Orissa Sales Tax Act, 1947


Section
Section Title
  INTRODUCTION
  1 Short Title, Extent And Commencement View Judgements
  2 Definitions View Judgements
  3 Taxing Authority View Judgements
  3A Powers And Functions Of The Commissioner View Judgements
  3B Goods Liable To Purchase Tax View Judgements
  4 Incidence Of Taxation View Judgements
  4A Incidence Of Taxation On Casual Dealer View Judgements
  5 Rate Of Tax View Judgements
  5A Surcharge View Judgements
  6 Tax Free Goods View Judgements
  7 Powers Of The State Government To Exempt Dealers From Tax And To Defer Payment Of Tax View Judgements
  8 Powers Of The State Government To Notify Points At Which Goods Maybe Taxed Or Exempted View Judgements
  9 Registration Of Dealers View Judgements
  9A Voluntary Registration View Judgements
  9B Collection Of Tax By Dealer View Judgements
  9C Provisional Registration View Judgements
  10 Publication Of List Of Registered Dealers View Judgements
  11 Returna View Judgements
  12 Assessment Of Tax View Judgements
  12A Provisional Assessment Tax View Judgements
  12B Assessment Of Tax On Casual Dealers View Judgements
  12C Rounding Off Of Tax, Etc View Judgements
  13 Payment And Recovery Of Tax And Penalty View Judgements
  13A Special Mode For Recovery View Judgements
  13AA Deduction Of Tax At Source From The Payment To Works Contractors View Judgements
  13AAA Deduction Of Tax At Source From The Payment To Small Scale Industry View Judgements
  13B Tax To Be First Charge On Property View Judgements
  13C Period Of Limitation For Recovery Of Tax, Etc View Judgements
  13D Power Of State Government To Exempt Tax In Public Interest View Judgements
  14 Refunds View Judgements
  14A Omitted View Judgements
  14B Refund In Case Of Inter-state Trade Or Commerce View Judgements
  14C Payment Of Interest On Refundable Amount View Judgements
  14D Power To Withhold Refund In Certain Cases View Judgements
  15 Accounts View Judgements
  16 Production And Inspection Of Accounts And Documents And Search Of Premises View Judgements
  16A Establishment Of Checkpost Or Barrier And Inspection Of Goods While In Transit View Judgements
  16AA Regulatory Measures For Transport Of Goods Through Orissa View Judgements
  16B Restriction Of Movement Of Goods View Judgements
  16C Penalties For Contravention Of Provisions Of Sections 16A And 16B View Judgements
  16D Production And Inspection Of Accounts And Documents In Certain Cases View Judgements
  17 Elegation Of Commissioner's Functions View Judgements
  18 Information To Be Furnished Regarding Changes Of Business View Judgements
  19 Tax Payable By Transferee Of Business View Judgements
  19A Tax Of Deceased Dealer Payable By Representatives View Judgements
  19B Liability Of Guardian, Trustees, Etc View Judgements
  19C Liability Of Court Of Wards, Etc View Judgements
  19D Liability On Cancellation Of Certificate View Judgements
  20 Omitted View Judgements
  21 Powers Of Commissioner To Take Evidence On Oath, Etc View Judgements
  22 Bar To Certain Proceedings View Judgements
  23 Appeals And Revision View Judgements
  23A Scheme For Settlement Of Tax View Judgements
  24 Statement Of Case To High Court View Judgements
  25 Offences And Penalties View Judgements
  26 Compounding Of Offences View Judgements
  27 Indemnity And Limitation For Certain Suits And Prosecution View Judgements
  28 Disclosure Of Information By A Public Servant View Judgements
  28A Appearance Before Any Authority In Proceedings View Judgements
  29 Power To Make Rules View Judgements
  29A Rules And Notifications To Be Laid Before The Assembly View Judgements
  30 Exemption Of Inter-state Trade From Taxation View Judgements



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