31 Deduction of tax at source
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32 Payment of tax, etc.
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33 Special mode of recovery
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34 Special powers of Sales Tax Authorities for recovery of tax
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35 Provisional attachment to protect revenue in certain cases
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36 Continuation & validation of certain recovery proceedings
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37 Liability under this Act to be the first charge
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38 Transfer to defraud revenue void
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39 Rounding off tax, etc.
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40 Adjustment of any payment
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41 Exemption and refund
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42 Composition of tax
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43 Applicability of all the provisions of this Act or any earlier law to person liable to pay tax
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44 Special provision regarding liability to pay tax in certain cases
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45 Certain agents liable to tax for sales on behalf of principal
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46 Liability of Firms and Partners
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47 Amalgamation or merger of companies
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31A. Collection and payment towards tax
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32A Payment of tax or interest in certain case
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