^THE SALES TAX ACT, 1990

[ACT NO III OF 1951 AS AMENDED BY FINANCE ACT VII OF 1990]

CHAPTER	SECTION AND TITLE
Chapter I		PRELIMINARY
	1.	Short title, extent and commencement
	2.	Definitions
Chapter-II		SCOPE AND PAYMENT OF TAX
	3.	Scope of tax
	3A.	Omitted
	3AA.	Retail tax
	3AAA.	Omitted
	3B.	Collection of excess tax, etc
	4.	Zero rating
	5.	Change in the rate of tax
	6.	Time and manner of payment
	7.	Determination of tax liability
	7A.	Levy and collection of tax on specified goods on value addition
	8.	Tax credit not allowed
	8A.	Joint and several liability of registered persons in supply chain where tax unpaid.
	8B.	Adjustable Input Tax
	9.	Debit and credit note
	10.	Excess amount to be carried forward or refunded
	11.	Assessment of tax
	11A.	Short-paid amounts recoverable without notice.
	12.	Omitted
	13.	Exemption
Chapter-III		REGISTRATION
	14.	Registration
	15.	Omitted
	16.	Omitted
	17.	Omitted
	18.	Omitted
	19.	Omitted
	20.	Omitted
	21.	De-registration, blacklisting and suspension of registration
Chapter-IV		BOOK KEEPING AND INVOICING REQUIREMENTS
	22.	Records
	23.	Tax Invoices
	24.	Retention of record and documents for five years
	25.	Access to record, documents, etc
	25A.	Drawing of Samples
Chapter-V		RETURNS
	26.	Monthly Return
	26A.	Omitted
	26AA.	Retail Tax Return
	27.	Special Return
	28.	Final Return
	29.	Return deemed to have been made
Chapter-VI		APPOINTMENT OF OFFICER OF SALES TAX & THEIR POWERS
	30.	Appointment of Officers
	30A.	Directorate General, (Intelligence and Investigation) Customs and Excise
	30B.	Directorate General of Inspection and Internal Audit
	30C.	Directorate General of Training and Research
	30D.	Directorate General of Valuation and Post Clearance Audit
	30DD	Directorate of Post Clearance Audit
	30E.	Powers and Functions of Directorate, etc
	31.	Powers
	32.	Delegation of powers
	32A.	Special Audit by Chartered Accountants or Cost Accountants
	32AA.	Audit of Retailer
Chapter-VII		OFFENCES AND PENALTIES
	33.	Offences and penalties
	34.	Default surcharge
	34A.	Exemption from penalty and additional tax
	35.	Omitted
	35A.	Omitted
	36.	Recovery of tax not levied or short-levied or erroneously refunded
	37.	Power to summon persons to give evidence and produce documents in inquiries under the Act
	37A.	Power to arrest and prosecute
	37B.	Procedure to be followed on arrest of a person
	37C.	Omitted
	38.	Authorized officers to have access to premises, stocks, accounts and records
	38A.	Power to call for information
	38B.	Obligation to produce documents and provide information
	39.	Omitted
	40.	Searches under warrant
	40A.	Omitted
	40B.	Posting of Sales Tax Officer.
	41.	Omitted
	42.	Omitted
Chapter-VIII		APPEALS
	43.	Omitted
	44.	Omitted
	45.	Power of Adjudication
	45A.	Powers of the Board and Collector to call for records
	45B.	Appeals
	46.	Appeals to Appellate Tribunal
	47.	Reference to High Court
	47A.	Alternate dispute resolution
Chapter-IX		RECOVERY OF ARREARS
	48.	Recovery of arrears of tax
Chapter-X		MISCELLANEOUS
	49.	Sale of taxable activity or transfer of ownership
	49A.	Liquidators
	50.	Power to make rules
	50A.	Computerized system
	51.	Bar of suits, prosecution and other legal proceedings
	52.	Appearance by authorized representative
	52A.	e-intermediaries to be appointed
	53.	Estate of deceased person
	54.	Estate in bankruptcy
	55.	Removal of difficulties
	56.	Service of order, decisions, etc
	57.	Correction of clerical errors, etc
	58.	Liability for payment of tax in the case of private companies
	59.	Tax paid on stocks acquired before registration
	60.	Powers to deliver certain goods without payment of tax
	61.	Repayment of tax in certain cases
	62.	Drawback allowable on re-export
	63.	Drawback on goods taken into use between importation and re-exportation
	64.	Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory
	65.	Exemption of tax not levied or short levied as a result of general practice
	66.	Refund to be claimed within one year
	67.	Delayed refund
	68.	Liability of the registered person for the acts of his agent
	69.	Issuance of certificate & duplicate of Sales Tax documents
	70.	Computation of limitation period
	71.	Special procedure
	72.	Officers of sales tax to follow Board's orders, etc
	73.	Certain transaction not admissible
	74.	Condonation of Time-limit
	75.	Application of the provisions of Act IV of 1969 of Sales Tax.

SCHEDULES
THE FIRST SCHEDULE	(Omitted)
THE SECOND SCHEDULE	(Omitted)
THE THIRD SCHEDULE	Items Subject to Sales Tax on Retail Prices Basis
THE FOURTH SCHEDULE	(Omitted)
THE FIFTH SCHEDULE	Zero-rated Supplies
THE SIXTH SCHEDULE	Exemptions
THE SEVENTH SCHEDULE	(Omitted)