| 17. Tax payable by a dealer | 
		| 18. Input Tax Credit | 
		| 19. Input tax credit for stock on the date of commencement of this Act | 
		| 20. Payment of tax | 
		| 21. Filing of return | 
		| 22. Assessment on failure to deposit tax | 
		| 23. Self Assessment | 
		| 24. Assessment | 
		| 25. Assessment in case of avoidance or evasion of tax | 
		| 26. Escaped assessment | 
		| 27. Audit of the dealer | 
		| 28. Assessment in case of a casual trader | 
		| 29. Assessment in special cases | 
		| 30. Assessment of a dissolved firm | 
		| 31. Rounding–off of tax, interest and penalty | 
		| 32. Want of form not to affect proceedings | 
		| 33. Rectification of a mistake | 
		| 34. Reopening of ex–parte assessment | 
		| 35. Stay of proceeding | 
		| 36. Determination of disputed questions | 
		| 37. Transfer of cases |