Sections under MVAT ACT-2002

Sr.No	Section Number	Section Name
1	1	Short title, extent & commencement
2	2	Definitions
3	3	Incidence of Tax
4	4	Taxes payable
5	5	Tax not leviable on certain goods
6	6	Levy of Sales Tax on the goods specified in schedules
7	7	Rate of Tax on packing material
8	8	Certain sales and purchases not to be liable to tax
9	9	Amendment of schedule
10	10	Sales Tax Authorities
11	11	Tribunal
12	12	Action against any authority for vexacious order or willful under Assessment etc.
13	13	Persons appointed under Section 10 and members of Tribunal to be public servants
14	14	Powers of Tribunal and Commissioner
15	15	Indemnity
16	16	Registration
17	17	Fresh Registration
18	18	Information to be furnished regarding changes in business
19	19	Dealer to declare the name of Manager of business and Permanent account number
20	20	Returns & Self-assessment
21	21	No notice for assessment in certain cases
22	22	Audit
23	23	Assessment
24	24	Rectification of mistakes
25	25	Review
26	26	Appeals
27	27	Appeal to High Court
28	28	Classification of turnover
29	29	Imposition of Penalty in certain instances
30	30	Interest payable by a dealer or person
31	31	Deduction of Tax at source
32	32	Payment of Tax, etc.
33	33	Special mode of recovery
34	34	Special powers of Sales Tax Authorities for recovery of Tax as arrears of land revenue
35	35	Provisional attachment to protect revenue in certain cases
36	36	Continuation & validation of certain recovery proceedings
37	37	Liability under this Act to be the first charge
38	38	Transfer to defraud revenue void
39	39	Rounding off the tax etc.
40	40	Adjustment of any payment
41	41	Exemption and Refund
42	42	Composition of Tax
43	43	Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this act
44	44	Special Provision regarding liability to pay Tax in certain cases
45	45	Certain agents liable to Tax for sales on behalf of Principal
46	46	Liability of Firms and Partners
47	47	Amalgamation or Demerger of Companies
48	48	Set Off, Refund etc.
49	49	Refund of tax on declared goods sold in the course of inter-State trade or commerce
50	50	Refund of excess payment
51	51	Grant of refunds
52	52	Interest on amount of Refund
53	53	Interest on delayed Refund
54	54	Power to withhold Refund in certain cases
55	55	Advance Ruling
56	56	Determination of disputed questions
57	57	Arrangement to defeat the intention and application of the Act to be void
58	58	Special provisions for statutory orders pertaining to a period shorter or longer than a year
59	59	Power to transfer proceedings
60	60	Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
61	61	Accounts to be a audited in certain cases
62	62	Assessment proceedings etc. not to be invalid on certain grounds
63	63	Accounts
64	64	Production and inspection of accounts and documents and search of premises
65	65	Cross-checking of transactions
66	66	Survey
67	67	Establishment of Check Post and barriers
68	68	Transit of goods by road through the State and issue of transit pass
69	69	Automation
70	70	Power to collect statistics
71	71	Disclosure of information by a public servant
72	72	Disclosure 0f information required under section 70 and failure to furnish information or return under that section
73	73	Publication & disclosure of information respecting dealers & other persons in public interest
74	74	Offences and penalties
75	75	Offences by companies
76	76	Cognizance of offences
77	77	Investigation of offences
78	78	Compounding of offences
79	79	Fees on appeal and certain other applications
80	80	Application of Sections 4 & 12 of Limitation Act
81	81	Extension of period of limitation in certain cases
82	82	Appearance before any authority in proceedings
83	83	Power to make rules
84	84	Declaration of stock of goods held on the appointed day
85	85	Bar to certain proceedings
86	86	Tax invoice and Memorandum of sales or purchases
87	87	On and after specified dates certain prescribed forms to the obtained from prescribed authority
88	88	Definitions under Chapter XIV
89	89	Grant of certificate of Entitlement
90	90	Cancellation of certificate of Entitlement
91	91	Change in the nature of incentives
92	92	Annual ceiling on benefits to be availed of under Package scheme of incentives
93	93	Proportionate Incentives to an eligible unit in certain contingencies
94	93A	Application of provisions of section 93 to certain Eligible Units
95	94	Deemed payment
96	95	Repeals
97	96	Savings
98	97	Construction of references in any repealed law to officers, Authorities,etc.
99	98	Removal of difficulties
100	1to98	Complete Act
101	6A	PURCHASE TAX PAYABLE ON PURCHASES OF COTTON
102	6B	PURCHASE TAX PAYABLE ON PURCHASES OF OIL SEEDS
103	31A	COLLECTION AND PAYMENT TOWARDS TAX
104	32A	Payment of tax or interest in certain cases.
105	26A	Regulating filing of appeal by the Commissioner.