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Punjab_Value_Added_Tax_Rules

Section / Rule Number Content


6 Liability to tax on inter-State sales CST
6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale CST
7 Registration of dealers CST
8 Rates of tax on sales in the course of inter-State trade or commerce CST
8A Determination of turnover CST
9 Levy and collection of tax and penalties CST
9A Collection of tax to be only by registered dealers CST
9B Rounding off of tax, etc.CST
10 Penalties CST
10A Imposition of penalty in lieu of prosecution CST
11 Cognizance of offences CST
12 Indemnity CST
13 Power to make rules CST


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