(1) This Act may be called the Gujarat Sales Tax Act, 1969.
(2) It extends to the whole of the State of Gujarat.
(3) This section shall come into force at once, and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
(4) Any notification, order or rule may be made, and certificates of Registration, Licences, Recognitions or Permits may be granted or issued under this Act, at any time after the passing thereof; but such notification, order, rule or certificate of Registration, Licence, Recognition or Permit made, granted or issued shall not take effect until the appointed day.
1 [In this Act, unless the context otherwise requires,-
2 [(1A) "additional tax" means the additional tax levied under section 4A;]]
(1) "agriculture" with all its grammatical variations and cognate expressions includes horticulture, the raising of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock breeding or the mere cutting of wood or grass or gathering of fruit;
(2) "agriculturist" means a person who cultivates land personally;
(3) "appointed day" means the date on which the remaining provisions of this Act shall come into force under sub-section (3) of section 1;
3 [(3A) "brand" means a particular make of goods, indicated by a trademark or a mark such as symbol, monogram or label or other method, whether registered of not;]
(4) "business" includes --
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction of buying, selling or supplying plant, machinery, raw material, processing materials, packing materials; empties, consumable stores, waste products, or such other goods, or waste or scrap of any of them which is ancillary or incidental to or resulting from such trade, commerce, manufacture, adventure or concern;
4 [******]
5 [(4A) "Casual dealer" means a person who whether as principal agent or in any other capacity, undertakes occasional transaction of a business nature involving buying, selling, supply or distribution of goods in any exhibition-cum-sale or auction in the State, whether for cash, deferred payment, commission, remuneration or other valuable consideration;]
(5) "Commission agent" means a dealer who bona fide buys or sells, for an agreed commission, any goods on behalf of principals mentioned in his accounts in respect of each transaction;
(6) "Commissioner" means the person appointed to be the Commissioner of Sales Tax for the purposes of this Act;
(7) "to cultivate" with all its grammatical variations and cognate expressions, means to carry on any agricultural operation;
(8) "to cultivate personally" means to cultivate on one's own account --
(i) by one's own labour, or
(ii) by the labour of one's own family, or
(iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family;
Explanation I. -- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour;
Explanation II. -- In the case of a Hindu undivided family, land shall be deemed to be cultivated personally, if it is cultivated by any member of such family;
(9) "declared goods" means declared goods as defined in the Central Sales Tax Act, 1956, [LXX IV of 1956];
(10) 6 ["dealers" means any person who buys or sells goods in connection with his business, and includes, --
(a) the Central Government,
(b) a State Government,
(c) any local authority,
(d) any society, club or other association of persons which buys goods from or sells goods to its members or to other persons,
(e) any person who transfers, otherwise than in pursuance of a contract, property in any goods for cash, deferred payment or other valuable consideration,
(f) any person who transfers property in goods (whether as goods or in some other form) involved in the execution of a works contract,
(g) any person who delivers goods on hire-purchase or any system of payment by instalments,
(h) any person who transfers the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration,
(i) any unincorporated association or body of persons which supplies goods to a member thereof for cash, deferred payment or other valuable consideration,
(j) any person who supplies, by way of or as part of any service or in any other manner whatsoever, goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration;]
7 [(k) a casual dealer;]
Exception I. -- An agriculturist who sells exclusively agricultural produce grown on land cultivated by him personally, shall not be deemed to be a dealer within the meaning of this clause;
Exception II. -- A charitable, religious or educational institution, carrying on the activity of manufacturing, buying, selling or supplying goods, in performance of its functions for achieving its avowed objects, shall not be deemed to be a dealer within the meaning of this clause;
8 [Exception III. -- An individual who sells exclusively any fish or any sea-food caught by him personally or by any member of his family on account of or on behalf of such individual, shall not be deemed to be a dealer within the meaning of this clause;]
9 [(10A) "designated day" means the date of the comming into force of the Gujarat Sales Tax (Amendment) Act, 1985 (Guj. 14 of 1985);]
(11) "earlier law" means any of the following laws, that is to say --
(i) the Bombay Sales Tax Act, 1946 (Bom. V of 1946).
(ii) the Bombay Sales Tax (No. 2) Ordinance, 1952 (Bom. Ord. No. III of 1952).
(iii) The Bombay Sales Tax Act, 1953 (Bom. III of 1953),
(iv) the Bombay Sales of Intoxicants Taxation Act, 1953 (Bom. XLVII of 1953).
(v) the Saurashtra Sales Tax Ordinance, 1950 (Sau. Ord. No. XVIII of 1950).
(vi) the Central Provinces ad Berar Sales Tax Act, 1947 (C. P. and Berar Act No. XXI of 1947), as extended to the Kutch area of the State of Gujarat, or
(vii) the Bombay Sales Tax Act, 1959 (Bom. LI of 1959.).
as amended from time to time and includes enactments which have validated anything done or omitted to be done under these laws;
(12) "goods" means all kinds of moveable property (not being news-papers or actionable claims, or stocks, shares or securities) and all materials, articles and commodities, including standing timber and things attached to or forming part of the land, which are agreed to be severed before sale or under the contract of sale;
(13) "importer" means a dealer who brings any goods into the State, or to whom any goods are despatched from any place outside the State;
(14) "Licence" means a licence granted under section 31 or, as the case may be, section 36 and includes a Licence deemed to have been granted under this Act;
(15) "Licensed dealer" means a Registered dealer holding a Licence;
10 [(16) "manufacture" with all its gramatical variations and cognate expressions means producing, making, extracting, collecting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods but does not include such manufactures or manufacturing processes as may be prescribed;]
(17) "Permit" means a permit granted to a Commission agent under section 33 and includes a Permit deemed to have been granted under this Act;
(18) "person" includes any company or association or body of individuals, whether incorporated or not, a society, club or other institution and also a Hindu undivided family, a firm, a local authority, Central Government or a State Government;
11 [(19) 'place of business' means any place where a dealer carries on business and includes a warehouse, godown or other place where a dealer stores his goods and any place where he keeps his books of accounts;]
(20) "prescribed" means prescribed by rules;
12 [(21) "prohibited goods" means the goods described in entries 4, 5, 17, 19, 20, 21, 25, 27, 32, 35, 36, 37, 38, 40, 44, 45, 46 and 54, in Schedule II, Part A or in entries 1 and 7 in Schedule II, Part B and such other goods as the State Government may, from time to time, by notification in the Official Gazette, specify;]
(22) "purchase price" means the amount of valuable consideration paid or payable by a person for any purchase made including any sum charged for any thing done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation 13 [when such cost is separately charged and includes,
(a) in relation to, --
(i) the transfer, otherwise than in pursuance of a contract, of property in any goods,
(ii) the supply of goods by any unincorporated association or body of persons to a member thereof,
(iii) the supply by way of or as part of any service or in any other manner whatsoever, of goods being food or any other article for human consumption or any drink (whether or not intoxicating), the amount of cash, deferred payment or other valuable consideration paid or payable therefor;
(b) in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable by a person for the execution of such works contract the amount representing labour charges for such execution;
(c) in relation to the delivery of goods on hire purchase or any system of payment by instalments, the amount of valuable consideration payable by a person for such delivery;]
(23) "Recognised dealer" means a Registered dealer who hold a Recognition;
(24) "Recognition" means a Recognition granted under section 32 and includes a Recognition deemed to have been granted under this Act;
14 [(25) "Registered dealer" means dealer registered under section 29 15 [or 30] and includes a dealer, --
(i) who holds a certificate of registration deemed to have been granted under this Act; and
(ii) to whom a fresh certificate of registration has been granted under section 30A;]
(26) "resale" for the purposes of sections 7, 8, 16 [**], 17 [13, 18 [15] and 19B] means a sale of purchased goods : --
(i) in the same form in which they were purchased, or
(ii) without doing anything to them which amounts to, or results in, a manufacture, 19 [*]
20 [****]
and the word "resell" shall be construed accordingly;
(27) "rules" means rules made under this Act;
21 [(28) "sale" means a sale of goods made within the State for cash or deferred payment or other valuable consideration and includes: --
(a) any supply by a society or club or an association to its members on payment of a price or of fees or subscription,
(b) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration,
(c) transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract,
(d) delivery of goods on hire purchase or any system of payment by instalments,
(e) supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration,
(f) supply by way of or as part of any service or in any other manner whatsoever, of goods being food or any other article for human consumtion or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration,
but does not include a mortgage, hypothecation, charge or pledge and the words "sell", "buy" and "purchase" with all their grammatical variations and cognate expressions shall be construed accordingly.
Explanation 22 [I], -- For the purposes of this clause except sub-clauses (c) and (d) "sale within the State includes a sale determined to be inside the State in accordance with the principles formulated in sub-section (2) of section 4 of the Central Sales Tax Act, 1956 (LXXIV of 1956.);]
23 [Explanation II. -- For the purposes of sub-clause (c) of this clause, the expression "works contract" means a contract for execution of works and includes such works contract as the State Government may, by notification in the Official Gazelle, specify;]
24 [(29) "sale price" means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the dealer in respect of the goods at the time or of before delivery thereof, other than the cost of insurance for transit or of installation when such cost is separately Charged and includes, --
(a) in relation to --
(i) the transfer, otherwise, than in pursuance of a contract of property in any goods,
(ii) the transfer of the right to use any goods for any purpose (whether or not for a specified period),
(iii) the supply of goods by any unincorporated association or body of persons to a member thereof,
(iv) the supply by way of or as part of any service or in any other manner whatsoever, of goods for food or any other article for human consumption or any drink (whether or not intoxicating),
the amount of cash, deferred payment or other valuable consideration paid or payable therefor;
(b) in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for the execution of such works contract, the amount representing labour charges for such execution;
(c) in relation to the delivery of goods on hire-purchase or any system of payment by instalments, the amount of valuable consideration payable to a person for such delivery;]
(30) "Schedule" means a Schedule appended to this Act;
25 [ 26 [******]
27 [(30B) "specified day" means the date of the coming into force of the, Gujarat Sales Tax (Second Amendment) Act, 1986 (Guj. 14 of 1986.);]]
28 [ (30C) "specified sale" means the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration, and unless the context otherwise requires, the words 'sell', 'buy' and 'purchase' with all their grammatical variations and cognate expressions shall be construed accordingly; ]
(31) "the State" means the State of Gujarat;
(32) "tax" means a sales tax, general sales tax, 29 [**] or purchase tax, payable under this Act 30 [but does not include additional tax;]
(33) "taxable goods" means goods other than those on the sale or purchase of which no tax is payable under section 5 or section 49 or a notification issued thereunder;
(34) "Tribunal" means the Tribunal constituted under section 28;
(35) "turnover of purchases" means the aggregate of the amounts of purchase price paid and payable by a dealer in respect of any purchase of goods made by him during a given period, after deducting the amount of purchase price, if any, refunded to the dealer by the seller in respect of any goods purchased from the seller and returned to him within the prescribed period;
(36) "turnover of sales" means the aggregate of the amounts of sale price received and receivable by a dealer in respect of any sale of goods made during a given period after deducting the amount of sale price, if any, refunded by the dealer to a purchaser, in respect of any goods purchased and returned by the purchaser within the prescribed period; 31 [**]
32 [(36A) "turnover of specified sales" means the aggregate of the amount of sale price received or receivable by a dealer referred to in sub-clause (h) of clause (10) in respect of any specified sale made, during a given period;]
(37) "year" means --
(i) in relation to any dealer who maintains regular books of accounts the year by reference to which the accounts are maintained by him; and
(ii) in relation to any other dealer, a financial year :
Provided that a Registered dealer shall not be entitled to vary the year by reference to which he maintains his books of accounts, except with the consent of the Commissioner and upon such conditions as the Commissioner may determine.
