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INTRODUCTION
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title |
CHAPTER I : PRELIMINARY
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1 |
Short Title, Extent and Commencement
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2 |
Definitions
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title |
CHAPTER II : TAXING AUTHORITIES
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3 |
Taxing Authorities and other Officers
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3A |
Appellate Authority
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4 |
Appellate Board
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title |
CHAPTER III : INCIDENCE OF TAX
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5 |
Incidence of tax
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6 |
Determination of liability to pay tax
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7 |
Joint and several liability of certain class of dealers
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8 |
Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax
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title |
CHAPTER IV : LEVY OF TAX
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9 |
Levy of tax
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10 |
Levy of Purchase tax
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11 |
Composition of tax
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12 |
Dealer not to pass incidence of tax to agriculturists and horticulturists under certain circumstances
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13 |
Rate of tax on container or packing material
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14 |
Rebate of Input tax
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15 |
Burden of proof
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16 |
Tax free goods
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16A |
Saving
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title |
CHAPTER V : REGISTRATION OF DEALERS
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17 |
Registration of dealers
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title |
CHAPTER VI : RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX
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18 |
Returns
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19 |
Tax Audit
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20 |
Assessment of tax
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21 |
Assessment/reassessment of tax in certain circumstances
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22 |
Exclusion of time in assessment proceedings .
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23 |
Appearance before taxing authorities
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24 |
Payment and recovery of tax, interest, penalty and other dues
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25 |
Payment of tax in advance of assessment on failure to furnish returns
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26 |
Deduction and payment of tax in certain cases
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27 |
Saving for person responsible for deduction of tax at source
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28 |
Special mode of recovery
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29 |
Payment of tax in case of transfer or discontinuance of business and liability of the company in case of amalgamation
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30 |
Liability of firms
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31 |
Transfers to defraud revenue void
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32 |
Assessment/re-assessment of legal representatives and assessment in special cases
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33 |
Tax to be first charge
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34 |
Omitted
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35 |
Collection of tax by dealers
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36 |
Sales not liable to tax
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title |
CHAPTER VII : REFUND
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37 |
Refund
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38 |
Power to withhold refund in certain cases
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title |
CHAPTER VIII : ACCOUNTS AND ISSUE OF ACTS, INVOICE OR CASH MEMORANDA
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39 |
Accounts
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40 |
Dealers to issue bills, invoices or cash memoranda
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title |
CHAPTER IX : CERTAIN POWERS OF COMMISSIONER AND DELEGATION BY COMMISSIONER OF HIS POWERS.
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41 |
Delegation of Commissioner's powers and duties
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42 |
Transfer of proceedings
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43 |
Power of Commissioner and his assistants to take evidence on oath, etc
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44 |
Power of Commissioner to call for information in certain cases
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45 |
Power of Commissioner to stay proceedings
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title |
CHAPTER X : APPEAL, REVISION AND RECTIFICATION
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46 |
Appeal
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47 |
Power of revision by Commissioner
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48 |
Additional evidence in appeal or revision
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49 |
Court fee stamps on memorandum of appeal and application for revision
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50 |
Application of Sections 4 and 12 of the Limitation Act, 1963
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51 |
Extension of period of limitation in certain cases
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52 |
Power of Commissioner or Appellate Authority or Appellate Board to impose penalty in certain circumstances
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53 |
Appeal to High Court
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54 |
Rectification of mistakes
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title |
CHAPTER XI : DETECTION AND PREVENTION OF TAX EVASION
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55 |
Detection and checking evasion of tax by dealers liable to pay tax and power of commissioner to investigate in to tax evasion by a dealer
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56 |
Survey
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57 |
Establishment of check-post and inspection of goods while in movement
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58 |
Transit of goods by road through the State and issue of transit pass
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59 |
Power to check goods at the point of loading and unloading
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60 |
Power to check goods in transit
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61 |
Regulation of delivery and carrying goods away from Railway premises
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62 |
Control on clearing, forwarding or booking agent and any person transporting goods and furnishing of information by such agent or person
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63 |
Power to call for information from banking companies and non-banking financial companies or insurance companies
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title |
CHAPTER XII : OFFENCES AND PENALTIES
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64 |
Offences and penalties
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title |
CHAPTER XIII : MISCELLANEOUS
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65 |
Production of tax clearance certificate
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66 |
Bar to certain proceedings
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67 |
Bar of prosecution in certain cases
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68 |
Protection of persons acting in good faith and limitation of suit and prosecution
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69 |
Disclosure of information by public servant
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70 |
Determination of disputed questions
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title |
CHAPTER XIV : POWER TO MAKE RULES, REPEAL AND SAVING, TRANSITORY PROVISIONS AND POWER TO REMOVE DIFFICULTIES
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71 |
Power to make rules
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72 |
Repeal and savings
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73 |
Tansitory provisions
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74 |
Powers to remove difficulties
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