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The Delhi Sales Tax Act, 1975

75 sections · 10 chapters · 3 schedules

- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
Schedule 1 THE FIRST SCHEDULE
Schedule 2 THE SECOND SCHEDULE.
Schedule 3 THE THIRD SCHEDULE

The Delhi Sales Tax Act, 1975

General1975Delhi Act

The Delhi Sales Tax Act, 1975

An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.

Administered by Department of Revenue· Ministry of Finance

10

Chapters

0

Parts

3

Schedules

75

Sections

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Chapter I— PRELIMINARY

Section 1
Section 2

Chapter II— INCIDENCE AND LEVY OF TAX

Section 3
Section 4
Section 5
Section 6
Section 7
Section 8

Chapter III— SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL

Section 9
Section 10
Section 11
Section 12
Section 13

Chapter IV— REGISTRATION, AMENDMENT AND CANCELLATION

Section 14
Section 15
Section 16
Section 17
Section 18
Section 19
Section 20

Chapter V— RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

Section 21
Section 22
Section 23
Section 24
Section 25
Section 26
Section 27
Section 28
Section 29
Section 30
Section 31

Chapter VI— LIABILITY IN SPECIAL CASES

Section 32
Section 33
Section 34
Section 35
Section 36
Section 37

Chapter VII— LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION

Section 38
Section 39
Section 40
Section 41
Section 42

Chapter VIII— APPEALS, REFERENCE AND REVISION

Section 43
Section 44
Section 45
Section 46
Section 47
Section 48
Section 49

Chapter IX— OFFENCES AND PENALTIES

Section 50
Section 51
Section 52
Section 53
Section 54
Section 55
Section 56
Section 57

Chapter X— MISCELLANEOUS

Section 58
Section 59
Section 60
Section 61
Section 62
Section 63
Section 64
Section 65
Section 66
Section 67
Section 68
Section 69
Section 70
Section 71
Section 72
Section 73
Section 74
Section 75