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1. This portion was substituted for the words "In this Act, unless the context otherwise requires" by Guj. 3 of 1981, section 2 (1).
2. Clause (1A) was inserted by Guj. 9 of 2000, section 2 (1).
3. Clause (3A) was inserted by Guj. 13 of 1998, section 2 (1).
4. The words "but does not include any activity in the nature of mere service or profession "were deleted by Guj. 14 of 1985. section 2 (1).
5. Clause (4A) was inserted by Guj. 10 of 1992, section 2 (1).
6. This portion was substituted for the portion beginning with the word "dealer" and ending with the words "or to other persons" by Guj. 14 of 1985, section 2 (2).
7. Sub-clause (K) was inserted by Guj. 10 of 1992, section 2 (2).
8. This exception was inserted by Presi. Act No. 10 of 1976, section 2 (a).
9. Clause (10A) was inserted by Guj. 14 of 1985, section 2 (3).
10. Clause (16) was substituted by Guj. 9 of 1992, section 2(2).
11. Clause (19) was substituted by Guj. 14 of 1985, section 2(4).
12. Clause (21) was substituted by Guj. 9 of 1999, section 2(1).
13. This portion was substituted for the words "when such cost is separately charged" by Guj. 14 of 1985, section 2 (5).
14. This clause was substituted by Presi, No. 10 of 1976, section 2 (b).
15. These word and figures were inserted by Guj. 9 of 1999, section 2(2)
16. The figures "10" were deleted by Guj. 9 of 1992, section 2(4) (a).
17. These word, figures and letters were substituted for the word, figures and letter "13, 15 and 19A" by Guj. 6 of 1983, section 2.
18. These figures were substituted for the figures and letter "15, 19A" by Guj. 13 of 1998, section 2(4).
19. The word "or" was deleted by Guj. 9 of 1992. section 2(4) (b).
20. Sub-clause (iii) was deleted, by Guj. 9 of 1992, section 2(4)(c)
21. Clause (28) was substituted by Guj. 14 of 1985, section 2(6).
22. This Explanation was renumbered as Explanation I by Guj. 9 of 1999, section 2(3).
23. Explanation II was added, by Guj. 9 of 1999.
24. Clause (29) was substituted by Guj. 14 of 1985, section 2(7).
25. Clauses (30A) and (30B) were inserted by Guj. 10 of 1979, section 2.
26. Clause (30A) was deleted by guj. 10 of 1992, section 2(3).
27. Clause (30B) was substituted by Guj. 14 of 1986, section 2.
28. Clause (30C) was, inserted by Guj. 14 of 1985, section 2(8).
29. The words "turnover tax" which was inserted by Guj. 8 of 1988, section 2 was subsequently deleted by Guj. 15 of 1997, section 2 (2).
30. These words were inserted by Guj. 9 of 2000, section 2 (2).
31. The word "and" was deleted by Guj. 14 of 1985, section 2 (9).
32. Clause (36A) was inserted by Guj. 14 of 1985, section 2 (10).
1 [3. Incidence of tax
(1) Every dealer whose turnover either of all sales or of all purchases made during--
(i) the year immediately preceding the year within which the specified day falls, or
(ii) the year commencing on the first day of the year within which the specified day falls,
has exceeded or exceeds the relevant limit specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act on his turnover of sales, and on his turnover of purchases, made on or after the specified day:
Provided that a dealer to whom clause (i) does not apply but clause (ii) applies and whose turnover either of all sales or of all purchases first exceeds the relevant limit specified in sub-section (4) after the specified day shall not be liable to pay tax in respect of sales and purchases which take place up to the time when his turnover of sales, or his turnover of purchases as computed from the first day of the year in which the specified day falls, first exceeds the relevant limit applicable to him under sub-section (4).
(2) Every dealer whose turnover, either of all sales or of all purchases made during any year, being a year subsequent to the year mentioned in sub-section (1) first exceeds the relevant limit specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect on and from the first day of that year:
Provided that the dealer shall not be liable to pay tax in respect of such sales and purchases as take place during the period commencing on the first day of any such year, up to the time when his turnover of sales or turnover of purchases as computed from the said first day first exceeds the relevant limit applicable to him under sub-section (4).
(3) Every dealer who has become liable to pay tax under this Act shall continue to be so liable until his registration is duly cancelled; and upon such cancellation his liability to pay tax other than tax already levied or leviable, shall, until his turnover of sales or turnover of purchases again first exceeds the relevant limit specified in sub-section (4), cease:
Provided that, where the dealer becomes lible to pay tax again in the same year in which he ceased to be liable as aforesaid, then in respect of such sales and purchases as take place, during the period commencing on the date of the cessation of liability to tax up to the time when his turnover of sales or of purchases first exceeds the relevant limit applicable to him under sub-section (4), no tax shall be payable.
(4) For the purposes of this section, the limits of turnover shall be as follows:--
2 [(ia) Limit of turnover of goods by casual dealer
when turnover of taxable goods exceeds Rs. 1000/-; or]
(i) Limit of turnover of sales of goods including lottery tickets Rs. 10,000
In the case of a dealer who is an importer of lottery tickets and the value of lottery tickets brought by him into the State or despatched to him from outside the State during the year exceeds Rs. 1,000; or
Limit of turnover of sales exclusively of lottery tickets Rs. 1,25,000
In the case of a dealer 3 [to whom clauses (ia), (i), (iii) and (iv) do not apply]; or
(iii) Limit of turnover 4 [Rs. 2,00,000]
5 [(a) in the case of a dealer who is an importer to whom clause (i) does not apply and the value of any taxable goods sold or purchased by him during the year exceeds Rs. 10,000 and the value of any taxable goods brought by him into the State or despatched to him from outside the State during the year exceeds Rs. 10,000, or]
(b) in the case of a dealer who is a manufacturer or who gathers any goods other than agricultural produce as a dealer and the value of taxable goods sold or purchased by him during the year exceeds Rs. 5,000 and the value of any taxable goods manufactured by him or of any taxable goods other than the agricultural produce gathered by him during the year exceeds 6 [Rs. 10,000]; or
(c) in the case of a dealer 7 [to whom neither clause (ia) nor clause (i)] nor clause (ii) nor item (a) nor item (b) applies and the value of taxable goods sold or purchased during the year exceeds 8 [Rs. 10,000]:
Provided that the value of taxable goods purchased from persons who are not registered dealers during the year is not less than 8 [Rs. 10,000]; or
(iv) Limit of turnover 9 [Rs. 5,00,000]
in the case of a dealer 10 [to whom neither clause (ia) nor clause (i)] nor clause (ii) nor clause (iii) applies and the value of taxable goods sold or purchased by him during the year exceeds 11 [Rs. 10,000].
(5) For the purpose of calculating the limit of turnover for liability to tax:-
(a) except as otherwise expressly provided, the turnover of all sales or, as the case may be the turnover of all purchases shall be taken into account whether such sales or purchases are taxable or not;
(b) the turnover shall include all sales and purchases made by a dealer on his own account, and also on behalf or principals mentioned in his accounts; and
(c) the value of packing material which is used in packing any goods specified in Schedule-I and on which no tax is leviable under sub-section (1) of section 21 shall not be taken into account in computing the value of taxable goods under sub-section (4).]
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1. Section 3 was substituted by Guj. 14 of 1986, section 3.
2. Clause (ia) was inserted by Guj. 10 of 1992, section 3.
3. These words, brackets and letters were substituted for the words, brackets and letters "to whom clauses (i), (iii) and (iv) do not apply" by Guj. 13 of 1998, section 3(1).
4. These letters and figures were substituted for the letters and figures "Rs. 75,000", by Guj. 13 of 1998, section 3 (2)(a).
5. Item (a) was substituted, by Guj. 13 of 1998, section 3 (2)(b).
6. These letters and figures were substituted for the letters and figures "Rs. 5,000", by Guj. 13 of 1998, section 3 (2)(c).
7. These words, brackets, figures and letter were substituted for the words, brackets, and figure "to whom neither clause, (i)", by Guj. 13 of 1998, section 3 (2)(d) (i).
8. These letters and figures were substituted for the letters and figures "Rs. 5,000", by Guj. 13 of 1998, section 3 (2)(d)(ii).
9. These letters and figures were substituted for the letters and figures "Rs, 2,00,000" by Guj. 13 of 1998, section 3 (3) (a).
10. These words, brackets, figures and letter were substituted for the words, brackets, figure "to whom neither clause (i)", by Guj. 13 of 1998, section 3 (5) (b).
11. These letters and figures were substituted for the letters and figures "Rs. 5,000", by Guj. 13 of 1998, section 3 (3) (c).
1[3A. Liability of tax on the transfer of right to use any goods.
2[(1) Every dealer referred to in sub-clause (h) of clause (10) of section 2, whose turnover,--
(a) of specified sales made during,--
(i) the year immediately preceding the year within which the designated day falls, or
(ii) the year commencing on the first day of the year within which the designated day falls, has exceeded or exceeds Rs. 50,000; and
(b) of specified sales of goods specified in3[Schedule III] made by him during the periods specified in sub-clause (i) or (ii) has exceeded or exceeds4[Rs. 50,000];
shall, until such liability ceases under sub-section (3), be liable to pay tax under this section on his turnover of specified sales made on or after the designated day:]
Provided that a dealer to whom clause (i) does not apply but clause (ii) applies and whose turnover of all specified sales first exceeds the limit specified in this sub-section after the designated day, shall not be liable to pay tax in respect of specified sales which take place up to the time when his turnover of specified sales as computed from the first day of the year in which the designated day falls first exceeds the limit specified in this section.
(2) Every dealer whose turnover of all specified sales made during any year being a year subsequent to the year mentioned in sub-section (1) first exceeds the limit specified in that sub-section shall, until such liability ceases under sub-section (3), be liable to pay tax under this section with effect on and from the first day of that year:
Provided that the dealer shall not be liable to pay tax in respect of specified sales as take place commencing on the first day of any such year up to the time when his turnover of specified sales as computed from the said first day, first exceeds the limit specified in sub-section (1).
(3) Every dealer, who has become liable to pay tax under this section, shall continue to be so liable until his registration is duly cancelled; and upon such cancellation his liability to pay tax on specified sales other than the tax already levied or leviable, shall until his turnover of specified sales against first exceeds the limit specified in sub-section (1), cease:
Provided that where the dealer becomes liable to pay tax again in the same year in which he ceased to be liable as aforesaid, then, in respect of such specified sales as take place during the period commencing on the date of the cessation of liability to pay tax up to the time when his turnover of specified sales first exceeds the limit specified in sub-section (1), no tax shall be payable.
(4) For the purpose of calculating the limit of turnover for liability to tax under this section,--
(a) except as otherwise expressly provided, the turnover of all specified sales shall be taken into account whether such specified sales are taxable or not;
(b) the turnover shall include all specified sales made by a dealer on his own account, and also on behalf of principals mentioned in his account.
(5) There shall be levied a sales tax on the turnover of specified sales of goods specified in5[Schedule III] at such rate not exceeding6[ten paise] in rupee as the State Government may, by notification in the Official Gazatte, specify, and different rates may be specified for different goods mentioned in that Schedule or different classes of dealers.]
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1. Section 3A was inserted by Guj. 14 of 1985, section 3.
