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INTRODUCTION
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1 |
SHORT TITLE
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2 |
DEFINITIONS
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3 |
PROCESSES NOT INCLUDED IN "MANUFACTURE"
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4 |
Section 4
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5 |
SUBORDINATION OF OFFICERS
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6 |
QUALIFICATIONS OF MEMBERS OF TRIBUNAL AND TERM OF OFFICE
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6a |
OMITTED
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6b |
OMITTED
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7 |
APPLICATION FOR REGISTRATION OF DEALERS LIABLE TO TAX UNDER THE ACT
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7a |
APPLICATION FOR OBTAINING FRESH CERTIFICATE OF REGISTRATION
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7b |
LATE APPLICATION FOR FRESH CERTIFICATE OF REGISTRATION.
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8 |
GRANT OF CERTIFICATE OF REGISTRATION
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9 |
EXHIBITION OF CERTIFICATE OF REGISTRATION
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10 |
CANCELLATION OF CERTIFICATE OF REGISTRATION
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10a |
Omitted
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11 |
APPLICATION FOR AUTHORIZATION OR PERMIT
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11a |
APPLICATION FOR FRESH AUTHORIZATION, RECOGNITION OR PERMIT
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12 |
section 12
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13 |
GRANT OF AUTHORIZATION OR PERMIT
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13a |
SUBMISSION OF SPECIMEN SIGNATURE
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13b |
DEATH OR INSOLVENCY OF SURETY OR TERMINATION OF SECRETARYSHIP AND CANCELLATION OF AUTHORIZATION, ETC
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14 |
NOMINATION OF PERSONS BY AUTHORISED DEALER, ETC
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15 |
MAINTENANCE OF CERTAIN REGISTERS BY REGISTERED DEALERS, AUTHORISED DEALERS, AND COMMISSION AGENTS HOLDING PERMITS
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16 |
SURRENDER OF AUTHORIZATION, ETC
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17 |
DECLARATION UNDER SECTION 50
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18 |
INFormATION UNDER SECTION 30 AND CHANGES IN Forms OF CERTIFICATE OF REGISTRATION, AUTHORIZATION, ETC
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19 |
ADDITIONAL COPIES OF CERTIFICATE OF REGISTRATION, ETC
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20 |
PRODUCTION OF CERTIFICATE OF REGISTRATION, ETC
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21 |
Forms OF DECLARATION UNDER SECTIONS 8A, 11 AND 12
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21a |
Form OF CERTIFICATE TO BE FURNISHED BY DEALER IN SUPPORT OF HIS CLAIM FOR EXEMPTION IN RESPECT OF SALES DEEMED TO BE IN THE COURSE OF EXPORT OUT OF THE TERRITORY OF INDIA
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22 |
SUBMISSION OF RETURNS
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23 |
SPECIAL PROVISION FOR FIRST AND LAST RETURN IN CERTAIN CASES
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23a |
PROVISIONAL RETURN AND PROVISIONAL REFUND AGAINST BANK GUARANTEE
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24 |
TERMS AND CONDITIONS SUBJECT TO WHICH PERMISSION TO SUBMIT RETURNS FOR
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25 |
CONSOLIDATED RETURNS
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25a |
omitted
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26 |
Forms OF SERVICE OF NOTICE UNDER SUB-SECTION (2) OF SECTION 32.
