1. Short title and commencement
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2. Definitions
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3. Submission of returns and payment of tax
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4. Time for payment and method of payment
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5. Notice for payment of tax not paid according to return
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5A. Designated officer to ascertain payment of amount of tax
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6. Assessment of Tax
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7. Refunds
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8. Drawback set-off etc. of tax paid by an importer under the General Sales Tax Law in force in any other state or Union Territory
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9. Manner in which accounts shall be kept
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10. Preservation of books of accounts, registers etc
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11. Furnishing of information, inspection of books, accounts, documents, etc.
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12. Submission of appeals
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13. Summary Rejection
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14. Hearing
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15. Supply of copy of order to the appellant or applicant and to the concerned Assessing Authority
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16. Award of costs of Appellate Tribunal
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17. Fee
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18. Service of Orders and Notices
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