Keyword(s):
Assessing Authority, Assessment, Audit Assessment, Business, Capital Goods,
Casual Dealer, Co-Operative Society, Declared Goods, Documents, Electronic
Hardware Technology Park Unit, Electronic Record, Exempted Goods, Export
Oriented Unit, Place of Busines

CHAPTER I
iJHl:l.l5[ls ,!dl4

  1. Shod lille, extent and conluliencernenl.
  2. Definitions.
    CHAPTER I1
    T.L\lSG At! I ~I~RITII~S .%Sl)I RIUtrSr\L
  3. Taxingauthorities.
  4. OrissaSalesTax Tribunal.
  5. Delegation of [he Commissioner’s powers and functions.
  6. Power to transferproceedings.
  7. Person appointedunder section3 andmembers of rhe Tribunal to bepublic scnlmts.
  8. Irldemnity
    CHAPTER I11
    THE IXCIUEKCE. LEVY ASD R,\TK OFIAS
    9.Chargeto tax and incidence.
  9. Liability.
    1 I. Levyoftaxonsale.
  10. Levy oftax on purchase.
  11. ,levyoft011containem and packingmaterial.
  12. Rates of VAT.
  13. Pointsof levyin respect ofcertain goods.
  14. Levy oftunlovertax.
  15. Sales of goods exempt from tax.
    1 8. Zero ratedsales.
  16. Nel lax payable.
    32, Adj\istmentorinput lax credit.
  17. Credit notes and debit notes.
    17CHAPTER,IV
    .
    nmlsrumusOF LWII ms,C~SCI~I ~,,tri<~~ ,WD .-L\f!.SI)~!EhT 01:
    Rl:ljIS~rR,\T!~l?m IIS-11 .4\ l
  18. Persons liablelo he resistered.
  19. Co~npulsoryregjsrrationofdcalcrs.
  20. Voluntary r-cgislnl- a 1011.
  21. Security.
  22. Peually I’or li~ilureto bc rcgislcrc(l. . ‘
  23. Liahiliry in case ofsranlofrcgislralionby 111is1akc.
  24. Suspension ofregistridlion cellificatc. I,
    3 1. Ca~icella~ioti ofccriificatcoi~-egistra~iotl. I
  25. Ama~dnicnrofccrlificatcofregistralio~l.:
    .. .
    CHAPTER V
    ,
  26. Periodical rctunls and paynenlof tax.
  27. DeiauIt ill liIingofrelum.
  28. TLY10bccoIlectc? byrcgisrereddealers.
    Ul-T\’lLY .\XI) It!. I1 l>l~t.!l 1 1’s
    I
  29. Roundinsoffofamount of lax orpe~~ilty.
  30. Roundingoffof tax or penalty Corcolculation ol-intcrcsi.
  31. Scrutinyofretun~s.
    CHAPTER V1
  32. Sclfassessment.
  33. Provisioal asscssmet.
    4 1 . Ide~llificationortax paycrs for tas audit.
  34. Audit assessmenl.
  35. T~lnlovei.escapingasscssmct~t.
    I
    . .
    ,\SSE.WJI n1,l-l :!XI) UI!COV~:NI’01; r.-\
  36. Assessment oidealcrwl~obeingliitblc to ]mytas idsto ~~egisler.
  37. Asscssment of a casual dealcr.
  38. Pcriod oflimiratiorl ivficrc proceeding for prosecutio~illas been initiated, no!to apply ill
    ccrlain cases.
  39. Assesstl~enlwhcre procccditlg for prosectit ionhis bee11ini~iatcd:
  40. Esclusion orlimeperiod for assrssnien!.
  41. PowcroTreassess~~icnl in ccrtai11cnscs.
  42. Paynw~l;uid recovcry oftas,inrerestand 1)cnaIry.
  43. Spccial mode of t-ccuvety.
  44. Uaauthorised and excess culleciion ol’tax: Ily dei~lcr.
  45. Consumer LVel fare Fund.
  46. Dcrluction or[an a1 so~irccfro111paynle~liro \vol,ksconllsctor.
  47. Tas to hc lirst char$ on properIy.

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