Value Added Tax Act, 2002


Section
Section Title
  INTRODUCTION
  title CHAPTER I: Introduction View Judgements
  1 Short title, extent and commencement View Judgements
  2 Definitions.-In this Act unless the context otherwise requires View Judgements
  title CHAPTER II:THE INCIDENCE AND LEVY OF TAX View Judgements
  3 Levy of tax View Judgements
  4 Rates of and liability to tax View Judgements
  5 Place of sale of goods View Judgements
  6 Time of sale of goods View Judgements
  7 Output tax and input tax View Judgements
  8 Input tax restrictions View Judgements
  9 Capital goods View Judgements
  10 Pre-registration purchases View Judgements
  11 Agents liable to pay tax View Judgements
  12 Special rebating scheme View Judgements
  13 Collection of tax by registered dealers, Governments and statutory authorities View Judgements
  14 Composition of tax View Judgements
  15 Partial exemption View Judgements
  16 Transitional provisions View Judgements
  17 Change in use after deduction of input tax View Judgements
  18 Zero-rate on exports View Judgements
  19 Deduction of input tax on inter-State sales View Judgements
  20 Reimbursement of tax View Judgements
  title CHAAPTER III:REGISTRATION View Judgements
  21 Liability to register View Judgements
  22 Voluntary registration View Judgements
  23 Compulsory registration View Judgements
  24 Registration View Judgements
  25 Security View Judgements
  26 Cancellation of registration View Judgements
  27 Reporting changes to registered details View Judgements
  title CHAPTER IV:ACCOUNTS AND DOCUMENTS View Judgements
  28 Tax invoices View Judgements
  29 Credit and Debit Notes View Judgements
  30 Accounts View Judgements
  31 Period of retention of accounts View Judgements
  32 Electronic records View Judgements
  33 Requirement to provide documents and information View Judgements
  title CHAPTER V:ADMINISTRATION AND COLLECTION OF TAX View Judgements
  34 Returns View Judgements
  35 Interest in case of failure to furnish returns or to pay tax declared on returns View Judgements
  36 Rate of interest View Judgements
  37 Assessment of tax View Judgements
  38 Period of limitation for assessment View Judgements
  39 Power of reassessment in certain cases View Judgements
  40 Payment and recovery of tax, penalties and interest View Judgements
  41 Directors' liabilities View Judgements
  42 Recovery of tax, penalty, or any other amount, from certain other persons View Judgements
  43 Tax payable on transfer of business, assessment of legal representatives, etc View Judgements
  44 Payment and disbursement of amounts wrongly collected by dealer as tax View Judgements
  45 Tax to be first charge on property View Judgements
  46 Period of limitation for recovery of tax View Judgements
  47 Payment of interest on refunds View Judgements
  48 Power to withhold refund in certain cases View Judgements
  49 Production and inspection of documents and powers of entry, search and seizure View Judgements
  50 Establishment of check posts and inspection of goods in movement View Judgements
  51 Transit of goods by road through the State and issue of transit pass View Judgements
  52 Power to purchase in case of under-valuation of goods View Judgements
  53 Liability to obtain registration and to furnish information by certain agents View Judgements
  54 Special evidential requirements relating to banks View Judgements
  title CHAPTER VI:AUTHORITIES AND APPELLATE TRIBUNAL View Judgements
  55 Appointment of Commissioner, Additional Commissioner, Joint Commissioner of Commercial Taxes, Deputy Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, a State Representative and Commercial Tax Officer View Judgements
  56 Instructions to subordinate authorities View Judgements
  57 Jurisdiction of officers View Judgements
  58 Change of incumbent of an office View Judgements
  title CHAPTER VII:APPEALS View Judgements
  59 Appeals View Judgements
  60 Appeal to the Appellate Tribunal View Judgements
  61 Revisional powers of Additional Commissioner and Commissioner View Judgements
  62 Revision by High Court in certain cases View Judgements
  63 Appeal to High Court View Judgements
  64 Objections to Jurisdiction View Judgements
  65 Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges View Judgements
  66 Rectification of mistakes View Judgements
  67 Burden of proof View Judgements
  title CHAPTER VIII:OFFENCES AND PENALTIES View Judgements
  68 Penalties relating to registration View Judgements
  69 Penalties relating to returns View Judgements
  70 Penalties in relation to unauthorised collection of tax View Judgements
  71 Penalties relating to the proper keeping of records View Judgements
  72 Penalties relating to production of records and furnishing of information View Judgements
  73 Penalties relating to tax invoices, credit notes and debit notes View Judgements
  74 Penalties relating to seals View Judgements
  75 Offences against taxation officers View Judgements
  76 Fraudulent evasion of tax View Judgements
  77 Cognizance of offences View Judgements
  78 Disclosure of information View Judgements
  79 Compounding offences View Judgements
  80 Validity of assessments not to be questioned in prosecution View Judgements
  81 Bar to certain proceedings View Judgements
  82 Limitation period for certain suits and prosecutions View Judgements
  83 Court not to set aside or modify assessments except as provided under this Act View Judgements
  84 Appearance before any Authority in proceedings View Judgements
  85 Power to summon persons to give evidence View Judgements
  86 Power to make Rules View Judgements
  87 Laying of rules and notifications before the State Legislature View Judgements
  88 Power to remove difficulties View Judgements
  SCHEDULE I
  SCHEDULE II
  SCHEDULE III



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