Rule 1 Short title
Rule 2 Definitions
Rule 3 Sales Tax authority
Rule 3A Functions and duties of the Deputy Commissioner
Rule 4 Deduction of turnover of sale/purchase ...
Rule 4A Refund of sales tax in respect of goods purchased and returned
Rule 5 Grant of exemption on hand spinning
Rule 5A Grant of exemption certificate ...
Rule 6 Application for registration
Rule 6A Registration of dealers under special circumstances
Rule 7 Grant of registration certificate
Rule 7A Payment of security
Rule 7B Application of security for satisfaction of tax, etc.
Rule 8 Omitted
Rule 9 Assignment of registration numbers and marks
Rule 11 Duplicate copy of  certificate ...
Rule 11A Renewal of registration certificate
Rule 13 False statement of declaration ...
Rule 14 Amendment or cancellation of registration certificate
Rule 15 Cancellation of registration ...
Rule 16 Cancellation of registration ...
Rule 16A Cancellation of registration ...
Rule 16B Cancellation of registration ...
Rule 17 Publication of cancellation of registration of dealers
Rule 19 Publication of list registered dealers
Rule 20 Returns
Rule 20A Annual Return
Rule 21 Penalty for non-submission of return
Rule 22 Calling for returns from unregistered dealers
Rule 23 Calling for return ...
Rule 24 Returns to be signed by dealer
Rule 25 Exemption from submitting returns
Rule 26 Submission of consolidated return
Rule 26A Maintenance of account of ...
Rule 26B Deposit of penalty ...
Rule 27 Evidence in support of deduction claimed
Rule 28 Assessment of tax
Rule 28A Assessment of a dealer furnishing annual return
Rule 28B Provisional Assessment of casual dealers
Rule 28C Final assessment of casual dealer
Rule 29 Deputation of Inspector to hear objection
Rule 30 Submission of report by Inspector
Rule 31 Order of Assessment
Rule 32 Notice of Demand
Rule 32A Notice for special mode of recovery
Rule 33 Recovery of tax from a defaulting dealer
Rule 35 Assessment case record
Rule 36 Payment of tax to be made before furnishing return
Rule 37 Method of payment of tax, penalty and interest
Rule 37A Deposit of the amount of tax deducted from the bills or invoices of the works-constructors in the Government Treasury
Rule 37AA Deposit of amount of tax deducted from bills or invoices of Small Scale Industries in Government Treasury
Rule 37B Grant of certificate by the deducting authority to the works-contractor
Rule 37C Grant of certificate by the deducting authority to the small scale industry
Rule 37D Grant of certificate of no deduction/deduction of tax at source...
Rule 38 Chalan or postal money order ...
Rule 39 Application for refund
Rule 40 Order Sanctioning refund
Rule 41 Payment in cash-Refund Payment Order
Rule 41A Refund payment order-validity
Rule 42 Payment by Adjustment-...
Rule 42A Refund of tax in certain cases
Rule 42B Refund of the amount paid as security
Rule 45 Notice of Inspection
Rule 46 Retention of books, registers or documents seized
Rule 47 Appeal
Rule 48 Submission of appeal petition
Rule 49 Summary rejection of appeal
Rule 50 Hearing of appeal
Rule 50A Procedure in case of death of ... appellants ...
Rule 50B No abatement by reason of death after hearing
Rule 51 Notice to person likely to be adversely affected
Rule 52 Second appeal likely to be adversely affected
Rule 52A Application for reference under sub-section (1) of section 24
Rule 53 Presentation of appeals and applications
Rule 54 Registration of appeal and application
Rule 55 Maintenance of registers
Rule 56 Admission
Rule 57 Filing memorandum of cross-objections
Rule 58 Notice of hearing
Rule 59 Procedure at the hearing
Rule 60 Hearing in the absence of parties
Rule 61 Fresh evidence and witness
Rule 62 Adjournment
Rule 63 Procedure in case of death of one of several applellants of sole appellant or applicant
Rule 64 Procedure in case of death of ...
