| Section 4 Charge to tax |
| Section 5 Act not to apply to sales or purchases outside the State, in the course of import or export, etc. |
| Section 6 Tax on packing material |
| Section 7 Exemptions |
| Section 7A Exemption of Tax on sale of goods for certain purposes to an unit located in any Special Economic Zone |
| Section 8 Zero-rated sales |
| Section 9 Input tax credit for dealers for goods in Schedule VI |
| Section 10 Turnover Tax |
| Section 11 Calculation of Tax Payable |
| Section 12 Vat Payable |
| Section 13 Credit for input tax |
| Section 14 Tax invoice |
| Section 15 Power of State Government to grant refund of tax |
| Section 16 Burden of proof |