| 3 Incidence and levy of tax |
| 4 No tax payable in case of inter-State trade etc |
| 5 Burden of proof |
| 6 Determination of taxable turnover |
| 7 Rates of tax on sale or purchase of goods in the State |
| 8 Determination of input tax |
| 9 Payment of lump sum in lieu of tax |
| 10 Rounding off tax |