Topic Serial # | Content | Case Law |
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PREAMBLE |
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0 | PREAMBLE | |
CHAPTER I |
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PRELIMINARY |
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1 | Short title and commencement | |
2 | Definitions | |
CHAPTER II |
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REGISTRATION AND ALLIED MATTERS |
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3 | Application for registration | |
4 | Change in the particulars of registration | |
5 | Transfer of Registration | |
6 | Other matters relating to registration | |
CHAPTER III |
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ASSESSMENT AND COLLECTION OF DUTY |
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7 | Liability of duty | |
8 | No refund of duty erroneously levied or paid, unless claimed within one year | |
9 | Payment of duty not to be postponed | |
CHAPTER IV |
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INVOICING AND DUTY ADJUSTMENT |
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11 | Numbering of invoices | |
12 | Computer generated invoices | |
13 | Proof in support of adjustment | |
14 | Apportionment of adjustment | |
CHAPTER V |