Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001

	Section Title
	INTRODUCTION
	PREAMBLE
	CHAPTER I : Preliminary	View Judgements
1	Short title, extent and commencement	View Judgements
2	Definitions	View Judgements
	CHAPTER II : Incidence and levy of tax	View Judgements
3	Incidence of tax	View Judgements
4	Reduction in tax liability	View Judgements
	CHAPTER III : Tax authorities	View Judgements
5	Assessing Authorities	View Judgements

6	Appellate Authorities	View Judgements
	CHAPTER IV : Returns, Assessments, Payments, Recovery and Refund of Tax	View Judgements
7	Returns	View Judgements
8	Assessment	View Judgements
9	Reassessment	View Judgements
10	Payment of tax	View Judgements
11	Refund of tax	View Judgements
12	Exemption	View Judgements
	CHAPTER V : Appeal	View Judgements
13	Appeal	View Judgements

14	Application of Sections 4 and 12 of Limitation Act	View Judgements
15	Extension of period of limitation in certain case	View Judgements
16	Transfer to defraud revenue void	View Judgements
	CHAPTER VI : Penalty	View Judgements
17	Penalty	View Judgements
	CHAPTER VII : Miscellaneous	View Judgements
18	Officers and servants to be public servant	View Judgements
19	Protection of action taken in good faith	View Judgements

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