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| SECTION-1 Short title and commencement | | SECTION-2 Definitions | | SECTION-3 Levy of Taxes on sales of goods | | SECTION-4 Levy of Tax on right to use any goods | | SECTION-5 Levy of tax on transfer of goods involved in works contract | | SECTION-6 Payment of tax at compounded rate by works contractor | | SECTION-6-A Payment of tax at compounded rate by brick manufacturers | | SECTION-7 Levy of taxes on food and drinks | | SECTION-8 Payment of tax at compounded rate by hotels, restaurants, sweet-stalls and bakeries | | SECTION-9 Levy of tax on bullion and jewellery | | SECTION-10 Tax on goods purchased by dealers registered under Central Sales Tax Act, 1956 (Central Act 74 of 1956) | | SECTION-11 Levy of tax on sugar-can | | SECTION-12 Levy of purchase tax | | SECTION-13 Deduction of tax at source in works contract | | SECTION- 13-A Tax deductor idetification number | | SECTION-14Reversal of tax credit | | SECTION-15 Exempted sale | | SECTION-16 Stage of levy of taxes in respect of imported and exported goods | | SECTION-17 Burden of proof | | SECTION-18 Zero-rating | | SECTION-19 Input tax credit | | SECTION-20 Assessment of tax | | SECTION-21Filing of returns | | SECTION-22 [ Deemed Assessment and ] procedure to be followed by the assessing authority | | SECTION-23 Procedure when Assessee claims identical question of law is pending before the High Court or Super Court. | | SECTION-24 Assessment of sales shown in accounts at low prices | | SECTION-25 Procedure to be followed in assessment of certain cases | | SECTION-26 Assessment of legal representatives | | SECTION-27 Assessment of escaped turnover and wrong availment of input tax credit | | SECTION-28 Assessment of turnover not disclosed under compounding provisions | | SECTION-29 Assessment in cases of price variation | | SECTION-30 Power of Government to notify exemption or reduction of tax | | SECTION-31Power of Government to notify remission | | SECTION-32 Power of Government to notify deferred payment of tax | | SECTION-33 Remission of tax deemed to be deferred payment of tax | | SECTION-34 Liability of tax of persons and observing restrictions and conditions notified under Section 30 or Section 31 | | SECTION-35 Liability of Firms | | SECTION-36 Liability to tax of partitioned Hindu family, dissolved Firm, etc. | | SECTION-37 Liability to tax private Company on winding up | | SECTION-38 Registration of Dealers | | SECTION-39 Procedure for registration | | SECTION-40 Collection of tax | | SECTION-41Forfeiture of tax collected | | SECTION-42 Payment and recovery of tax, penalty, etc. | | SECTION-43 Transfers to defraud revenue void | | SECTION-44 Recovery of penalty or intrest | | SECTION-45 Further mode of recovery | | SECTION-46 Recovery of tax where business of a dealer is transferred | | SECTION-47 Rounding off of turnover, tax, etc | | SECTION-48 Appointment of Commissioner of Commercial Taxes | | SECTION- 48-A Clarification and Advance Ruling | | SECTION-49 Special powers of 1 [Deputy] Commissioner under Revenue Recovery Act | | SECTION-50 Constitution of Appellate Tribunal | | SECTION-51 Appeal to Appellate 2 [Deputy] Commissioner | | SECTION-52 Appeal to Appellate 1[Joint] Commissioner | | SECTION-53 Special powers of 1 [Joint] Commissioner | | SECTION-54 Powers of revision of 1 [Joint] Commissioner | | SECTION-55 Special powers of 1 [Additional] Commissioner | | SECTION-56 Power to transfer appeals | | SECTION-57 Powers of revision by 1 [Additional] Commissioner (1) | | SECTION- 58 Appeal to Appellate Tribunal. | | SECTION-59 Appeal to the High Court | | SECTION-60 Revision by the High Court | | SECTION-61Petitions and appeals to the High Court to be heard by a Bench of not less than two judges | | SECTION- 62 Amendment of order of assessment etc | | SECTION- 63 Production of accounts | | SECTION-63A Accounts to be audited in certain cases | | SECTION-64 Maintenance of upto date, true and correct accounts and record by dealers | | SECTION-65 Powers to order production of accounts and powers of entry, inspection, etc | | SECTION-66 Powers to inspect goods delivered to a carrier or bailee | | SECTION-67 Establishment of check post or barrier and inspection of goods while in transit | | SECTION 67-A Production of advance Inward Way Bill | | SECTION-68 Possession and submission of certain records by owners, etc., of boat | | SECTION-69 Possession and submission of certain records by owners, etc., of goods vehicle | | SECTION-70 Issue of transit pass | | SECTION-71 Offences and penalties | | SECTION-72 Composition of offences | | SECTION-73 Cognizance of offences | | SECTION-74 Assessment, etc. not to be questioned in prosecution | | SECTION -75 Bar of certain proceedings | | SECTION-76 Limitations for certain suits and prosecutions | | SECTION-77 Bar of suits and proceedings to set aside or modify assessment except as provided in this Act | | SECTION-78 Appearance before any authority in proceedings | | SECTION -79 Publication of information in respect of the Assessees | | SECTION-79-A Automation | | SECTION-80 Power to make Rules. | | SECTION-81 Power to summon witnesses and production of documents | | SECTION-82 Power to get information | | SECTION-83 Power to remove difficulties | | SECTION- 84 Power to rectify any error apparent on the face of the record | | SECTION-85 Prohibition of disclosure of particulars produced before tax authorities | | SECTION- 86 Power to amend Schedules | | SECTION- 87 Construction of reference to Tamil Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act | | SECTION-87A Assessment of sales in certain cases | | SECTION-88 Repeal and savings |
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