Download THE SALES TAX RULES, 2006 (UPDATED UPTO 30-10-2018) — They shall be applicable to such persons or class of persons as are specified in the respective Chapters. They shall come into force on the first day of July, 2006. Government dues means recoverable amounts of sales tax, default surcharge, penalty or any other tax, duty or other levy being collected, in the same manner as sales tax is collected, an adjudged penalty or fine or any amount unpaid which may be payable under any bond, guarantee or instrument executed under the Act or such other laws or the rules made thereunder and against the recovery of which there is no bar or valid stay order from the competent Court. Movable property means a property which can be taken into custody for removal without physically knocking it down and includes currency and coin, shares, documents and instruments.