2. Sub-section (1) (excluding its proviso) was substituted by Guj. 14 of 1986, section 4.
3. These word and figures were substituted for the word and figures "Schedule IV " by Guj. 9 of 1992, section 3.
4. These letters and figures were substituted for the letters and figures "Rs. 5,000" by Guj. 9 of 1999, section 3.
5. These word and figures were substituted for the word and figures "Schedule IV" by Guj. 9 of 1992, section 3.
6. These words were substituted for the words "five paise" by Guj. 10 of 1994, section 2.
(1) Notwithstanding anything contained in section 3, a dealer who is registered under the Central Sales Tax Act, 1956, [LXXIV of 1956], but who is not liable to pay tax under the said section 3, shall nevertheless be liable to pay tax--
(a) on sales of goods in respect of the purchase-of which he has furnished a declaration under sub-section (4) of section 8 of the Central Sales Tax Act, 1956, and
(b) on sales of goods in the manufacture of which the goods so purchased have been used;
and accordingly, the provisions of sections 7 to 13 (both inclusive) shall apply to such sales, as they apply to the sales made by a dealer liable to pay tax under section 3:
Provided that the tax under this section shall not be payable if the seller shows to the satisfaction of the Commissioner that the purchaser of goods is a dealer registered under this Act and has furnished to such seller a certificate in the prescribed form declaring inter alia that the goods so sold to him are intended for resale by him or for use by him in the manufacture or processing of any goods for sale.
(2) Every dealer who is liable to pay tax under sub-section (1) shall, for the purposes of sections 40, 41, 43, 44, 45, 46, 47, 56, 57 and 58 be deemed to be a Registered dealer.
1[4A. Levy of additional tax
(1) There shall be levied and collected for a period of2[two years] from the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 2000 (Guj. 9 of 2000), from every dealer liable to pay tax under section 3 or section 3A or under section 4, an additional tax on the sale or purchase of goods liable to tax under this Act, at the rate of ten paise in the rupee on the sales tax, general sales tax or, as the case may be, purchase tax, payable by such dealer:
Provided that the additional tax shall not be levied in respect of the sale or purchase of any of the declared goods.
(2) Except as provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax payable under sub-section (1), as they apply in relation to the tax payable by a dealer under this Act.
(3) For the removal of any doubt, it is hereby declared that--
(a) additional tax levied under sub-section (1) shall not be construed as partaking of the character of sales tax, general sales tax or, as the case may be, purchase tax, on which it is levied; and
(b) the additional tax shall be distinct from sales tax, general sales tax, or, as the case may be, purchase tax].
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1. Section 4A was inserted by Guj. 9 of 2000, section 3.
2. These words were substituted for the words "one year" by Guj. 4 of 2001, section 2.
(1) Subject to the conditions or exceptions (if any) set out against each of the goods specified in column 3 of Schedule I, no tax shall be payable on the sales or purchases of any goods specified in that Schedule.
(2) The State Government may, by notification in the Official Gazette add to, or enlarge, any entry in Schedule I, or relax or omit any condition or exception specified therein; and thereupon, the said Schedule shall be deemed to be amended accordingly.
(3) Every notification issued under sub-section (2) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make, during the session in which it is so laid or the session immediately following. Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
Subject to the provisions of this Act, and to any rules made thereunder there shall be paid by every dealer, who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Chapter.
There shall be levied a sales tax on the turnover of sales of goods specified in Part A of Schedule II at the rate set out against each of them in column 3 thereof, but after deducting from such turnover.
(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16,
(ii) resales of goods purchased by him from a Registered dealer.
(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Recognised dealer or to a Commission agent holding a permit who purchases on behalf of a principal, who is a Recognised dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the condition specified in sub-clause (B) and item (ii) of sub-clause (C)1[***] of section 13, a certificate as provided therein, and
(iv) sales of goods or resales of goods to which clauses (i) and (ii) do not apply, to a Licensed dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a License dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstance and subject to the conditions specified in item (i) of sub-clause (A) and item (i) (a) of sub-clause (C)1[****] of section 13, a certificate as provided therein.
________________________
1. The words, brackets and figure "of sub-section (1)" were deleted by Guj. 10 of 1994, section 3.
There shall be levied a general sales tax on the turnover of sales of goods specified in Part B of Schedule II at the rate set out against each of them in column 3 thereof, but after deducting from such turnover,--
(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16,
(ii) resales of goods, purchased from a Registered dealer by a dealer who is not a Licensed dealer at the time of such purchase, and
(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Licensed dealer, Recognised dealer or to a Commission agent holding a permit, who purchases on behalf of a principal who is a Licensed dealer or a Recognised dealer, upon such dealer or Commission agent as the case may be furnishing, in the circumstances and subject to the conditions specified in section 13, a certificate as provided therein.
1[9. The stage of levy of sales tax, general sales tax or purchase tax on declared goods
(1) On the sale or purchase of declared goods, tax shall be levied only at one stage and that stage shall be--
(a) in the case of the levy of sales tax under section 7, the stage of sale of such goods by the first dealer liable to pay such tax under this Act;
(b) in the case of the levy of general sales tax under section 8, the stage of sale of such goods by the last dealer liable to pay such tax under this Act;
(c) in the case of the levy of purchase tax under section 15, the stage of purchase of such goods by the first dealer liable to pay such tax under this Act;
(d) in the case of levy of purchase tax under section 16, the stage of purchase of such goods by the intermediate dealer liable to pay such tax under this Act;
(e) in the case of the levy of purchase tax under section 20, the stage of purchase of such goods by the first dealer liable to pay such tax under this Act where the taxable goods purchased are of the class described in clause (i) of sub-section (1) of section 20 or the stage of purchase of such goods by the intermediate dealer liable to pay such tax under this Act where the taxable goods purchased are of the class described in clause (ii) of sub-section (1) or in subsection (2) of section 20;
(f) in the case of levy of purchase tax under section 50, the stage of purchase of such goods by the first dealer liable to pay such tax under this Act;
(g) in the case of levy of sales tax under section 50, the stage of sale of such goods by the intermediate dealer liable to pay such tax under this Act:
(h) in the case of levy of general sales tax under section 50, the stage of sale of such goods by the intermediate dealer liable to pay such tax under this Act.
(2) The taxable turnover of any dealer for any period shall not include his turnover during that period of any sale or purchase of declared goods-at any stage other than the stage referred to in any of the clauses (a) to (h) of sub-section (1) as may be relevant.
(3) Nothing in this section shall be deemed to authorise the levy of tax in respect of the turnover of the sales or purchases of any declared goods where the dealer is not liable to pay the tax in respect of such turnover in pursuance of the provisions of section 7, 8, 15, 16, 20 or, as the case may be, 50 or any other provision of this Act.
(4) If under this Act or any earlier law, any tax has been levied or is leviable on the sale or purchase of any declared goods, at any stage, then no further tax shall be levied under this Act at any subsequent stage on the sale or purchase thereof.
Explanation.-- (I) For the purpose of clause (a) of sub-section (1), the expression "first dealer" shall mean a dealer who--
(i) purchases the concerned goods from a person other than a registered dealer and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first dealer liable to pay tax, who purchases the said goods from a person other than a registered dealer, or
(ii) purchases the concerned goods from a registered dealer where such purchase is not liable to tax by virtue of the provisions of section 87 and resells the goods so purchased by him, and the dealer so purchasing and reselling the goods is the first dealer liable to pay tax, who purchases the said goods from a registered dealer where such purchase is not liable to payment of tax by virtue, of the provisions of section 87, or
(iii) is a manufacturer of the concerned goods who sells the said goods, or
(iv) is an importer of the concerned goods who sells the said goods, or
(v) acquires, receives or comes in possession of the concerned goods in any manner other than by way of purchase and sells such goods.
(II) For the purpose of clause (b) of sub-section (1) the expression "last dealer" shall mean a dealer who--
(i) purchases the concerned goods from a person other than a registered dealer and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first dealer liable to pay tax, who purchases the said goods from a person other than a registered dealer and resells them to a person other than a Licensed dealer or to a Licensed dealer who purchases the said goods otherwise than against a certificate under section 13; or
(ii) purchases the concerned goods from a registered dealer where such purchase is not liable to tax by virtue of the provisions of section 87 and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first dealer liable to pay tax, who purchases the said goods from a registered dealer where such purchase is not liable to tax by virtue of the provisions of section 87, and resells them to a person other than a Licensed dealer or to a Licensed dealer who purchases the said goods otherwise than against a certificate under section 13; or
(iii) purchases the concerned goods from a registered dealer where such purchase is not governed by the provisions of section 87, and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first Licensed dealer who has purchased the said goods against a certificate under section 13 and who resells the said goods to a person other than a Licensed dealer or to a Licensed dealer who purchases the said goods otherwise than against a certificate under section 13; or
(iv) is a manufacturer of the concerned goods who sells the said, goods, or
(v) is an importer of the concerned goods who sells the said goods; or
(vi) acquires, receives or comes in possession of the concerned goods in any manner other than by way of purchase and sells such goods;
(vii) in paragraphs (i), (ii) and (in), references to a Licensed dealer shall include references to a Commission Agent, holding a permit, who purchases on behalf of a principal who is a Licensed dealer.
(III) For the purposes of clauses (c), (e) and (f) of sub-section (1), the expression "first dealer" shall mean a dealer who purchases the concerned goods from a person other than a registered dealer and does not resell the goods so purchased by him; and the dealer so purchasing the goods is the first such dealer who so purchases the said goods.
(IV) For the purposes of clauses (d), (e), (g) and (h) of sub-section (1), the expression "intermediate dealer" shall mean a dealer who purchases the concerned goods under a certificate as provided in section 13 and contrary to such certificate has used the goods for another purpose or has not resold of despatched the goods in the manner and within the period certified, or, as the case may be, a dealer who sells or purchases the concerned goods in breach of any condition imposed under section 49; and the dealer so purchasing or, as the case may be, selling the said goods is the first such dealer who so purchases, or, as the case may be, sells the said goods.
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1. Sections 9 and 9A were substituted for the original section 9 by Guj. 9 of 1972, section 2.
