| 6 Liability to tax on inter-State sales CST |
| 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale CST |
| 7 Registration of dealers CST |
| 8 Rates of tax on sales in the course of inter-State trade or commerce CST |
| 8A Determination of turnover CST |
| 9 Levy and collection of tax and penalties CST |
| 9A Collection of tax to be only by registered dealers CST |
| 9B Rounding off of tax, etc.CST |
| 10 Penalties CST |
| 10A Imposition of penalty in lieu of prosecution CST |
| 11 Cognizance of offences CST |
| 12 Indemnity CST |
| 13 Power to make rules CST |