CHAPTER – II INCIDENCE AND LEVY OF TAX

6 Incidence of tax
13 Input Tax Credit
7 Liability of person registered under the Central Sales Tax Act, 1956
8 Rate of Value Added Tax
9 Rate of Turn Over Tax
10 Rounding off of tax
11 Bar against collection of tax when not payable
16 Tax free goods
18 Refund of tax to certain categories
12 Liability of register Persons
8A Payment in lump-sum of Tax
14 Input tax credit in respect of stock held on the appointed day
15 Net tax payable by a taxable person
8B Levy of additional tax
13A Input tax credit for tax,paid under the punjab tax on entry of goods into local Act, 2000
17 Zero-rated sales