Notwithstanding anything contained in this Act or in any judgment, decree, order or decision of any Court, Tribunal or other authority,--
(i) where a tax on the sale or purchase of any declared goods levied, assessed, reassessed or collected under this Act or under any earlier law after the date of comming into force of section 15 of the Central Sales Tax Act, 1950 and before the date of coming into force of the Gujarat Sales Tax (Amendment) Act, 1972 (LXXIV of 1956. Guj. 9 of 1972) (hereinafter in this section referred to as the specified period) had been actually levied, assessed, reassessed or collected at one stage only and that stage was the stage which is specified in section 9 as substituted by the Gujarat Sales Tax (Amendment) Act, 1972 (Guj. 9 of 1972) (hereinafter in this section referred to as the new section 9), then, the levy, assessment, reassessment or collection of the said tax and all the proceedings held and orders made for making such levy, assessment, reassessment or collection shall be deemed to be, and shall be deemed always to have been, valid as if the new section 9 had formed part of this Act, or, as the case may be, the provisions corresponding to the provisions of the new section 9 had formed part of the earlier law, at the time when the said tax was levied, assessed, reassessed or collected or the said proceedings were held or orders where made; and such levy, assessment, reassessment, collection, proceedings and orders shall not be deemed to be, and shall be deemed never to have been, invalid or inconsistent with the provisions of section 15 of the Central Sales Tax Act, 1956 (LXXIV of 1956), and shall not be called in question merely on the ground that this Act or, as the case may be, the earlier law under which the said tax was levied, assessed, reassessed or collected did not at that time specify the precise one stage at which such tax shall be levied, assessed, reassessed or collected;
(ii) where a tax on the sale or purchase of any declared goods, levied, assessed, reassessed or collected under this Act or under any earlier law during the specified period had not been levied, assessed, reassessed or collected in conformity with the provisions of the new section 9, the levy, assessment, reassessment or collection of such tax and all proceedings held and orders made relating thereto shall be reviewed and revised, after giving due notice and hearing to the dealers concerned, so as to bring them in conformity with the provisions of the new section 9, as if the new section 9 had formed part of this Act, or, as the case may be, the provisions corresponding to the new section 9 had fromed part of the earlier law, during the specified period;
(iii) all proceedings instituted under this Act or under any earlier law, relating to the levy, assessment, reassessment or collection of tax on the sale or purchase of any declared goods for the specified period which may be pending immediately before the date of the commencement of the Gujarat Sales Tax (Amendment) Act, 1972 (Guj. 9 of 1972) before any officer, authority or other person and all other matters connected with or incidental to such proceedings, in so far as such proceedings relate to the stage at which such tax shall be levied or collected, shall, if they have been instituted, held or given effect to, in conformity with the provisions contained in the new section 9 although the new section 9 or as the case may be, the provisions corresponding to the provisions of the new section 9 were not in force at any relevant point of time during the course of such proceedings, be deemed to be, and to have always been, validly instituted, held or given effect to, as if the new section 9 or, as the case may be, the provisions corresponding to the provisions of the new section 9 had formed part of this Act, or, as the case may be, of the earlier Jaw and had been in force at every such relevant point of time, and all such proceedings shall be continued accordingly after the aforesaid date under the provisions of this Act; and if any of such proceedings had not been instituted, held or given effect to in any respect before the aforesaid date in conformity with the provisions of the new section 9, such proceedings shall be reviewed, varied or revised and held and given effect to in conformity with the provisions contained in the new section 9, after giving due notice to the dealer concerned. The validity of any of such proceedings or other matters connected with or incidental to such proceedings shall not be called in question merely on the ground that the new section 9 or, as the case may be, the provisions corresponding to the provisions of the new section 9 were not in force at any relevant point of time;
(iv) any proceedings relating to the levy, assessment, reassessment or collection of tax on the sale or purchase of any declared goods for the specified period which may be instituted after the date referred to in clause (iii) shall, in so far as such proceeding relate to the state at which such fax shall be levied or collected, be held in conformity with the provisions contained in the new section 9 as if the new section 9 formed part of this Act, or as the case may be. the provisions corresponding to the new section 9 formed part of the earlier law as in force during the specified period; and the validity of such proceedings shall not be called in question merely on the ground that the new section 9 or, as the case may be, the provisions corresponding to the provisions of the new section 9 were not in force during the specified period.]
Deleted by Guj. 9 of 1992, section 5.
This section which was inserted by Guj. 8 of 1988, section 5 was subsequently deleted by Guj. 15 of 1997, section 3.
11. Exclusion or inclusion of certain purchases for the purposes of deduction under1[section2[7 or 8]]
For the purposes of deducting3[under section4[7 or 8]], resales of goods purchased from a Registered dealer from the turnover of sales, the expression "goods purchased from a Registered dealer"--
(1) shall be construed so as not to include the following classes of purchases:--
(a) a purchase of goods if the goods at the time of their purchase were the goods specified in Schedule I;
5[(aa) a purchase of goods in respect of which no tax is payable under the proviso to sub-section (1) of section 4;]
(b) a purchase of goods from any person whose sale of such goods has been wholly exempted from payment of tax under section 49 or any notification issued thereunder;
(c) a purchase of goods which is not liable to tax by virtue of the provisions of section 87, and
(2) shall be construed so as to include the following classes of purchases:--
(a) a purchase of goods after the appointed day from a Registered dealer, but not being purchases specified in6[clause](l);
(b) a purchase of goods before the appointed day from a dealer registered under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959.), but , not being the following classes of purchases:--
(i) a purchase of any goods if the goods at the time of their purchase were the goods specified in Schedule A of the said Act;
(ii) a purchase of any goods from any person whose sale of such goods had been wholly exempted from payment of tax under section 41 of the said Act;
(iii) a purchase of any goods which was not liable to tax by virtue of the provisions of section 75 of the said Act;
(iv) a purchase of any goods described in Part II of Schedule B, or Schedule D or Schedule E of the said Act by a dealer holding a Licence under section 23 of the said Act, on the date of such purchase;
7[(c) a purchase from a registered dealer in respect of any goods (except effected on the certificate in prescribed form under section 13) specified in Part B of Schedule II or Schedule III as existed prior to the commencement of the Gujarat Sales Tax (Second Amendment) Act, 1992 (Guj. 9 of 1992.) and which are specified in Part A of Schedule II as amended by the Gujarat Sales Tax (Second Amendment) Act, 1992 (Guj. 9 of 1992).]
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1. The words, figures and letter "section 7, 8, 10 or 10A" were substituted for the words and figures "section 7, 8 or 10" by Guj. 8 of 1988, section 6 (b).
2. The figures and word "7 or 8" were substituted for the figures, word and letter "7, 8 or 10A" by Guj. 15 of 1997, section 4(ii).
3. The words, figures and Setter "under section 7, 8, 10 or 10A" were substituted for the words and figures "under section 7, 8 or 10" by Guj. 8 of 1988, section 6 (a).
4. The figures and word "7 or 8" were substituted for the figures, word and letter "7, 8 or 10A" by Guj. 15 of 1997, section 4(i).
5. Sub-clause (aa) was inserted and was deemed always to have been inserted by Presi. Act No. 10 of 1976, section 4 (a).
6. This word was substituted for the word "sub-section" by Presi. Act No. 10 of 1976, section 4 (b).
7. Sub-clause (c) was inserted by Guj. 9 of 1992, section 7 (3).
Where any-dealer liable to pay tax under this Act, sells any taxable goods--
(1) to a Licensed dealer, who certifies in the prescribed form--
(a) that the goods will be despatched in the same form in which they were purchased and without doing anything to them which might amount to or result in a manufacture thereof, within1[twelve months] from the date of purchase, to his own place of business outside the State for sale or for use in the manufacture of goods for sale outside the State, and
(b) that the respect of the said place of business he or his manager or agent at that place is a regisered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956), 2[*]
3[*****]
(2) to a Commission agent holding a Permit who cerifies in the prescribed form--
(a) that he is registered under the Central Sales Tax Act, 1956 (LXXIV of 1956), and
(b) that the goods are purchased by him as Commission agent for his principal who is--
(i) the Central Government and that the goods will be despatched on behalf of such Government outside the State, or
(ii) a dealer whose place of business is outside the State and who is registered under the Central Sales Tax Act, 1956 (LXXIV of 1956) and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by the principal, or
(iii) a Registered dealer having a place of business also outside the State and that such principal or his manager or agent is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956) and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by such principal, and
(c) that the goods will be despatched outside the State within1[twelve months] from the date of their purchase by the Commission agent,4[*]
5[*****]
then, notwithstanding anything contained in section 76[or 8], on such sale of goods to the Licensed dealer or, as the case may be, the Commission agent, the dealer shall be laible to pay a sales tax7[at the rate of four paise] in the rupee, or where a lesser rate is specified in any Schedule in respect of those goods at that lesser rate.
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1. These words were substituted for the words "six months" by Guj. 8 of 1975, section 2.
2. The word "or" which was added by Guj. 10 of 1994, section 5 (1)(a) was subsequently deleted by Guj. 13 of 1998, section 4 (1) (a).
3. Sub-clause (aa) which was inserted, by Guj. 10 of 1994, section 5 (1)(b) was subsequently deleted, by Guj. 13 of 1998, section 4 (1)(b).
4 . The word "or" which was added by Guj. 10 of 1994, section 5 (2)(a) was subsequently deleted by Guj. 13 of 1998, section 4 (2) (a).
5. Sub-clause (aa) which was inserted, by Guj. 10 of 1994, section 5 (2)(b) was subsequently deleted, by Guj. 13 of 1998, section 4 (2)(b).
6. These word and figure were substituted for the word and figures "8 or 10" by Guj. 9 of 1992, section 8.
7. These words were substituted for the words "at the rate of three paise" by Guj. 1 of 1975, section 2.
1[13. No deduction from turnover except on a certificate
There shall not be deducted from the turnover of sales, sales of goods to a licensed dealer, recognised dealer or to a commission agent holding a permit purchasing on behalf of his principal, as provided in section 7 or 8 unless--
(A) the licensed dealer,--
(i) certifies in the prescribed form that the goods are purchased for resale in the course of export out of the territory of India within2[twelve months] from the date of such purchase by himself; or
(ii) certifies in the prescribed form that the goods specified in Schedule II- Part B are intended,--
(a) for resale by him within the State of Gujarat otherwise than in the course of inter-State trade or commerce or export out of the territory of India within2[twelve months] from the date of such purchase; or
(b) for resale by him in the course of export out of the territory of India within2[twelve months] from the date of such purchase; or
(B) the recognised dealer certifies in the prescribed form that the goods other than3[goods which are liable to tax at the rate of two paise in the rupee or less than that rate of two paise or the prohibited goods] sold to him are goods purchased by him for use by him as raw or processing materials or as consumable stores in the manufacture of taxable goods for sale by him; or
(C) the commission agent certifies in the prescribed form that the goods are purchased on behalf of his principal who--
(i) is a licensed dealer--
(a) and the goods will be resold by the principal himself in the course of export out of the territory of India within2[twelve months] from the date of such purchase by the commission agent; or
(b) who will resell the goods specified in Schedule II-Part B,--
(i) within the State of Gujarat otherwise than in the course of inter-State trade or commerce or export out of the territory of India within2[twelve months] from the date of such purchase; or
(ii) in the course of export out of the territory of India within2[twelve months] from the date of such purchase;
or
(ii) is a recognised dealer, and the goods purchased being goods other than prohibited goods will be used by the principal as raw or processing materials or as consumable stores in the manufacture of taxable goods for sale, and that the commission agent will despatch the goods to his principal or to the principal's order within three months from the date of such purchase by the commission agent.]
________________________
1. Section 13 was substituted for the original by Guj. 10 of 1994, section 6.
2. These words were substituted for the words "six months" by Guj. 8 of 1995, section 3.
3. These words were substituted for the words "prohibited goods" by Guj. 9 of 1'999, section 4.
Where a Commission agent purchases any goods under a certificate given by him under section 12 or 13 he shall simultaneously send a copy of such certificate to his principal.
1[15. Purchase tax payable on certain purchases of goods.
Where a dealer who is liable to pay tax under this Act purchases any goods specified in Schedule II from a person who is not a Registered dealer, then unless the goods so purchased are resold by the dealer, there shall be levied, subject to the provisions of section 9, a purchase tax on the turnover of such purchase at the rate set out against them in that Schedule.]
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1. Section 15 was substituted for the original by Guj. 9 of 1992, section 10.
1[15A. Purchase tax payable on purchases of goods by certain dealers
Where--
(i) a recognised dealer purchases any goods specified in2[Part A or Part B of Schedule II] other than prohibited goods, under a certificate given by him under clause (B) of sub-section (1) of section 13, or
(ii) a commission agent holding permit purchases any goods specified in2[Part A or Part B of Schedule II ] other than prohibited goods on behalf of his principal who is recognised under a certificate given by him under clause (C) of sub-section (1) of section 13,--
there shall be levied a purchase tax on the turnover of such purchases at the rate of3[two paise in the rupee].]
