If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may, by order, not inconsistent with the provision of this Act, remove the difficulty. Provided that no such order shall be made after the expiry of a period of two years from the appointed day.
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Section 1 · Short title extent and commencementSection 2 · DefinitionsSection 3 · Incidence TaxSection 4 · Tax payable by a dealer or a personSection 5 · Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-Section 6 · Purchase tax payable on purchase of certain goodsSection 7 · Levy of tax on containers and packing materialsSection 8 · ExemptionIndia Code, Government of India. Text fetched 15 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.