| 1. Short title, extent and commencement. |
| 2. Definitions. |
| 8. Deductions from grass turnover |
| 9. Returns and assesement |
| 18. Checking of goods in transit |
| 3. Levy of tax |
| 4. Registration |
| 7. Exemption of tax in certain circumstances |
| 5. Levy of tax on motor vehicles |
| 6. Computation and payment of tax |
| 10. Burden of proof and penalty for furnishing false evidence |
| 11. Security Deposit |
| 12. Payment and recovery of tax |
| 13. Power to withhold refund in certain cases |
| 14th Section |
| 15. Authorities and administration of tax |
| 16. Maintenance of accounts by importers, issue of sale bills or cash memorandum |
| 17. Power to order production of accounts, entry, inspection and seizure |
| 19. Forwarding agency, etc. to submit returns |
| 20. Submission of certain records by owners of goods carrier |
| 21. Collection of tax by registered importer |
| 22. Offences and penalties |
| 23. Investigation of offences |
| 24. Refund |
| 25. Utilization of the proceeds of the levy |
| 27. Protection of action taken in good faith |
| 28. Rounding off of tax |
| 29. Power to amend Schedule |
| 31. Laying of rules and notifications before the State Legislature |
| 30. Power to make rules |
| 32. Power to remove difficulties |
| 33. Validation |
| 34. Repeal and saving |