Laws-4601

4. Charge to tax 5. Act not to apply to sales or purchases outside the State, in the course of import or export, etc. 6. Tax on packing material 7. Exemptions 8. Zero-rated sales 9. Input tax credit for dealers for goods in Schedule VI 10. Turnover Tax 11. Calculation of Tax payable 12. VAT payable 13. Credit for input tax 14. Tax invoices 15. Power of State Government to grant refund of tax 16. Burden of proof Section 4A Levy of Tax on the sales of HSD and furnance oil to ships