CHAPTER III

INTER-STATE SALES TAX

6. Liability to tax on inter-State sales CST

6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale CST

7. Registration of dealers CST

8. Rates of tax on sales in the course of inter-State trade or commerce CST

8A. Determination of turnover CST

9. Levy and collection of tax and penalties CST

9A. Collection of tax to be only by registered dealers CST

9B. Rounding off of tax, etc.CST

10. Penalties CST

10A. Imposition of penalty in lieu of prosecution CST

11. Cognizance of offences CST

12. Indemnity CST

13. Power to make rules CST