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Section / Rule Number Content


CHAPTER-I PRELIMINARY
CHAPTER-II APPELLATE TRIBUNAL AND APPOINTMENT OF OFFICERS
CHAPTER–III INCIDENCE, LEVY AND CALCULATION OF TAX
CHAPTER–IV REGISTRATION
CHAPTER-V PROCEDURE AND ADMINISTRATION OF TAX
CHAPTER-VI RECORDS AND INVESTIGATION POWERS
Chapter-VII Establishment of Check Posts
CHAPTER-VIII Offences and Penalties
CHAPTER-IX GENERAL PROVISIONS
CHAPTER-X REPEAL
SCHEDULE–I
SCHEDULE–II
SCHEDULE–III
SCHEDULE–IV
SCHEDULE–V
SCHEDULE–VI
SECTION NO.74. Assessment, etc. not to be questioned in prosecution