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1. Section 15A was inserted by Guj. 7 of 1983, section 2.
2. The words, letters and figures were, substituted for the words and figures "Schedule II or III" by Guj. 9 of 1992, section 11 (1).
3. These words were substituted for the figures and words "2.4 paise in the rupee" by Guj. 15 of 1997, section 5.
1 [2 [15B. Purchase tax on raw or processing materials or consumable stores used in manufacture of goods
Where a dealer who being liable to pay tax under this Act purchases either directly or through a commission agent any taxable goods (not being declared goods) and uses them as raw or processing materials or consumable stores, in the manufacture of taxable goods, then there shall be levied in addition to any tax levied under the other provisions of this Act, a purchase tax at the rate of--
(a) two paise in a rupee on the turnover of such purchases made during the period commencing on the 1st April 1986 and ending on the 5th August, 1988; and
(b) 3 [four paise] in the rupee on the turnover of such purchases made at any time after the 5th August, 1988:
Provided that where the raw materials purchased and used in the manufacture of goods are bullion or specie, the rate of purchase tax on the turnover of purchases of such raw materials shall not exceed the aggregate of the rates of sales tax and general sales tax leviable on bullion or specie under 4 [entry 15 in Part A of Schedule II].]
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1. Sections 15B and 15C were inserted by Guj. 17 of 1986, section 2.
2. Section 15B was substituted and was deemed to have been substituted with effect on and from the 1st April 1986 by Guj. 6 of 1990, section 2.
3. These words were substituted for the words "six paise" by Guj. 9 of 1999, section 5.
4. These words, letter and figures were substituted for the words and figures "entry 1 in Schedule III" by Guj. 9 of 1992, section 12(2).
This section was inserted by Guj. 17 of 1986, section 2 and was subsequently deleted with effect on and from the 1st April, 1986 by Guj. 16 of 1987, section 4.
(1) Where any dealer or commission agent has purchased any taxable goods under a certificate given by him under section 12 or 13, and
(a) contrary to such certificate, the goods are used for another purpose, or are not resold or despatched in the manner and within the period certified, or
(b) on the resales in the course of inter-State trade or commerce, of the goods so purchased, no tax under the Central Sales Tax Act, 1956 (LXXIV of 1956) is actually payable by him on account of any deduction admissible under any of the provisions of the said Act,
then such dealer or Commission agent shall be liable to pay tax on the purchase price of the goods purchased under such certificate; and accordingly, he shall include the purchase price thereof in his turnover of purchases in his declaration or return under section 40 which he is to furnish next thereafter.
(2) If, in respect of any transaction by a Commission agent made under a certificate given by him under section 12 or 13, the Commission agent--
(a) purchases the goods at one rate, and passes them on to his principal at an increased rate (such increase not being by reason only of his commission or packing, carriage, freight or insurance of the goods and other reasonable charges incidental to their despatch or charged according to trade practice), or
(b) acts for a non-existent principal,
the Commission agent shall be liable to pay purchase tax on the purchase price of the goods so purchased, and accordingly he shall include the purchase price in his turnover of purchases in his declaration or return under section 40 which he is to furnish next thereafter.
(3) The purchase tax leviable under this section in respect of any goods specified in Schedule II or III shall be the aggregate of all taxes which would have been leviable thereon but for the certificate given under section 12 or 13.
(4) If any question arises whether the purchase price of goods purchased under a certificate given under section 12 or 13 is not liable to be included in the turnover of purchases of a dealer or Commission agent under this section, the burden of so proving shall be upon such dealer, or as the case may be, the Commission agent.
1[(5) Where a dealer is liable to pay tax under this section2[****] or the purchase tax levied or leviable under section 15A shall be set-off against the purchase tax payable under this section.]
________________________
1. Sub-section (5) was added by Guj. 7 of 1983, section 3 and the same was substituted by Guj 8 of 1995, section 4.
2. The words, brackets, letters and figures "the sale tax levied or leviable under clause (aa) of sub-section (1) or clause (aa) of sub-section (2) of section 12" were deleted by Guj. 13 of 1998, section 5.
(1) Where a Commission agent purchases any taxable goods on behalf of his principal, such Commission agent and his principal shall both be jointly and severally liable to pay the tax or taxes, if any, payable under1 [2 [section 15, 3 [15A, 16, 4 [**], or 19B], as the case may be] and nothing in5 [6 [sections 15, 3 [15A, 16, 4 [**], and 19B] ] shall affect the liability of the principal under this section.
(2) If the Commission agent shows to the satisfaction of the Commissioner that the tax payable by him under7 [8 [section 15, 3 [15A, 16, 9 [**], or 19B], as the case may be] in respect of any goods, has been paid by the principal on whose behalf the goods were purchased, the Commission agent shall not be liable to pay the tax again in respect of the same transaction.
________________________
1.The words, figures and letters "section 15, 16, 18, 19A and I9B, as the case may be" were substituted for the words and figures "section 15, 16 of 18, as the case may be" by Guj. 6 of 1983,section 3 (1) (a).
2.The words, figures and letters ''section 15. 15A. 16, 18, 19A or 19B," were substituted for the words, figures and letters "section 15, 16, 18, 19A or 19B" by Guj. 7 of 1983,section 4 (1) (a).
3.The figures and letters "15A, 16 " were substituted for the figures and letters "15A, 16, 19A" by Guj. 13 of 1998,section 6.
4.The figures "18" were deleted by Guj. 10 of 1992, section 5 (1).
5.The words, figures and letters "sections 15, 16, 18, 19A and 19B" were substituted for the words and figures "section 15, 16 and 18" by Guj. 6 of 1983,section 3 (1) (b).
6.The words, figures and letters "section 15, 15A, 16, 18, 19A and 19B" were substituted for the words figures and letters "section 15, 16, 18, 19A and 19B" by Guj. 7 of 1983,section 4 (1) (b).
7.The words, figures and letters "section 15, 16, 18, 19A or 19B, as the case may be," were substituted for the words and figures "section 15, 16 or 18, as the case may be" by Guj. 6 of 1983,section 3 (2).
8.The words, figures and letters "section 15, 15A, 16, 18. 19A or 19B" were substituted for the words, figures and letters "section 15, 16, 18, 19A or 19B" by Guj. 7 of 1983,section 4 (2).
9.The figures "18" were deleted by Guj. 10 of 1992, section 5 (2).
Repealed by Guj. 11 of 1989, section 49(1).
Repealed by Guj. 11 of 1989, section 49(1).
This section which was inserted by Guj. 3 of 1982 was subsequently deleted by Guj. 13 of 1998, section 7.
1[19B. Levy of sales tax or purchase tax on2[oil seeds including groundnut3[***] (Arachis hypogaea.)
(1) There shall be levied a sales tax or purchase tax on the turnover of sales or, as the case may be, turnover of purchases of2[oil seeds including groundnut3[***], (Arachis hypogaea) sold or purchased by a dealer liable to pay tax under this Act, at the rate of four paise in the rupee, but after deducting from such turnover--
(i) where such turnover relates to sales of2[oil-seeds including groundnut3[***], sales or resales of2[oil seeds including groundnut3[***] to a registered dealer, upon such dealer furnishing such certificate as may be prescribed.
(ii)where such turnover relates to purchases of2[oil-seeds including groundnut3[***], purchases of2[oil-seeds including groundnut3[***] resold by him.
(2)(a) The sales tax or the purchase tax referred to in sub-section (1) shall be levied only at one stage and that stage shall be the stage of sale or purchase of2[oil seeds including groundnut3[***] by the last dealer liable to pay tax.
(b) The provisions of section 9 shall not apply in relation to the stage of sale or purchase of2[oil seeds including groundnut3[***].
(3) Where under any provision of this Act other than this section, any tax has been levied or is leviable on the sale or purchase of the2[oil seeds including groundnut3* * *] no further tax shall be levied under this section on such sale or purchase.
Explanation.-- For the purposes of this section the expression "last dealer" shall--
(a) in relation to levy of purchase tax under this section mean a dealer who--
(i) purchases2[oil seeds including groundnut3[***] from a person who is not" a registered dealer but does not resell2[oil seeds including groundnut3[***] so purchased by him;
(ii) purchases2[oil seeds including groundnut3[***] from a registered dealer but does not resell the2[oil seeds including groundnut3[***] so purchased by him; and
(b) in relation to levy of sales tax under this section mean a dealer who--
(i) purchases2[oil seeds including groundnut3[***] from a person who is not a registered dealer and resells2[oil seeds including groundnut3[***] so purchased to a person who is not a registered dealer or to a registered dealer otherwise than against a certificate;
(ii) purchases2[oil seeds including groundnut3[***] from a registered dealer and resells2[oil seeds including groundnut3[***] so purchased to a person who is not a registered dealer or to a registered dealer otherwise than against a certificate;
(iii) imports2[oil seeds including groundnut3[***] and sells2[oil seeds including groundnut3* * *] so imported to a person who is not a registered dealer or to a registered dealer otherwise than against a certificate;
(iv) acquires, receives or comes in possession of2[oil seeds including groundnut3[***] in any manner other than by way of purchase and sells such2[oil seeds including groundnut3[***] to a person who is not a registered dealer or to a registered dealer otherwise than against a certificate.]
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1. Section 19B was inserted by Guj. 6 of 1983, section 4.
2. These words were substituted for the words "groundnut or peanut" by Guj. 16 of 1990, section 3 (1).
3. The words "or peanut" were deleted by Guj. 13 of 1998, section 8.
1[19C. Levy of purchase tax on salt
There shall be levied a purchase tax at the rate of two paise in the rupee on the turnover of purchases of salt purchased by a dealer liable to pay tax under this Act, for the purpose of use by him in the manufacture of taxable goods.]
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1. Section 19C was inserted by Guj. 16 of 1987, section 5.
(1) Where a dealer, liable to pay tax under this Act--
(a) dies, or
(b) transfers or otherwise disposes of his business, or effects any change in the ownership thereof, or
(c) is a firm, company, society or other association of persons, or a trust, which is dissolved, liquidated, wound up, or revoked, or
(d) is a Hindu undivided family, and the family is partitioned, or
(e) discontinues his business,
and the stock of goods held by such dealer immediately before the death, transfer, disposal, change, dissolution, liquidation, winding up, revocation, partition or discontinuance, as the case may be, includes--
(i) taxable goods purchased by him from a person who is not a Registered dealer, or
(ii) taxable goods purchased by him on a certificate given by him under section 12 or 13 or on a certificate given by him under section 49,
then there shall be levied a purchase tax on the purchase price of such taxable goods at the relevant rate of purchase tax applicable thereto, as if the dealer had become liable to pay purchase tax on such goods under section 15, 16 or 50 as the case may be:
Provided that, where the business carried on by such dealer is contained after such death, transfer, disposal, change, dissolution, liquidation, winding up, revocation or partition, as the case may be, and the person carrying on such business shows to the satisfaction of the Commissioner that,--
(a) any taxable goods referred to in sub-clause (i) have been resold, or
(b) any taxable goods referred to in sub-clause (ii) have been used for the purpose certified or, as the case may be, resold or despatched in the manner and within the period certified,
then in respect of such goods, no purchase tax shall be levied under this section.
