| 1 |
Short title, extent and commencement. | Read |
| 2 |
Definitions. | Read |
| 3 |
Incidence of tax. | Read |
| 4 |
Rate of tax. | Read |
| 5 |
Power of Administrator to prescribe points at which goods may be taxed. | Read |
| 6 |
Burden of proof. | Read |
| 7 |
Tax-free goods. | Read |
| 8 |
Certain sales and purchases not liable to tax. | Read |
| 9 |
Sales tax authorities. | Read |
| 10 |
Delegation of Commissioner’s powers. | Read |
| 11 |
Power to transfer proceedings. | Read |
| 12 |
Disputes regarding territorial jurisdiction. | Read |
| 13 |
Appellate Tribunal. | Read |
| 14 |
Registration. | Read |
| 15 |
Voluntary registration. | Read |
| 16 |
Provisional registration. | Read |
| 17 |
Special registration. | Read |
| 18 |
Security from certain class of dealers. | Read |
| 19 |
Amendment of certificate of registration. | Read |
| 20 |
Cancellation of certificate of registration. | Read |
| 21 |
Periodical payment of tax and filing of returns. | Read |
| 22 |
Collection of tax only by registered dealers. | Read |
| 23 |
Assessment. | Read |
| 24 |
Turnover escaping assessment. | Read |
| 25 |
Payment and recovery of tax. | Read |
| 26 |
Continuation of certain recovery proceedings. | Read |
| 27 |
Interest. | Read |
| 28 |
Special model of recovery. | Read |
| 29 |
Lump sum payment of tax. | Read |
| 30 |
Refund. | Read |
| 31 |
Set-off. | Read |
| 32 |
Liability in case of transfer of business. | Read |
| 33 |
Liability in case of company in liquidation. | Read |
| 34 |
Liability of partners of firm to pay tax. | Read |
| 35 |
Liability of guardians, trustees, etc. | Read |
| 36 |
Liability of Court of Wards, etc. | Read |
| 37 |
Liability in other cases. | Read |
| 38 |
Accounts. | Read |
| 39 |
Memoranda of sales. | Read |
| 40 |
Information to be furnished regarding change of business. | Read |
| 41 |
Production and inspection of accounts and documents and search of premises. | Read |
| 42 |
Power of Commissioner and other authorities to take evidence on oath, etc. | Read |
| 43 |
Appeals. | Read |
| 44 |
Non-appealable orders. | Read |
| 45 |
Statement of case to the High Court. | Read |
| 46 |
Revision of orders prejudicial to revenue. | Read |
| 47 |
Revision of other orders. | Read |
| 48 |
Rectification of mistakes. | Read |
| 49 |
Determination of disputed questions. | Read |
| 50 |
Offences. | Read |
| 51 |
Offences by companies. | Read |
| 52 |
Cognizance of offences. | Read |
| 53 |
Investigation of offences. | Read |
| 54 |
Composition of offences. | Read |
| 55 |
Imposition of Penalty. | Read |
| 56 |
Penalty for concealment of sales or furnishing inaccurate particulars or making false representations. | Read |
| 57 |
Penalty for contravening provisions regarding collection of tax by dealers. | Read |
| 58 |
Service of notice when family is disrupted or firm is dissolved. | Read |
| 59 |
Service of notice in the case of discontinued business. | Read |
| 60 |
Appearance before any authority in proceedings. | Read |
| 61 |
Change of an incumbent of an office. | Read |
| 62 |
Extension of period of limitation in certain cases. | Read |
| 63 |
Returns, etc., to be confidential. | Read |
| 64 |
Setting up of check-posts and barriers. | Read |
| 65 |
Publication of names, etc., of dealers whose certificates of registration are cancelled. | Read |
| 66 |
Exemptions. | Read |
| 67 |
Bar of suits in civil courts. | Read |
| 68 |
Transfers during pendency of proceedings void. | Read |
| 69 |
Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences. | Read |
| 70 |
Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue. | Read |
| 71 |
Power to make rules. | Read |
| 72 |
Rules to be laid before Parliament. | Read |
| 73 |
Repeal and savings. | Read |
| 74 |
Removal of difficulties. | Read |
| 75 |
Transitional provisions. | Read |
