| 10 Incidence and levy of tax |
| 11 Incidence of tax on purchase of raw jute |
| 12 Contingent liability to pay tax on purchase |
| 13 Omitted |
| 14 Liability to pay tax on transfer of property in goods involved in the execution of work contract |
| 15 Liability of a casual dealer to pay tax |
| 16 Levy of tax on sales |
| 17 Levy of tax on turnover of purchases |
| 18 Levy of tax on contractual transfer price |
| 19 Power of the State Government to fix rates of tax on sale of goods specified in Shedule ‘D’ |
| 20 Power of the State Government to amend Schedules |
| 21 Tax-free sale of goods |
| 22 Input tax credit or input tax rebate by a registered dealer |
| 22A. Penalty for false claim of input tax credit or input tax rebate |
| 22B. Penalty for issue of tax invoice without sale or without delivery of goods |