| Section 4 Charge to tax | 
                                
                                    | Section 5 Act not to apply to sales or purchases outside the State, in the course of import or export, etc. | 
                                
                                    | Section 6 Tax on packing material | 
                                
                                    | Section 7 Exemptions | 
                                
                                    | Section 7A Exemption of Tax on sale of goods for certain purposes to an unit located in any Special Economic Zone | 
                                
                                    | Section 8 Zero-rated sales | 
                                
                                    | Section 9 Input tax credit for dealers for goods in Schedule VI | 
                                
                                    | Section 10 Turnover Tax | 
                                
                                    | Section 11 Calculation of Tax Payable | 
                                
                                    | Section 12 Vat Payable | 
                                
                                    | Section 13 Credit for input tax | 
                                
                                    | Section 14 Tax invoice | 
                                
                                    | Section 15 Power of State Government to grant refund of tax | 
                                
                                    | Section 16 Burden of proof |