| 1. |
Local
Area |
| 2. |
Entry
of Goods into Local Area |
| 3. |
Importer |
| 4. |
Purchase
Value |
| 5. |
Rate
of Entry Tax |
| 6. |
Scheduled
Goods |
| 7. |
Exemptions |
| 8. |
Records
to be maintained by Dealers |
| 9. |
Records
to be maintained by Non Dealers |
| 10. |
Returns
by Dealers Registered under the TNGST
Act |
| 11. |
Returns
by Non Dealers |
| 12. |
Applicability
of the provisions of the TNGST Act |
| 13. |
Assessment
of Dealers |
| 14. |
Assessment
of Non Dealers |
| 15. |
Interest
Payable by Dealers |
| 16. |
Interest
Payable by Department |
| 17. |
Penalty |
| 18. |
Composition
of Offences |
| 19. |
Appeals |
| 20. |
Revision |
| 21. |
Onus
of Proof |
| 22. |
Sale
in Local Area |
| 23. |
Use
or Consumption in the Local Area |
| 24. |
Export
Sale |
| 25. |
Job
Work / Works Contract |
| 26. |
Sales
Return from outside the State |
| 27. |
Purchase
Return of Entry Tax Suffered Goods |
| 28. |
Set
off of Entry Tax paid by Dealers |
| 29. |
Set
off of Entry Tax paid by Manufactures |
| 30. |
Imported
Goods - Leviability of Entry Tax |
| 31. |
Constitutional
Validity of the Levy of Entry Tax |
| 32. |
Accounting
for Entry Tax |