| 15. Declaration of place of business by dealers. section 2(1)(z) |
| 16. Submission of return and payment of tax. section 14 |
| 17. Form of declaration. section 7(3)(a) |
| 18. Prescription of goods for certain purposes. section 7(4)(a) |
| 19. Form of certificate by a purchasing Government department. section 7(3)(b) |
| 20. Form of certificate by a selling VAT dealer. section 8(3) |
| 21. Forms of declaration. section 6 |
| 22. Return of goods. section 6(1)(i), 6(2) |
| 23. Escalation in the price of goods. section 2(1)(u) |
| 24. De-escalation in the price of the goods. section 2(1)(u) |
| 25. Computation of taxable turnover. section 6 |
| 26. Acceptance of certificate or declaration by a taxing authority. section 60 |
| 27. Selection of cases for scrutiny and deemed assessment. section 15(1) and (2) |
| 28. Assessment and re-assessment sections 15, 16 and 17 |
| 29.Registration, furnishing of security, payment of tax and assessment of casual trader. Section 25 |
| 30. Examination of accounts of assessee. section 24 |
| 31. Imposition of penalty. sections 7(5), 38, 39 and 40 |
| 32. Rectification of clerical and arithmetical mistakes. section 19 |