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In force

The Delhi Sales Tax Act, 1975

72 sections · As amended up to 2026-08

Sections

  1. X — MISCELLANEOUS
  2. 1Blood for transfusion that is to say fresh human blood or plasma, liquid or dried
  3. 2Tobacco as defined under the Central Excises and Salt Act, 1944 (1 of 1944)
  4. 3(i) Country made shoes (Juties). When manufactured
  5. 4Scientific goods including scientific glass goods, geometrical and drawing goods used in Schools and Colleges for teaching and for use by students
  6. 5Cinematographic equipment including cameras, projectors and sound recording and reproducing equipmen
  7. 6Vegetables, green or dried (except when sold in sealed containers) and vegetables seeds
  8. 7Agricultural implements including chaff cutters and persian wheels or parts thereof and electric
  9. 8(i) All goods made of glass but not including plain glass panes, optical lenses, hurricane lante
  10. 9Ready-made garments of khadi made out of cloth certified as such under the Khaddar (Protection of Name) Act, 1950 (78 of 1950)
  11. III — SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL
  12. 10Delegation of Commissioner's powers
  13. 11Power to transfer proceedings
  14. 12Disputes regarding territorial jurisdiction
  15. X — MISCELLANEOUS
  16. 13Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof
  17. 14Gramophones, record players, record changers and component parts, spare parts and accessories thereof and records and needles
  18. IV — REGISTRATION, AMENDMENT AND CANCELLATION
  19. 15Voluntary registration
  20. 16Provisional registration
  21. 17Special registration
  22. X — MISCELLANEOUS
  23. 18(i) All goods made of glass but not including plain glass panes, optical lenses, hurricane lante
  24. 19Amendment of certificate of registration
  25. IV — REGISTRATION, AMENDMENT AND CANCELLATION
  26. 20Cancellation of certificate of registration
  27. X — MISCELLANEOUS
  28. 21Water but not aerated water or mineral water or water sold in bottles or sealed containers
  29. V — RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX
  30. 22Collection of tax only by registered dealers
  31. X — MISCELLANEOUS
  32. 23Motor spirit, high speed diesel oil, aviation gasoline, aviation turbine fuel and all other varieties of fuel for motor vehicles and aircrafts
  33. 24Cosmetics, perfumery and toilet goods including shampoos but not including soap, tooth brush, tooth paste, tooth powder and kumkum
  34. 25Leather goods excepting footwear, belts and sports articles made of leather
  35. V — RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX
  36. 26Continuation of certain recovery proceedings
  37. X — MISCELLANEOUS
  38. 27Sheets, cushions, pillows, mattresses and other articles made from foam rubber or plastic foam or other synthetic foam
  39. V — RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX
  40. 28Special model of recovery
  41. 29Lump sum payment of tax
  42. 30Refund
  43. 31Set-off
  44. VI — LIABILITY IN SPECIAL CASES
  45. 32Liability in case of transfer of business
  46. 34Liability of partners of firm to pay tax
  47. 35Liability of guardians, trustees, etc
  48. 36Liability of Court of Wards, etc
  49. 37Liability in other cases
  50. VII — LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION
  51. 38Accounts
  52. 40Information to be furnished regarding change of business
  53. 41Production and inspection of accounts and documents and search of premises
  54. 42Power of Commissioner and other authorities to take evidence on oath, etc
  55. VIII — APPEALS, REFERENCE AND REVISION
  56. 43Appeals
  57. 44Non-appealable orders
  58. 45Statement of case to the High Court
  59. 46Revision of orders prejudicial to revenue
  60. 47Revision of other orders
  61. 48Rectification of mistakes
  62. 49Determination of disputed questions
  63. IX — OFFENCES AND PENALTIES
  64. 51Offences by companies
  65. 52Cognizance of offences
  66. 53Investigation of offences
  67. 54Composition of offences
  68. 55Imposition of Penalty
  69. 56Penalty for concealment of sales or furnishing inaccurate particulars or making false representations
  70. 57Penalty for contravening provisions regarding collection of tax by dealers
  71. X — MISCELLANEOUS
  72. 58Service of notice when family is disrupted or firm is dissolved
  73. 59Service of notice in the case of discontinued business
  74. 60Appearance before any authority in proceedings
  75. 61Change of an incumbent of an office
  76. 62Extension of period of limitation in certain cases
  77. 63Returns, etc., to be confidential
  78. 64Setting up of check-posts and barriers
  79. 65Publication of names, etc., of dealers whose certificates of registration are cancelled
  80. 66Exemptions
  81. 67Bar of suits in civil courts
  82. 68Transfers during pendency of proceedings void
  83. 69Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
  84. 70Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue
  85. 71Power to make rules
  86. 72Rules to be laid before Parliament
  87. 73Repeal and savings
  88. 74Removal of difficulties
  89. 75Transitional provisions