Rule 65 No abatement by reason of death after hearing
Rule 66 Determination of legal representative
Rule 67 Procedure in case of assignment
Rule 68 Procedure in case of insolvency
Rule 69 Abatement or dismissal for failure of legal representative, etc. ...
Rule 70 Passing of order
Rule 71 Certain matters to be specified in the order
Rule 72 Statement for case for High Court
Rule 73 Supply of copies of order
Rule 74 Return of exhibits
Rule 75 Copies of documents on payment of fees
Rule 76 Forms of notices
Rule 77 Service of notice on Government
Rule 78 Officers of the Tribunal.
Rule 79 Application to Commissioner for revision
Rule 80 Revision by the Commissioner Suo Motu
Rule 81 ... payment of extra demand or grant of refund ...
Rule 82 Order on appeal or revision ...
Rule 82A Order of assessment, appeal or revision...
Rule 83 Rectification of mistakes.
Rule 84 Service of notice and requisitions
Rule 85 Fees
Rule 86 No fee payable in certain cases
Rule 87 Grant of copy of order passed by a STA
Rule 88 Payment of fees
Rule 89 Payment of composition money
Rule 90A Lump sum payment of tax
Rule 91 Supply of statistics by the Tribunal
Rule 91A Submission of returns by banks ...
Rule 92 Penalty
Rule 92C Liability on cancellation under section 4(3)
Rule 93A Taxing motor vehicles at ...
Rule 93B Taxing of mineral and aerated water sold in bottles ...
Rule 93C Taxing of chemical fertilisers ...
Rule 93D Taxing of rice and broken rice ...
Rule 93F Taxing of Patrol, High Speed Diesel, Light Diesel Oil, Powerline and Aviation Spirit ...
Rule 93G Taxing of Drug
Rule 93H Taxing of Refrigerators etc.
Rule 93I Taxing -  Lubricants, Pesticides etc.
Rule 93J Taxing -  wheat, atta etc.
Rule 93K Taxing ... Aluminum Furniture, Air-circulators etc.
Rule 93L Taxing of Gold and Silver ornaments ...
Rule 94 Check-post
Rule 94A Inspection of goods while in transit
Rule 94B Restriction on movement of goods
Rule 94C Declaration of goods - Transit pass-requirements
Rule 94D Records to be maintained
Rule 95 Disposal of goods confiscated by STA
Rule 96 Enrolment of Tax Practitioner
Rule 97 Procedure to be followed while sending certificate
Rule 98 Intimation by the Tax Recovery Officer
Rule 99 Intimation by the Sales Tax Officer
Rule 100 Attachment subject to encumbrance
Rule 101 Proclamation of Sale
Rule 102 Reserve Price
Rule 103 Custody after attachment
Rule 104 Removal & custody of property in other cases
Rule 105 Return of property
Rule 106 Sale of property in case of default
Rule 107 Custody by the defaulter
Rule 108. Procedure in cases of attachment of live-stock
Rule 109 Expenses of custody and maintenance
Rule 110 Delivery of movable property, debts and shares
Rule 111 Transfer of negotiable instrument and shares
Rule 112 Vesting order in case of other property
Rule 113 Delivery of immovable property in occupancy
Rule 114 Delivery of immovable property occupancy of tenant
Rule 115 Resistance or obstruction for possession of immovable property
Rule 116 Resistance or obstruction by defaulter
Rule 117 Resistance or obstruction by bona fide claimant
Rule 118 Dispossession by purchaser
Rule 119 Bonafide claimant to be resorted to possession
Rule 120 Rules not applicable to transfer pendentelite
Rule 121 Right to file suit
Rule 122 Arrest and detention
Rule 123 Subsistence allowance
Rule 124 Process fees
Rule 125 Levy and scale of Poundage fees

<< Back