| CHAPTER-I PRELIMINARY |
| CHAPTER-II APPELLATE TRIBUNAL AND APPOINTMENT OF OFFICERS |
| CHAPTER–III INCIDENCE, LEVY AND CALCULATION OF TAX |
| CHAPTER–IV REGISTRATION |
| CHAPTER-V PROCEDURE AND ADMINISTRATION OF TAX |
| CHAPTER-VI RECORDS AND INVESTIGATION POWERS |
| Chapter-VII Establishment of Check Posts |
| CHAPTER-VIII Offences and Penalties |
| CHAPTER-IX GENERAL PROVISIONS |
| CHAPTER-X REPEAL |
| SCHEDULE–I |
| SCHEDULE–II |
| SCHEDULE–III |
| SCHEDULE–IV |
| SCHEDULE–V |
| SCHEDULE–VI |
| SECTION NO.74. Assessment, etc. not to be questioned in prosecution |