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.

List of Chapters & Sections

  1. PRELIMINARY

  2. INCIDENCE AND LEVY OF TAX

  3. SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL

  4. REGISTRATION, AMENDMENT AND CANCELLATION

  5. RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

  6. LIABILITY IN SPECIAL CASES

  7. LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION

  8. APPEALS, REFERENCE AND REVISION

  9. OFFENCES AND PENALTIES

  10. MISCELLANEOUS