Vat Actupdated - RS Goyal & Associates

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Table of contents
Section
Page
Chapter I - Preliminary
1 Short title, extent and commencement. 7
2 Definitions. 7
Chapter II - Taxing Authorities
3 Taxing authorities and other officers. 12
2 3-A Appellate Authority 2 13
4 Appellate Board 13
4-A. Orders of Appellate Board.
4-B. Procedure of Appellate Board
Chapter III – Incidence of tax
5 Incidence of tax. 14
6 Determination of liability to pay tax. 14
7 Joint and several liability of certain class of dealers.. 14
8 Liability of a dealer registered under Central Sales Tax Act, 15
1956 ( No. 74 of 1956) to pay tax.
Chapter IV - Levy of tax
9 Levy of tax. 15
20 9-A Levy of tax by weight, volume, measurement or unit on 15
certain goods
10 Levy of purchase tax. 15
20 10A. Levy of purchase tax on certain goods. 16
11 Composition of tax 16
3 /4 3 /4 11A Composition of tax by certain registered dealers 17
6 11B
6 Payment of lump sum in lieu of tax 17
12 Dealer not to pass incidence of tax to agriculturists and
17
horticulturists under certain circumstances.
13 Rate of tax on container or packing material. 17
14 Rebate of input tax 18
15 Burden of proof. 21
16 Tax free goods. 21
3 /4 3 /4 16 A Savings 21
Chapter V- Registration of dealers
17 Registration of dealers 22
Chapter VI- Returns, Assessment,
Payment and Recovery of Tax
18 Returns 25
19 Tax Audit 27
20 Assessment of tax 27
2 20-A Self assessment 2 29
21 Assessment / reassessment of tax in certain circumstances. 30
22 Exclusion of time in assessment proceedings. 31
23 Appearance before taxing authorities. 31
24 Payment and recovery of tax, interest, penalty and other dues. 32
24-A Commercial tax Settlement Authority.
24-B Application for settlement of cases.
24-C Procedure on receipt of an application
25 Payment of tax in advance of assessment on failure to furnish 35
returns.
26 Deduction and payment of tax in certain cases. 36
10 26 A Deduction of tax at source in respect of certain goods. 10 38