(2) Where the certificate of registration issued to a dealer is cancelled on the ground that in the previous year his turnover of purchases or his turnover of sales did not exceed the relevant limit applicable to him under sub-section (4) of section 3 and the stock of goods held by immediately before such cancellation includes taxable goods purchased by him on a certificate given under sections 12, 13 or 49, there shall be levied on the purchase price of such goods a purchase tax which shall be calculated at the relevant rate of purchase tax applicable thereto under section 15 or under sub-section (3) of section 16, or as the case may be, under section 50.
Notwithstanding anything contained in section 7, 8,1[**], 15 and 16--
(1) where goods packed in any materials are sold or purchased, the materials in which the goods are so packed shall be deemed to have been sold or purchased alongwith the goods and the tax shall be leviable on such sale or purchase of the materials at the rate of tax, if any, as applicable to the sales, or as the case may be, purchases of the goods themselves;
(2) where any packing material is purchased on a certificate under section 13 for resale as packing material but is used in packing any tax-free goods and the goods so packed are sold, then in respect of the material in which the goods are so packed, the tax shall be leviable on the sale of such packing material at the rate applicable thereto under the relevant Schedule, as if the material were sold separately.
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1. The figures "10" were deleted by Guj. 9 of 1992, section 14.
(1) Where a Commission agent sells any taxable goods on behalf of his principal, such Commission agent and his principal shall both be jointly and severally liable to pay the tax or taxes on the turnover of such sales under section 6.
(2) If the principal, on whose behalf the Commission agent has sold goods, shows to the satisfaction of the Commissioner that the tax has been paid by his Commission agent on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction.
23. Power to reduce rate of tax and to amend1[Schedule]
(1) The State Government may by notification in the Official Gazette reduce any rate of tax specified in2[Part A or Part B of Schedule II] in respect of any entry (or part thereof) in the said1[Schedule]; and may, by like notification,--
(a) omit or amend any entry (or part thereof) in the said1[Schedule] but not so as to enhance the rate of tax in any case;
3[*******].
(c) transpose any entry (or part thereof) from Part A to Part B of Schedule II or vice versa;
and thereupon, the Schedule shall be deemed to have been amended accordingly.
(2) Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make, during the session in which it is so laid or the session immediately following. Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
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1. This word was submitted for the word "Schedules", by Guj. 9 of 1992, section 15 (2).
2. These words, letters and figures were substituted for the words and figures "Schedule II or III" by Guj. 9 of 1992, section 15 (1).
3. Sub-clause (b) was deleted by Guj. 9 of 1992. section 15 (3).
24. No deductions under section 71[or 8] in certain cases.
Where any entry (or part thereof) in any Schedule is transposed to any other Schedule or any entry (or part thereof) is transposed from Part A to Part B of Schedule II or vice-versa, and as a result of such transposition and on account of the deductions permitted under section 71[or 8], no tax on any sale or purchase of the goods specified in that entry (or part thereof) be leviable, then notwithstanding anything contained in those sections, the deduction provided in clause (ii) of section 7, or clause (ii) of section 82[****] shall not apply to resale of those goods.
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1. These word and figure were substituted for the figures and word "8 and 10", by Guj. 9 of 1992, section 16 (1).
2. The words, brackets and figures" or as the case may be, clause (ii) of sub-section (1) of section 10 or clause (i) of sub-section (2) of that section" were deleted, by Guj. 9 of 1992, section 16 (2).
Notwithstanding any contract to the contrary, where any firm is liable to pay tax under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment:
Provided that, where any such partner retires from the firm he shall intimate the date of his retirement to the Commissioner by a notice in that behalf in writing and he shall be liable to pay the tax and the penalty (if any) remaining unpaid at the time of his retirement and any tax due up to the date of retirement though unassessed at that date:
Provided further that where no such intimation is given within1[forty five days] from the date of retirement the liability of the partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner.
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1. These words were substituted for the words "fifteen days" by Guj. 10 of 1979, section 5.
(1) Where a person who is or has been a dealer, liable to pay tax under this Act, dies, then
(a) if the business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax including any penalty due from such dealer under this Act or under any earlier law, and
(b) if the business carried on by the dealer is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax (including any penalty) due from such dealer under this Act or under any earlier law,
whether such tax (including any penalty) has been assessed before his death but has remained unpaid or is assessed alter his death.
(2) Where a dealer, liable to pay tax under this Act, is a Hindu Undivided Family, and the joint family property is partitioned amongst the various members or groups of members than each member or group of members shall be jointly and severally liable to pay the tax (including any penalty) due from the dealer under this Act or under any earlier law upto the time of the partition whether such tax (including any penalty) has been assessed before partition but has remained unpaid or is assessed after partition.
(3) Where a dealer, liable to pay tax under this Act, is a firm, and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay to the extent to which he is liable under section 25, the tax (including any penalty) due from the firm under this Act or under any earlier law, upto the time of dissolution, whether such tax (including any penalty) has been assessed before such dissolution but has remained unpaid, or is assessed after dissolution.
(4) Where a dealer, liable to pay tax under this Act, transfers his business in whole or in part, by sale, lease, leave or licence, hire or in any other manner whatsoever the dealer and the person to whom the business is transferred shall jointly and severally be liable to pay the tax (including any penalty) due from the dealer under this Act or under any earlier law upto the time of such transfer, whether such tax (including any penalty) has been assessed before such transfer, but has remained unpaid or is assessed thereafter.
(5) Where the dealer liable to pay tax under this Act,---
(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or
(b) is a trustee who carries on the business under a trust for a beneficiary,
then, if the guardianship or trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax (including any penalty) due from the dealer upto the time of the termination of the guardianship or trust, whether such tax (including any penalty) has been assessed before the termination of the guardianship or trust but has remained unpaid or is assessed thereafter.
(6) Where a person becomes liable to pay tax in the manner described in clause (a) of sub-section (1) or in sub-section (4), then such person shall,1[notwithstanding anything contained in section 3 or 3A, be liable to pay tax on the sales or the specified sales or the purchases] of goods made by him on and after the date of such succession or transfer and shall (unless he already holds a certificate of registration)2[(a) in the case of succession, within six months; and (b) in the case of transfer, within thirty days, thereof apply for registration]:
Provided that, where such person resells any goods purchased by the dealer while carrying on business before such succession or transfer he shall be entitled to such deductions in respect thereof as are permissible under section 7,3[or 8], had the resale been effected by the dealer himself.
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1. These words, figures and letters were substituted for the words and figures "notwithstanding anything contained in section 3, be liable to pay on the sales or purchases" by Guj. 14 of 1985, section 6.
2. These brackets, letters and words, were substituted for the words "within thirty days thereof apply for registration:" by Guj. 10 of 1992, section 6.
3. These figures and word were substituted for the figures and words "8 or 10" by Guj. 9 of 1992, section 17.
(1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioner of Sales Tax.
(2) To assist the Commissioner in the execution of his functions under this Act, the State Government may appoint1[Special Commissioners of Sales Tax, Additional Commissioners of Sales Tax], (if any), and such number of,--
(a) Deputy Commissioners,
(b) Assistant Commissioners,
(c) Sales Tax Officers, and
(d) other officers and persons, and give them such designations (if any), as the State Government thinks necessary.
(3) The Commissioner shall have jurisdiction over the whole of the State of Gujarat; and1[Special Commissioners of Sales Tax, an Additional Commissioner of Sales Tax], if any be appointed, shall have jurisdiction over the whole of the State or where the State Government so directs, over any local area thereof. All other officers shall have jurisdiction over the whole of the State or over such local areas as the State Government may specify.
(4) The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, and1[Special Commissioners of Sales Tax, an Additional Commissioner of Sales Tax], if any, be appointed, shall, save as otherwise directed by the State Government, have and exercise within his jurisdiction all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act.
(5) A Deputy Commissioner shall have and exercise in the area within his jursdiction all the powers, and shall perform all the duties, conferred or imposed on the Commissioner by or under this Act; but the Commissioner may, by order published in the Official Gazette, direct that any Deputy Commissioner, or all Deputy Commissioner generally, shall not exercise such powers or perform such duties as are specified in the order, and thereupon such Deputy Commissioner or, as the case may be, all Deputy Commissioner, shall cease to exercise those powers and perform those duties. The Commissioner may in like manner revoke any such direction and thereupon the powers or duties exercisable or performable by such Deputy Commissioner or, as the case may be, all Deputy Commissioners before such direction was issued, shall be restored to him or them.
(6) Assistant Commissioners, Sales Tax Officers and other Officers shall within their jurisdiction exercise such of the powers and perform such of the duties of the Commissioner under this Act, as the Commissioner may, subject to such conditions and restrictions as the State Government may by general or special order impose, by order in writng delegate to them either generally or as respects any particular matter or class of matters.
(7) The State Government may, subject to such restrictions and conditions (if any), as it may impose by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointment of2[Special Commissioners, Additional Commissioners] or Deputy Commissioners), conferred on the State Government by subsections (2) and (3).
(8) All officers and persons appointed under sub-section (2) shall be subordinate to the Commissioner; and the subordination of officers (other than the Commissioner), and of persons amongst themselves shall be such as may be prescribed.
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1. These words were substituted for the words "Additional Commissioners of Sales Tax" by Guj. 10 of 1992, section 7(1).
2. These words were substituted for the words "Additional Commissioners", by Guj. 10 of 1992, section 7(2).
(1) The State Government shall constitute a Tribunal consisting of as many members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act.
(2) The State Government shall appoint one of the members of the Tribunal to be the President thereof.
(3) The qualifications of the members constituting the Tribunal shall be such as may be prescribed and a member shall hold office for such period as the State Government may fix in his case.
(4) The State Government may terminate the appointment of any member of the Tribunal before the expiry of the term of his office if such member--
(a) is adjudged an insolvent, or
(b) engages during his term of office in any paid employment outside the duties of his office, or
(c) is or becomes in any way concerned or interested in any contract or agreement made by or on behalf of the State Government or participates in any way in the profit thereof or in any benefit or emoluments arising therefrom otherwise than as a member, or
(d) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body, or
(e) is convicted of an offence involving moral turpitude.
(5) Any vacancy in the membership of the Tribunal shall be filled up by the State Government as soon as practicable.
(6) The functions of the Tribunal may be discharged by one or more Benches thereof constituted in accordance with the regulations made under sub-section (9).
(7) If the members of the Tribunal or a Bench thereof are divided, the decision shall be the decision of the majority, if there be a majority; but if the members are equally divided they shall state the point or points on which they differ, and the case shall be referred by the President of the Tribunal for hearing on such point or points to one or more of the other members of the Tribunal; and such point or points shall be decided according to the majority of the members of the Tribunal who heard the case including those who first heard it.
(8) Subject to such conditions and limitations as may be prescribed the Tribunal shall have power to award costs and the amount of such costs shall be recoverable from the person ordered to pay the same as an arrear of land revenue.
(9) Subject to the previous sanction of the State Government the Tribunal shall, for the purpose of regulating its procedure (including the place or places at which the Tribunal or the Benches thereof shall sit) and the disposal of its business, make regulations consistent with the provisions of this Act and the rules.
(10) The regulations made under sub-section (9) shall be published in the Official Gazette.
This section was inserted by Guj. 10 of 1979, section 6 and subsequently it was deleted by Guj. 10 of 1992, section 8.
(1) No dealer shall, while being liable to pay tax under section 31[or under section 3A] or under sub-section (6) of section 26, carry on business as a dealer, unless he possesses a valid certificate of registration as provided by this Act:
Provided that the provisions of this sub-section shall not be deemed to have been contravened if the dealer having applied for such registration as in this section provided, within the prescribed time or, as the case may be, within the period specified in sub-section (6) of section 26, carries on such business.
