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15. Declaration of place of business by dealers. Section 2(1)(z)
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16. Submission of return and payment of tax. Section 14
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17. Form of declaration. Section 7(3)(a)
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18. Prescription of goods for certain purposes. Section 7(4)(a)
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19. Form of certificate by a purchasing Government department. Section 7(3)(b)
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20. Form of certificate by a selling VAT dealer. Section 8(3)
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21. Forms of declaration. Section 6
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22. Return of goods. Sections 6(1)(i), 6(2)
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23. Escalation in the price of goods. Section 2(1)(u)
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24. De-escalation in the price of the goods. Section 2(1)(u)
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25. Computation of taxable turnover. Section 6
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26. Acceptance of certificate or declaration by a taxing authority. Section 60
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27. Selection of cases for scrutiny and deemed assessment. Sections 15(1) and (2)
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28. Assessment and re-assessment. Sections 15, 16 and 17
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29. Registration, furnishing of security, payment of tax and assessment of casual trader. Section 25
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30. Examination of accounts of assessee. Section 24
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31. Imposition of penalty. Sections 7(5), 38, 39 and 40
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32. Rectification of clerical and arithmetical mistakes. Section 19
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