The Sales Tax Act, 1990

Amendments from Federal Budget 2003-2004 has been reflected through changed color.

Chapter	Title & Sections
Chapter I	PRELIMINARY 1. Short title, extent and commencement 2. Definitions
Chapter-II	SCOPE AND PAYMENT OF TAX 3. Scope of tax 3A. Turnover tax 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 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. Exempted
Chapter-III	REGISTRATION 14. Requirement of Registration 15. Application for Registration 16. Omitted 17. Certificate of Registration 18. Voluntary Registration 19. Compulsory Registration 20. Change in the particulars of Registration 21. De-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. Turnover tax return 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 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. General Penalties 34. Additional Tax 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. Prosecution and punishment for evasion of tax, etc 38. Authorized officers to have access to premises, stocks, accounts and records 39. Omitted 40. Searches how to be made 40A. Search without warrant 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 45-B. Appeals 46. Appeals to Appellate Tribunal 47. Appeal to the 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 50. Power to make rules 51. Bar of suits, prosecution and other legal proceedings 52. Appearance by authorized representative 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.

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