Act Info:
Preamble 1 - SPECIAL TAX ON ENTRY OF CERTAIN GOODS ACT, 2004
Chapter I Section 1 - Short title, extent and commencement
Section 2 - Definitions
Chapter II Section 3 - Levy and collection of tax
Section 4 - Reduction in tax liability
Section 5 - Power to exempt tax
Chapter III Section 6 - Tax authorities, returns, assessments, payments, recovery, etc.
Section 7 - Burden of proof
Section 8 - Protection of action in good faith
Section 9 - Courts not to set aside or modify assessment, except, as provided in this Act
Chapter IV Section 10 - Offences and penalties
Section 11 - Offences by companies
Section 12 - Cognizance of offences
Section 13 - Compounding of offences
Chapter V Section 14 - Power to remove difficulties
Section 15 - Power to make rules