September 16, 2024
-A A +A
A

Under the Act - Bombay Sales Tax Act

Sr No Section Subject
1 1 Short title, extent and commen
2 2 Definitions
3 3 Incidence and Levy of Tax
4 4 Liability of dealer registered under Act No. 74 of 1956 to pay tax.
5 5 Sales and purchases of certain goods free from all taxes
6 6 Taxes payable by a dealer
7 7 [Levy] of sales tax or general sales tax on Declared goods specified in Schedule B.
8 8 Single point levy of ] sales tax on goods specified in Schedule
9 8A Power to specify points of sale at which goods may be taxed
10 8A(1) Goods for last point Sales Tax w.e.f. 1-10-1995
11 8B Provisions of section 8A not to apply to declared goods
12 8C Deduction of resales during pendency of application by the dealer for grant of patent or registration of trade mark
13 8D deleted w.e.f. 14-1-2000
14 9 Incidence and Levy of Tax
15 10 Levy of resale tax on goods specified in Schedule C
16 10A Exclusion of certain purchases for purposes of deductions under 2[bst2] [section 7, 8 and 9].
17 11 Tax payable at reduced rate on certain sales
18 12 No deduction from turnover except on declarations
19 12(A) No deduction from turnover of certain sales except on a certificate
20 12A(1) Amendment of Section 12A
21 12B On and after specified dates certain prescribed forms to be obtained from prescribed authority
22 13 Purchase tax payable on certain purchases of goods
23 13A Levy of purchase tax in certain cases
24 13B Purchase tax payable on specified goods
25 14 Liability to purchase tax for contravention of terms of declaration
26 15 Liability to purchase tax on certain stocks of goods
27 15-1A Levy of surcharge
28 15-1A-Dep No prohibition against collection of Surcharge
29 15-1A-Dep(1) Inter-State sales of non-declared goods supported with C/D Form declarations
30 15A Rate of tax on packing materials
31 15A-1 1 Levy of additional tax in the case of dealer whose turnover exceeds Rs 10,00,000 a year
32 16 Commission agent liable to tax for sales on behalf of principal
33 17 Power to reduce rate of tax and to amend Schedules
34 18 Liability of firms
35 19 Special provision regarding liability to pay tax in certain cases
36 20 Sales Tax Authorities
37 21 Tribunal
38 2(1) Definitions
39 21A Settlement Commission
40 22 Registration
41 2(2) The Bombay Sales Tax Act, 1959
42 22A Fresh registration of dealers
43 22B Cancellation of certificate of registration for failure to file return
44 23 Licences deemed to be cancelled
45 2(3) Declared goods & Dealer
46 24 Authorisations
47 2(4) Explanation-Dealer
48 25 Recognitions deemed to be cancelled
49 2(5) Comments-Dealer
50 26 Permits
51 2(6) PREAMBLE
52 27 Commissioner may refuse Authorisation
53 2(7) Eligible Unit
54 28 Cancellation or suspension of Authorisation
55 2(8) Definitions
56 29 Non-transferability of Registration
57 2(9) Definitions
58 30 Information to be furnished regarding changes in business
59 31 Certificate of Registration , 1[bst1] [Authorisation], etc. to continue in certain circumstances
60 3(1) Incidence and Levy of Tax
61 32 Returns
62 33 Assessment of taxes
63 33A Special provisions for transitional accounting year
64 33B Special Provisions for assessment for period shorter than a year
65 33C Amalgamation of companies
66 33D Cancellation of Assessment
67 34 Applicability of all the provisions of this Act or earlier law to person liable to pay tax under section 19
68 35 Re-assessment of turnover escaping assessment under assessed,
69 35A Powers of Commissioner of assessment or re-assessment of taxes due prior to 1st May, 1960
70 36 Imposition of penalty in certain cases and bar to prosecution
71 36A Date from which penalty deemed to be payable under section 36(3) during certain period
72 37 Imposition of penalty for contravening certain Provisions
73 38 Payment of tax 1[bst1] [and deferred payment of tax, etc
74 38A Rounding off the tax, etc
75 38B Special powers of Sales Tax authorities for recovery of tax, as arrears of land revenue
76 38C Liability under this Act to be first charge
77 39 Special mode of recovery
78 39-IA Provisional attachment to protect revenue in certain cases
79 39-IA(1) Returns, Assessment, Payment, Penalty, Recovery and Refund of Tax
80 39A Continuation and validation of certain recovery proceedings
81 40 Lump sum payment of tax
82 40A Levy and collection of tax on lottery
83 41 Exemptions
84 41-A1 Refund of tax
85 41A Edible Oil Unit not to be eligible for exemption from payment of tax
86 41B Calculation of cumulative quantum of benefits under Package Scheme of Incentives
87 41BA Certificate of Entitlement
88 41BB Proportionate incentives to an Eligible Unit in certain contingencies
89 41C Cancellation of Certificate of Entitlement
90 41D Annual ceiling on benefits to be availed of under Package Scheme of Incentives
91 42 Draw-back, set-off, refund, etc
92 43 Refund of excess payment
93 43A Interest on amount of refund
94 43A(1) Departmental views on Amendments
95 44 Refund of tax on declared goods in the course of inter-State trade or commerce
96 44A Interest on delayed refunds
97 44B Power to withhold refund in certain cases
98 45 Remission of tax
99 45A Power not to recover tax not levied or short levied as a result of general practice
100 46 Prohibition against collection of tax in certain cases