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27 |
RETURNS BY DEALERS HAVING NO FIXED OR REGULAR PLACE OF BUSINESS IN THE
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28 |
EXEMPTION FROM FURNISHING OF RETURN
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29 |
TIME FOR PAYMENT
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30 |
METHOD OF PAYMENT
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31 |
NOTICE FOR PAYMENT OF TAX NOT PAID ACCORDING TO RETURN
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31a |
PROCEDURE AND CONDITIONS FOR PAYMENT OF LUMP SUM BY WAY OF COMPOSITION OF
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31aa |
CALCULATION OF THE CUMULATIVE QUANTUM OF BENEFITS
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31b |
CONDITIONS FOR PERMISSION TO DEFER PAYMENT OF TOTAL AMOUNT OF TAX AS PER
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31c |
CONDITIONS FOR PERMISSION TO DEFER PAYMENT OF TAX AS PER THE RETURNS TO THE
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32 |
ASSESSMENT OF TAX
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33 |
NOTICE UNDER SUB-SECTIONS (5) AND (6) OF SECTION 33
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34 |
Form OF NOTICE UNDER SECTION 35 AND DATE FOR COMPLIANCE THEREWITH
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35 |
Form OF NOTICE UNDER SECTION 37(2)
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35a |
NOTICE UNDER SECTION 37(1)(B)(II)
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36 |
Form OF ORDER OF ASSESSMENT
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37 |
OMITTED
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38 |
SUPPLY OF COPY OF ORDER OF ASSESSMENT
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39 |
ASSESSMENT CASE RECORD
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40 |
OMITTED
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40a |
OMITTED
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40b |
OMITTED
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40c |
DRAWBACK, SET-OFF OR REFUND OF TAX FOR CERTAIN GOODS HELD IN STOCK AT THE
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40d |
DRAWBACK, SET-OFF, ETC
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41 |
OMITTED
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41a |
DRAWBACK, SET-OFF, ETC
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41b |
DRAWBACK, SET-OFF, ETC
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41bb |
DRAWBACK, SET-OFF ETC
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41c |
DRAWBACK, SET-OFF, ETC
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41d |
DRAWBACK, SET-OFF, ETC
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41e |
DRAWBACK, SET OFF, ETC
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41f |
DRAWBACK,SET-OFF,ETC
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42 |
DRAW BACK, SET-OFF, ETC
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42a |
DRAW-BACK, SET-OFF OR REFUND OF TAX PAID ON PURCHASES OF GOODS SOLD TO CERTAIN CLASSES OF DEALERS
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42aa |
DRAWBACK, SET-OFF OR REFUND OF TAX PAID ON PURCHASES BEFORE THE NOTIFIED DAY BY A REGISTERED DEALER HOLDING A CERTIFICATE OF ENTITLEMENT UNDER ENTRY 136 OF THE SCHEDULE APPENDED TO THE GOVERNMENT NOTIFICATION, FINANCE DEPARTMENT NO
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42ab |
DRAWBACK, SET-OFF OR REFUND OF TAXES PAID ON PURCHASES
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42ac |
DRAWBACK, SET-OFF OR REFUND OF TAX PAID ON PURCHASES ON OR AFTER THE NOTIFIED DAY BY A REGISTERED DEALER HOLDING A CERTIFICATE OF ENTITLEMENT EITHER UNDER ENTRY 136 OF THE SCHEDULE APPENDED TO THE GOVERNMENT NOTIFICATION, FINANCE DEPARTMENT NO
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42ad |
DRAWBACK, SET-OFF OR REFUND TO A 100 PER CENT
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42b |
DRAWBACK, SET-OFF, ETC
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42c |
DRAWBACK, SET-OFF OR REFUND OF TAX PAID ON THE PURCHASE OF NON-DUTY PAID POTABLE FOREIGN LIQUOR
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42d |
DRAWBACK, SET-OFF, ETC
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42e |
DRAWBACK, SET-OFF, ETC. OF PURCHASE TAX LEVIED AND PAID UNDER SECTION 13B.
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42f |
DRAWBACK, SET-OFF, ETC
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42g |
DRAWBACK, SET-OFF, ETC
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42h |
DRAWBACK, SET-OFF, ETC., OF TAX PAID ON GOODS PURCHASED BY A DEALER HOLDING A TRADEMARK OR A PATENT.
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42i |
OMITTED
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42j |
DRAWBACK, SET-OFF, ETC. OF SALES TAX PAID ON PURCHASE BY A HOTELIER, ETC.
