1. Short title, extent and commencement.
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2. Definitions.
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3. Levy of tax
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4. Registration
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5. Levy of tax on motor vehicles
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6. Computation and payment of tax
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7. Exemption of tax in certain circumstances
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8. Deductions from grass turnover
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9. Returns and assesement
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10. Burden of proof and penalty for furnishing false evidence
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11. Security Deposit
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12. Payment and recovery of tax
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13. Power to withhold refund in certain cases
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14th Section
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15. Authorities and administration of tax
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16. Maintenance of accounts by importers, issue of sale bills or cash memorandum
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17. Power to order production of accounts, entry, inspection and seizure
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18. Checking of goods in transit
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19. Forwarding agency, etc. to submit returns
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20. Submission of certain records by owners of goods carrier
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21. Collection of tax by registered importer
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22. Offences and penalties
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23. Investigation of offences
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24. Refund
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25. Utilization of the proceeds of the levy
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27. Protection of action taken in good faith
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28. Rounding off of tax
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29. Power to amend Schedule
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30. Power to make rules
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31. Laying of rules and notifications before the State Legislature
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32. Power to remove difficulties
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33. Validation
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34. Repeal and saving
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