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