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42k |
DRAWBACK, SET-OFF, ETC
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43 |
DRAWBACK, SET-OFF, ETC
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43a |
REMISSION OF PURCHASE TAX PAYABLE IN RESPECT OF PURCHASES OF GOODS SPECIFIED IN SCHEDULE E
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43aa |
DRAWBACK, SET-OFF OR REFUND TO A SUCCESSOR
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43ab |
DRAWBACK, SET-OFF, ETC
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43c |
DRAWBACK, SET-OFF, ETC
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43d |
DRAWBACK, SET-OFF, ETC
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44 |
REMISSION OF PURCHASE TAX IN CERTAIN CASES
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44a |
REMISSION OF PURCHASE TAX PAYABLE BY AUTHORISED DEALER IN CERTAIN CASES
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44aa |
REMISSION OF TURNOVER TAX PAYABLE BY AN AUTHORISED DEALER IN CERTAIN CASES
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44b |
REMISSION OF PURCHASE TAX PAYABLE IN RESPECT OF THE PURCHASES OF GOODS SPECIFIED IN SCHEDULE "E" MADE DURING THE PERIOD FROM 18-11-1975 to 31-12-1975
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44c |
REMISSION OF PURCHASE TAX PAYABLE IN RESPECT OF THE PURCHASES OF GOODS SPECIFIED IN SCHEDULE "E" MADE DURING THE PERIOD FROM 1-1-1976 TO THE DAY IMMEDIATE PRECEDING THE NOTIFIED DAY (BOTH DAYS INCLUSIVE)
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44d |
COMPUTATION OF THE AGGREGATE SUMS FOR THE PURPOSE OF GRANT OF DRAWBACK, SET-OFF, ETC
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45 |
CONDITIONS FOR GRANT OF DRAWBACK, SET-OFF OR REFUND.
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46 |
FURTHER CONDITIONS IN RESPECT OF ADJUSTMENT OF DRAWBACK, SET-OFF, ETC
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46a |
REDUCTION OF SALE PRICE FOR LEVY OF TAX
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46b |
mum-14 mum-14
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46c |
DELETED
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47 |
REIMBURSEMENT IN RESPECT OF DECLARED GOODS PURCHASED BEFORE THE NOTIFIED DAY
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47a |
REIMBURSEMENT IN RESPECT OF DECLARED GOODS PURCHASED ON OR AFTER THE NOTIFIED DAY
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48 |
ORDER SANCTIONING REFUND
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49 |
REFUND ACCORDING TO REVISED RETURN
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50 |
REFUND PAYMENT ORDER
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51 |
REFUND ADJUSTMENT ORDER
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52 |
CANCELLATION OF REFUND ADJUSTMENT ORDER
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52a |
ORDER SANCTIONING INTEREST ON DELAYED REFUNDS
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52b |
INTEREST PAYMENT ORDER
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52c |
REFUND UNDER SUB-SECTION (6) OF SECTION 38
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53 |
PARTICULARS TO BE SPECIFIED IN BILL OR CASH MEMORANDUM
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54 |
PRESERVATION OF BOOKS OF ACCOUNTS, REGISTERS, ETC
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55 |
Form OF NOTICE FOR PRODUCTION OF DOCUMENTS, ETC
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56 |
NOTICE OF INSPECTION
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57 |
RETENTION OF BOOKS OF ACCOUNTS, REGISTERS AND DOCUMENTS SEIZED
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58 |
SUBMISSION OF APPEALS
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58a |
APPLICATION FOR DETERMINATION OF DISPUTED QUESTIONS, SUMMARY REJECTION, ETC
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59 |
FURNISHING OF SECURITY
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60 |
SUMMARY REJECTION
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61 |
HEARING
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62 |
NOTICE TO PERSON LIKELY TO BE AFFECTED ADVERSELY
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63 |
SUPPLY OF COPY OF ORDER TO THE APPELLANT AND TO THE OFFICER CONCERNED
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63a |
AWARD OF COSTS BY TRIBUNAL
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64 |
NOTICE FOR RECTIFICATION OF MISTAKE UNDER SECTION 62
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65 |
FEES
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66 |
QUALIFICATIONS OF A SALES TAX PRACTITIONERS
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66a |
Form OF AUTHORITY UNDER SECTION 71
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67 |
AUTHORITY OF AGENT OF CONTINUE
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68 |
ORDERS AND NOTICES
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69 |
CERTIFIED COPIES OF DOCUMENTS AND ORDERS
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70 |
INTIMATION ACCEPTING COMPOSITION MONEY
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71 |
PENALTY
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