(2) Every dealer, required by sub-section (1) to possess a certificate of registration, shall apply in the prescribed manner to the prescribed authority.
(3) If the prescribed authority is satisfied that an application for registration is in order, it shall register the applicant and issue to him a certificate of registration in the prescribed form:
2[Provided that where an application is made under sub-section (2) by a dealer whose earlier certificate of registration is cancelled under clause (b) of sub-section (2) of section 30AA, the prescribed authority shall not register the applicant nor issue to him a certificate of registration unless the applicant furnishes the declarations or returns as required by the notice served upon him under clause (a) of sub-section (2) of section 30AA in relation to the cancellation of certificate of registration and makes payment of penalty, if any, imposed under sub-section (3A) of section 45.]
(4) The prescribed authority may, after considering any information furnished under any provisions of this Act or otherwise received, amend, from time, to time, any certificate of registration.
(5) When any dealer has been subjected or is liable to be subjected to a penalty under section 45, or is convicted under section 75 or has compounded an offence under section 81 in respect of any contravention of sub-section (1), the prescribed authority shall register such dealer, if such dealer is not a registered dealer, and issue to him a certificate of registration, and such registration shall take effect from the date of the issue of the certificate in every respect as if it had been issued under sub-section (3) on the dealer's application.
(6) If any person upon an application made by him has been registered as a dealer under this section, and thereafter it is found that he ought not to have been so registered under the provisions of this section, either because he is not a dealer or because he is not liable to pay tax, he shall be liable to pay tax on his sales or purchases made daring the period commencing on the date on which his registration certificate took effect and ending with its cancellation, notwithstanding that he may not be liable to pay tax under the provisions of this Act.
(7) Where--
(a) any business, in respect of which a certificate of registration has been issued under this section, has been discontinued or, transferred, or
(b) neither the turnover of sales nor the turnover of purchases of a dealer has during the preceding year exceeded the relevant limit specified in sub-section (4) of section 3,3[or]
4[(c) the turnover of specified sales of a dealer has not, during the preceding year, exceeded the limit specified in sub-section (1) of section 3 A,]
and the dealer applies in the prescribed manner for cancellation of his registration, the prescribed authority shall cancel the registration with effect from such date as it may fix in accordance with the rules:
Provided that, where the Commissioner is satisfied that any business in respect of which a certificate has been issued under this section, has been discontinued and the dealer has failed to apply as aforesaid for cancellation of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date from which the business has been discontinued:
Provided further that, the cancellation of a certificate of registration on an application of the dealer or otherwise, shall not effect the liablity of the dealer to pay the tax (including any penalty) due for any period prior to the date of cancellation whether such tax (including any penalty) is assessed before the date of cancellation but remains unpaid, or is assessed thereafter or his liability to pay tax as provided in section 20.
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1. These words, figure and letter were inserted by Guj. 14 of 1985, section 7 (1).
2. This proviso was added by Guj. 13 of 1998, section 9.
3. This word was added at the end by Guj.14 of 1985, section 7(2) (a).
4. Clause (c) was inserted, by Guj. 14 of 1985, section 7 (2) (b).
1[30. Voluntary registration of dealers
(1) A dealer having a fixed or regular place of business in the State and who is not required to be registered under section 29, may apply in the prescribed manner for the certificate of registration to the authority prescribed for the purpose under section 29.
(2) If the prescribed authority is satisfied that the application made by the dealer under sub-section (1) is in order, it may grant him a certificate of registration in the prescribed form:
Provided that no certificate of registration under this section shall be granted to the dealer unless he deposits an amount of twenty-five thousand rupees in the Government Treasury for being adjusted against tax, penalty and interest, if any, payable by the dealer according to the returns furnished by him in the year in which the amount is deposited and in the year immediately succeeding:
Provided further that if after the expiry of two years from the date of registration, there is a balance left after adjusting the amount of tax, penalty and interest, if any, against the amount of deposits, the balance shall be refunded to the dealer under the provisions of section 52.
(3) The provisions of sub-section (4) and clause (a) of sub-section (7) of section 29 shall apply in respect of the amendment or cancellation of the certificate of registration, granted under this section.
(4) Notwithstanding anything contained in this Act, every dealer who has been registered under sub-section (2) shall, so long as his registration remains in force, be liable to pay the tax under this Act.]
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1. Section 30 was deleted by Guj. 13 of 1998, section 10 and subsequently it was inserted by Guj. 9 of 1999, section 6.
1[30A. Fresh registration of dealers
(1) Every registered dealer who holds, on the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 1976 (hereinafter referred to as "the specified date"), a valid certificate of registration issued or deemed to have been issued (hereinafter referred to as "the existing certificate of registration") shall obtain a fresh certificate of registration as provided in this section, in lieu of the existing certificate of registration,
(2) Every dealer required by sub-section (1) to obtain a fresh certificate of registration shall apply in the prescribed manner and within such period from the specified date as may be prescribed to the authority prescribed for the purpose of section 29 and such application shall be accompanied by the existing certificate of registration together with all additional copies thereof, if any, issued to him.
(3) On receipt of such application, the prescribed authority shall, subject to the provisions of this Act, issue to the applicant a fresh certificate of registration in the prescribed form and thereupon all the provisions of this Act in respect of a certificate of registration shall, so far as may be, apply to such fresh certificate of registration, and references to a certificate of registration in any licence, recognition, permit or other document granted to the applicant shall be construed as references to the fresh certificate of registration issued to him.
(4) Where any dealer fails to make an application required to be made by him under sub-section (2), the Commissioner may impose upon such dealer by way of penalty a sum not exceeding five hundred rupees for every day after the expiry of the period prescribed under sub-section (2) for making such application during which such default continues.
(5) A dealer who has presented his existing certificate of registration to the prescribed authority under sub-section (2) shall not be deemed to have ceased to be in possession of the existing certificate of registration until a fresh certificate of registration is issued to him under sub-section (3).]
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1. Section 30A was inserted by Presi. Act No. 10 of 1976, section 6.
1[30AA. Cancellation of certificate of registration in certain circumstances
2[(1)] Where a registered dealer without entering into a transaction of sale issues to another registered dealer a bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue the Commissioner may, after making such inquiry as he thinks fit and giving a reasonable opportunity of being heard, cancel the certificate of registration of the registered dealer issuing or accepting such bill or cash memorandum either prospectively or retrospectively from such date as the Commissioner may, having regard to the circumstances of the case, fix:
Provided that notwithstanding the cancellation of a certificate of registration3[under this sub-section],--
(a) the liability of the dealer shall continue in respect of any tax, penalty or interest for any period prior to the date of the order of the Commissioner cancelling the certificate of registration;
(b) where a dealer, who has purchased goods from the dealer whose certificate of registration is cancelled under this section at any time during the period commencing on the date of cancellation and ending on the date of the order of Commissioner cancelling the certificate of registration, proves to the satisfication of the Commissioner that the tax due in respect of goods sold to him has been paid, such purchase of goods shall be deemed to have been made from a registered dealer.]
4[(2)(a) Where a dealer does not furnish declaration or return for three or more consecutive periods in contravention of sub-section (1) of section 40, the Commissioner shall serve on such dealer in the prescribed manner a notice requiring him on or before the date specified therein to furnish or cause to be furnished declarations or returns for the periods specified therein.
(b) Where a dealer fails to furnish declarations or returns as required by the notice served upon him under clause (a), before the expiry of the date specified therein, the Commissioner shall, without prejudice to any penalty leviable on such dealer under this Act, cancel the certificate of registration of such dealer:
Provided that notwithstanding the cancellation of a certificate of registration under this sub-section, the liability of the dealer shall continue in respect of any tax, penalty or interest for any period prior to the date of the order of the Commissioner cancelling the certificate of registration.
(3) For the purpose of cancellation of certificate of registration under sub-section (1) or clause (b) of sub-section (2), the Commissioner shall call upon the dealer to forthwith produce before him the certificate and on such production, the Commissioner shall make an endorsement of cancellation on the certificate.]
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1. Section 30AA was inserted by Guj. 10 of 1994, section 8.
2. Section 30AA was renumbered as sub-section (1) of that section by Guj. 13 of 1998 section 11.
3. These words were substituted, by Guj. 13 of 1998, section 11 (1).
4. Sub-sections (2) and (3) were added by Guj. 13 of 1998, section 11 (2).
1[30B. Dealers to furnish security
(1) Where it appears necessary to the authority to which an application is made under2[section 29, 30 or 30A], for issue of certificate of registration, so to do for the proper realisation of the tax, interest and penalty payable under this Act, it may by an order in writing and for the reasons to be recorded therein impose as a condition for the issue of a certificate of registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified for the aforesaid purpose.
3[(2) Where it appears necessary to the authority referred to in section 29 or the Commissioner so to do for the proper realisation of the tax, interest and penalty payable, or which has become due for payment, for any period of any year, he may, at any time, by an order in writing and for reasons to be recorded therein, require a registered dealer to furnish in the prescribed manner and within such time as may be specified in the order, such security or if such dealer has already furnished any security, such additional security, as may be specified in the order.]
(3) No dealer shall be required to furnish any security under subsection (1) or any security or additional security under sub-section (2) unless he has been given an opportunity of being heard.
(4) The amount of security which a dealer may be required to furnish under sub-section (1) or sub-section (2) or the aggregate of the amount of such security and the amount of additional security which he may be required to furnish under sub-section (2) by the authority referred to therein4[or the Commissioner shall not exceed the amount of tax, interest and penalty payable or which has become due for payment for any period of any year according to the estimate of the authority referred to in subsection (1) or the Commissioner, on the turnover of sales or turnover of purchases of goods of such dealer for any period of any year.]
(5) Where the security furnished by a dealer under sub-section (1) or sub-section (2) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurance of any of the aforesaid events, inform5[the authority referred to in sub-section (1) or (2) or, as the case may be, the Commissioner] and shall within ninety days of such occurance furnish a fresh security for the same amount as that of the bond in the form of a bond or in any other prescribed manner.
(6)5[the authority referred to in sub-section (1) or (2) or, as the case may be, the Commissioner] may, by order and for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer for realising any amount of the tax, interest, or penalty payable by the dealer:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(7) Where by reason of an order under sub-section (6) the security furnished by any dealer is rendered insufficient, he shall make up the deficiency in such manner and within such time as may be prescribed.
(8)5[the authority referred to in sub-section (1) or (2) or, as the case may be, the Commissioner] may, on an application made by a dealer in that behalf, make an order for refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of realisation of tax, interest or penalty.
(9) Where a dealer fails to furnish security as required under subsection (1), (2), (5) or (7) the authority referred to in section 29 shall refuse to issue or, as the case may be, shall cancel the certificate of registration:
Provided that the refusal or cancellation of a certificate of registration under this sub-section shall, notwithstanding anything contained in subsection (3) of section 3, not affect the liability of the dealer to pay the tax (including any penalty and interest) due for any period before or after the date of such refusal or cancellation of the certificate of registration and accordingly the provisions of sections 40, 41, 43, 44, 45, 46, 47, 47A, 57 and 59 shall continue to apply.]
________________________
1. Section 30 B was inserted by Guj. 7 of 1983, section 5.
2. These words, figures and letter were substituted for the words, figures and letter "section 29 or 30A" by Guj. 9 of, 1999, section 7.
3. Sub-section (2) was substituted by Guj, 9 of 2000, section 4 (1).
4. This portion was substituted for the portion beginning with the words "shall not exceed the amount of tax payable" and ending with the words "required to be furnished" by Guj. 9 of 2000, section 4 (2).
