| 22. Determination of taxable turnover |
| 22A. Option for annual assessment by the dealers |
| 23. Guidelines for determination of market price |
| 24. Notice for payment of demand |
| 25. Application for Stay of recovery of demand |
| 26. Grant of installments |
| 27. Refund |
| 28. Refund in case of export |
| 29. Refund to a person not registered under the Act |