| 10 Incidence and levy of tax | 
		| 11 Incidence of tax on purchase of raw jute | 
		| 12 Contingent liability to pay tax on purchase | 
		| 13 Omitted | 
		| 14 Liability to pay tax on transfer of property in goods involved in the execution of work contract | 
		| 15 Liability of a casual dealer to pay tax | 
		| 16 Levy of tax on sales | 
		| 17 Levy of tax on turnover of purchases | 
		| 18 Levy of tax on contractual transfer price | 
		| 19 Power of the State Government to fix rates of tax on sale of goods specified in Shedule 'D' | 
		| 20 Power of the State Government to amend Schedules | 
		| 21 Tax-free sale of goods | 
		| 22 Input tax credit or input tax rebate by a registered dealer | 
		| 22A. Penalty for false claim of input tax credit or input tax rebate | 
		| 22B. Penalty for issue of tax invoice without sale or without delivery of goods |