Laws-5206

3. Levy of tax 4. Liability to tax and rates thereof 5. Exemption of tax 6. Place of sale of goods 7. Time of sale of goods 8. Agents liable to pay tax 9. Collection of tax by registered dealers, Governments and statutory authorities 9-A. Deduction of tax at source (in case of works contract) 10. Output tax, input tax and net tax 11. Input tax restrictions 12. Deduction of input tax in respect of Capital goods 13. Pre-registration purchases 14. Special rebating scheme 15. Composition of tax 16. Special accounting scheme 17. Partial rebate 18. Deduction of tax at source in the case of canteens 19. Change in use or tax payment scheme after deduction of input tax 20. Deduction of input tax on exports and interstate sales, and to special economic zone units and developers etc. 21. Reimbursement of tax 9-B Deduction of tax at source (in case of purchases made by the Government Department and others)