View Judgements
  72 Persons Appointed Under Section 20 And Members Of Tribunal To Be Public Servants View Judgements
  73 Indemnity View Judgements
  74 Power To Make Rules View Judgements
  75 Certain Sales And Purchases Not To Be Liable To Tax View Judgements
  76 Repeal View Judgements
  77 Savings View Judgements
  78 Construction Of Reference In Any Repealed Law To Officers, Authorities, Etc .- View Judgements
  79 Removal Of Difficulties View Judgements



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