Statute Search
| Read | Name | Section | Definition | Cases |
| Read | Sales Tax Act 1951 | 1 | Short title, extent and commencement | Cases |
| Read | Sales Tax Act 1951 | 2 | Definitions | Cases |
| Read | Sales Tax Act 1951 | 3 | Scope of tax | Cases |
| Read | Sales Tax Act 1951 | 4 | Zero rating | Cases |
| Read | Sales Tax Act 1951 | 5 | Tax Authorities | Cases |
| Read | Sales Tax Act 1951 | 6 | Determination of value for tax in certain circumstances | Cases |
| Read | Sales Tax Act 1951 | 7 | Determination of tax liability | Cases |
| Read | Sales Tax Act 1951 | 8 | Manufacturer's licences | Cases |
| Read | Sales Tax Act 1951 | 9 | Wholesaler's licences | Cases |
| Read | Sales Tax Act 1951 | 10 | Excess amount to be carried forward | Cases |
| Read | Sales Tax Act 1951 | 11 | Power of determine fair price | Cases |
| Read | Sales Tax Act 1951 | 12 | Payment of tax | Cases |
| Read | Sales Tax Act 1951 | 13 | Exemption | Cases |
| Read | Sales Tax Act 1951 | 14 | Appeal to appellate Assistant Commissioner | Cases |
| Read | Sales Tax Act 1951 | 15 | Appeal to appellate tribunal | Cases |
| Read | Sales Tax Act 1951 | 16 | Revision | Cases |
| Read | Sales Tax Act 1951 | 17 | Certificate of registration | Cases |
| Read | Sales Tax Act 1951 | 18 | Voluntary registration | Cases |
| Read | Sales Tax Act 1951 | 19 | Records and books to be kept | Cases |
| Read | Sales Tax Act 1951 | 20 | Invoice on sales to wholesaler not licensed | Cases |
| Read | Sales Tax Act 1951 | 21 | Invoice on sales by wholesaler not licensed | Cases |
| Read | Sales Tax Act 1951 | 22 | Entry into premises and seizure of record, etc. | Cases |
| Read | Sales Tax Act 1951 | 23 | Penalties | Cases |
| Read | Sales Tax Act 1951 | 24 | Offences | Cases |
| Read | Sales Tax Act 1951 | 25 | Prosecution for filing false return | Cases |
| Read | Sales Tax Act 1951 | 26 | Composition | Cases |
| Read | Sales Tax Act 1951 | 27 | Special return | Cases |
| Read | Sales Tax Act 1951 | 28 | Final return | Cases |
| Read | Sales Tax Act 1951 | 29 | Tax not paid on importation or exportation | Cases |
| Read | Sales Tax Act 1951 | 30 | Rectification of mistake | Cases |
| Read | Sales Tax Act 1951 | 31 | Transfer of ownership | Cases |
| Read | Sales Tax Act 1951 | 32 | Appearance by authorised representative | Cases |
| Read | Sales Tax Act 1951 | 33 | Assessment not to be questioned in criminal Courts | Cases |
| Read | Sales Tax Act 1951 | 34 | Bar of suits | Cases |
| Read | Sales Tax Act 1951 | 35 | Duty-paid value of not to be questioned | Cases |
| Read | Sales Tax Act 1951 | 36 | Limitation for certain suits and prosecutions | Cases |
| Read | Sales Tax Act 1951 | 37 | Tax to be calculated to the nearest rupee | Cases |
| Read | Sales Tax Act 1951 | 38 | Records to be kept confidential | Cases |
| Read | Sales Tax Act 1951 | 39 | Power to make rules | Cases |
| Read | Sales Tax Act 1951 | 40 | Transitional provisions | Cases |
| Read | Sales Tax Act 1951 | 3-A | Regulatory tax | Cases |
| Read | Sales Tax Act 1951 | 12-A | Additional Sales Tax | Cases |
| Read | Sales Tax Act 1951 | 27-A | Power to set off amount of refunds against tax remaining payable | Cases |
| Read | Sales Tax Act 1951 | 27-B | Additional payment for delayed refunds | Cases |
| Read | Sales Tax Act 1951 | 28-A | Cases | |
| Read | Sales Tax Act 1951 | 30-A | Cases | |
| Read | Sales Tax Act 1951 | Preamble | Preamble | Cases |
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