| 17. Tax payable by a dealer |
| 18. Input Tax Credit |
| 19. Input tax credit for stock on the date of commencement of this Act |
| 20. Payment of tax |
| 21. Filing of return |
| 22. Assessment on failure to deposit tax |
| 23. Self Assessment |
| 24. Assessment |
| 25. Assessment in case of avoidance or evasion of tax |
| 26. Escaped assessment |
| 27. Audit of the dealer |
| 28. Assessment in case of a casual trader |
| 29. Assessment in special cases |
| 30. Assessment of a dissolved firm |
| 31. Rounding–off of tax, interest and penalty |
| 32. Want of form not to affect proceedings |
| 33. Rectification of a mistake |
| 34. Reopening of ex–parte assessment |
| 35. Stay of proceeding |
| 36. Determination of disputed questions |
| 37. Transfer of cases |