Chapter IV Declaration of Head Office by Dealers, Submission of Returns, Assessment and Reassessment of Tax and Imposition of Penalty

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