1. Short title, extent and commencement

2. Definitions

CHAPTER 2 - FORMULATION OF PRINCIPLES FOR DETERMINING WHEN A SALE OR PURCHASE OF GOODS TAKES PLACE IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OR OUTSIDE A STATE OR IN THE COURSE OF IMPORT OR EXPORT

3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce

4. When is a sale or purchase of goods said to take place outside a State

5. When is a sale or purchase of goods said to take place in the course of import or export

CHAPTER 3- INTER-STATE SALES TAX

6. Liability to tax on inter-State sales

6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale

7. Registration of dealers

8. Rates of tax on sales in the course of inter-State trade or commerce

8A. Determination of turnover

9. Levy and collection of tax and penalties

9A. Collection of tax to be only by registered dealers

9B. Rounding off of tax, etc.

10. Penalties

10A. Imposition of penalty in lieu of prosecution

11. Cognizance of offences

12 Indemnity

13. Power to make rules

CHAPTER 4 - GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE

14. Certain goods to be of special importance in inter-State trade or, commerce

15. Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State

CHAPTER 5 - LIABILITY IN SPECIAL CASES

16. Definitions

17. Company in liquidation

18. Liability of directors of private company in liquidation