| Section 3 Incidence of tax |
| Section 4 Certain sales and purchases not liable to tax |
| Section 5 Exemptions |
| Section 6 Taxes payable by a dealer |
| Section 7 Leavy of tax on turnover of sales and rates of tax |
| Section 7A “Power to assign HSN code to goods |
| Section 8 Adjustmen ts in tax |
| Section 9 Levy of purchase tax |
| Section 10 Rate of tax on packing materials |
| Section 11 Tax credit |
| Section 12 Tax credit for stock on 31st March, 2003 |
| Section 13 Net amount of Value Added Tax |
| Section 14 Option for payment of lumpsum tax in lieu of tax on sales |
| Section 14A Composition of tax on works contract |
| Section 15 Burden of proof |