Chapter III Incidence, Levy and Calculation of Tax

4. Charge to tax
14. Tax invoices
5. Act not to apply to sales or purchases outside the State, in the course of import or export, etc.
6. Tax on packing material
7. Exemptions
12. VAT payable
8. Zero-rated sales
9. Input tax credit for dealers for goods in Schedule VI
Section 4A Levy of Tax on the sales of HSD and furnance oil to ships
10. Turnover Tax
11. Calculation of Tax payable
15. Power of State Government to grant refund of tax
13. Credit for input tax
16. Burden of proof