5. This words, brackets and figures were substituted for the words and figures "The authority referred to in section 29", by Guj. 9 of 2000, section 4 (3).
1[31. Licences
(1) Where, during the previous or current year,--
(a) the turnover of sales by a Registered dealer to other Registered dealers, or
(b) the turnover of sales of a Registered dealer, of goods which are exported by him from the State outside the territory of India, or
(c) the turnover of sales of a Registered dealer in the course of inter-State trade or commerce,
exceeds one lakh rupees and such a Registered dealer has been continuously holding a Certificate of Registration for a period of not less than twelve months immediately preceding the date of application for licence, he may apply to the Commmissioner for a Licence.
(2) If in respect of an application made by a dealer under sub-section (1), the dealer satisfies such further requirements, including the furnishing of adequate security, as may be prescribed, the Commissioner shall, subject to the provisions of section 34, grant to the dealer a Licence in such form and subject to such conditions as may be prescribed.]
________________________
1. Section 31 was substituted for the original by Guj. 10 of 1992, section 10.
1[31A. Declaration of commodity as susceptible to evasion of tax
(1) Notwithstanding anything contained in this Act, the State Government may, by notificaton in the Official Gazette, declare any goods to be susceptible to evasion of tax.
(2) On such declaration under sub-section (1), the licensed dealer shall not be entitled to use the Licence for such goods.]
________________________
1. Section 31A was inserted, by Guj. 10 of 1992, section 11.
Where during the previous or current year, the value of all taxable goods manufactured for sale by a dealer registered under section 29 or by a dealer registered under section 30, whose turnover of sales or purchases has subsequently, exceeded the limits specified in sub-section (4) of section 3, exceeds Rs.1[5000], such dealer may apply for Recognition to the Commissioner. Subject to the provisions of section 34, the Commissioner shall issue to him a Recognition in such form, and on such conditions, as may be prescribed.
Explanation.--Where a Registered dealer has, during the year immediately preceding the year within which the appointed day falls or the year commencing on the first day of the year within which the appointed day falls, been a dealer registered under the Bombay Sales Tax Act, 1959, [Bom. LI of 1959], and the value of all taxable goods manufactured in any such year for salt-by him had exceeded Rs. 3,000, he may also apply for a Recognition to the Commissioner and the Commissioner shall issue to him a Recognition in the manner aforesaid.
________________________
1. These figures were substituted for the figures "3,000" by Guj. 17 of 1981, section 4.
A Registered dealer, who bona fide buys for an agreed commission any goods on behalf of a principal mantioned in his account in respect of each transaction and whose turnover of such purchases during the previous year or current year exceeds thirty thousand rupees, may apply for a Permit to the Commissioner. Subject to the provisions of section 34, the Commissioner shall issue to him a Permit in such form, and subject to such conditions, as may be prescribed.
Explanation.--Where a Registered dealer has, during the year immediately preceding the year within which the appointed day falls or the year commencing on the first day of the year within which the appointed day falls, been a dealer registered under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) and who bona fide bought for an agreed commission any goods on behalf of a principal mentioned in his account in respect of each transaction and whose turnover of such purchases has exceeded thirty thousand rupees in any such year, he may also apply under this section for a Permit to the Commissioner and the Commissioner may issue to him a Permit in the manner aforesaid.
The Commissioner may refuse to grant a Licence or Recognition or as the case may be, Permit to a dealer under any of the following circumstances, that is to say,--
(a) if a Licence, Recongnition or, as the case may be, Permit previously granted under this Act or a Licence, Authorisation, Recognition, or as the case may be, Permit granted under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), to such dealer, has been cancelled in the circumstances other than those referred to in sub-section (1) of section 35,
(b) if the dealer's Licence, or Recognition, or as the case may be, Permit has been suspended and the period of suspension has not expired,
(c) if the dealer--
(i) has failed to pay any tax (including any penalty) due from him by or under any provisions of this Act, or any earlier law; or
(ii) has failed, without sufficient cause, to furnish any declaration or return required to be furnished by or under the provisions of this Act (other than the provisions of section 61), or any earlier law; or
(iii) is an undischarged insolvent; or
(iv) has been convicted of an offence under this Act or any earlier law,
(d) if the dealer is a firm, and any partner thereof is a person,--
(i) whose Licence, Authorization, Recognition or Permit has been cancelled in the circumstances referred to in clause (a), or
(ii) to whom a Licence, Recognition or Permit, was previously refused in the circumstances referred to in clause (c).
(1) If--
(a) the registration of a Licensed dealer, Recognised dealer or Commission agent holding a Permit is cancelled; or
(b) in any year,--
(i) the turnover of sales of a Licensed dealer or as the case may be, the turnover of purchases of a Commission agent holding a Permit fails to exceed the amount requisite for the grant of a Licence, or Permit, or
(ii) the value of taxable goods manufactured for sale by a Recognised dealer fails to exceed the amount requisite for the grant of a Recognition; or
(c) the Licnesed dealer, Recognised dealer or Commission agent holding a Permit does not wish to continue to have a Licence, Recognition or Permit,
then, in the circumstances stated--
(i) in clause (a), the dealer shall forthwith,
(ii) in clause (b), the dealer shall within thirty days from the end of such year, and
(iii) in clause (c), the dealer may at any time,
present his Licence, Recognition or Permit to the Commissioner for cancellation, and the Commissioner shall cancel the Licence, Recognition or, as the case may be, Permit; and accordingly, in the circumstances stated in clause (a) the Licence, Recognition or Permit shall stand cancelled from the date of the cancellation of the registration, and in any other case it shall cease to have effect from the date of presentation for cancellation.
(2) If a Licensed dealer, Recognised dealer or Commission agent holding a Permit--
(a) fails to pay any tax (including any penalty) due from him under any provisions of this Act, or of any earlier law, or
(b) contravenes or has contravened any provisions of this Act or the rules or any conditions of his Licence, Recognition or Permit, or
(c) becomes an insolvent, or
(d) has been convicted of an offence under this Act, or any earlier law,
the Commissioner may, after giving the licensed dealer, or Recognised dealer or as the case may be, Commission agent a reasonable opportunity of being heard, suspend the Licence or, Recognition or as the case may be, Permit, for such period as he thinks fit or cancel it.
(1) Every Registered dealer whose Licence issued under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) (hereinafter in this section referred to as the existing Licence) is deemed to be a Licence under clause (b) of subsection (2) of section 88 of this Act, shall obtain from the Commissioner, a fresh Licence.
(2) An application for the purpose of obtaining a fresh Licence under sub-section (1) shall be made by a dealer in the prescribed form and within the prescribed period, to the Commissioner and such application shall be accompanied by a copy of the existing Licence. The dealer shall produce the Licence held by him, together with the additional copies thereof, if any, which were issued to him, before the Commissioner when he is asked to do so.
(3) On receipt of such application, the Commissioner shall, subject to the provisions of this Act, grant a fresh Licence to such dealer and endorse the fact of such grant of fresh Licence on the existing Licence and on the additional copies thereof if any, produced before him:
Provided that where the existing Licence was issued on the dealer's furnishing any security, the dealer shall be liable to furnish fresh security in accordance with the rules for obtaining a fresh Licence, under this section.
(4) Where the dealer fails to make an application required to be made under sub-section (2), the existing Licence shall stand cancelled from the date of the expiry of the period prescribed under sub-section (2) and the dealer shall forthwith present the same to the Commissioner for cancellation.
Save as otherwise provided in section 39, a certificate of registration, Licence, Recognition or permit shall be personal to the dealer to whom it is granted, and shall not be transferable.
If any dealer liable to pay tax under this Act--
(a) transfers his business, in whole or in part, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof, or effects or knows of any. other change in the ownership of the business, or
(b) discontinues his business or, changes the place thereof or opens a new place of business, or
(c) changes the name of his business, or
(d) enters into a partnership or other association in regard to his business,
he shall, within the prescribed time, inform the prescribed authority accordingly; and where any such dealer dies, his executor, administrator or other legal representative, or where any such dealer is a firm and there is a change in the constitution of the firm or the firm is dissolved, every person who was a partner thereof, shall, in like manner, inform the said authority of such death, change in the constitution or, as the case may be, dissolution.
Where a Registered dealer--
(a) effects a change in the name of his business, or
(b) is a firm, and there is a change in the constitution of the firm without dissolution thereof, or
(c) is a trustee of a trust, and there is change in the trustees thereof, or
(d) is a guardian of a ward, and there is a change in the guardian, or
(e) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof,
then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the dealer, or the firm with the changed constitution, or the new trustees, or new guardian or as the case may be, the partners of such partnership business, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 38, the certificate of registration shall be amended; and any Licence, Recognition or Permit granted to the Registered dealer prior to any such change as is mentioned aforesaid shall, subject to the-provisions of section 35, also continue to be valid, as also any certificates given under section 12 or 13 under such Licence, Recognition or Permit.
1[39A. Continuation of certificate of registration of dissolved firm in certain cases
Where--
(a) a Registered dealer is a firm and on the death of any partner of such firm, the firm stands dissolved, and
(b) the person who immediately before such dissolution was a partner of the firm carries on business of the dissolved firm, then--
(i) until the Certificate of Registration granted to the firm prior to its dissolution is amended under sub-clause (ii), the Certificate of Registration and the Licence, Recognition or Permit, if any, granted to the firm prior to its dissolution and any certificate given under section 12 or 13, shall, subject to section 35, continue to be valid for a period of six. months.
(ii) on an application made by such person within a period of six months for amendment of the Certificate of Registration and on information being furnished in the manner required by section 38, the Certificate of Registration, and the Licence, Recognition or Permit, if any, granted to the firm prior to its dissolution shall be amended accordingly.]
________________________
1. Section 39A was inserted by Guj. 10 of 1992, section 12.
(1) Every Registered dealer shall furnish declarations or returns for such period, by such dates, and to such authority, as may be prescribed:
Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such dealer from furnishing such declarations or returns or permit any such dealer,--
(a) to furnish them for such different periods, or
(b) to furnish a consolidated declaration or return relating to all or any of the places of business of the dealer in the State for the said period, or for such different period, to such authority,
as he may direct.
(2) If the Commissioner has reason to believe--
(a) that the turnover of sales or the turnover of purchase of any dealer is likely to exceed the relevant limit specified in sub-section (4) of section 3 for liability to pay tax, or
(b) that either the turnover of sales or the turnover of purchases of any dealer has during any year exceeded--
(i) Rs. 15,000 in the case of a dealer who is an importer or manufacturer other than a dealer of special category specified in sub-section (5) of section 3, or
(ii) Rs. 25,000 in the case of any other dealer,
he may, by notice served in the prescribed manner, require such dealer to furnish declarations or returns as if he were a registered dealer; but no tax shall be payable by such dealer, unless his turnover exceeds the relevant limit specified in sub-section (4) of section 3, nor otherwise than in accordance with the other provisions of this Act.
(3) If any dealer having furnished declarations or returns under subsection (1) or (2), discovers any omission or incorrect statement therein, he may furnish a revised declaration or return before the expiry of three months next following the last date prescribed for furnishing the original declaration or return.
(1) The amount of tax due from a Registered dealer shall be assessed separately for each year during which he is liable to pay the tax or, on an application by any such dealer to that effect, for such period exceeding one year during which he is so liable as is specified in the application:
Provided that when such dealer fails to furnish any declaration or return relating to any period of any year by the prescribed date, the Commissioner may, if he thinks fit, assess the tax due from such dealer separately for defferent parts of such year:
Proveded further that the Commissioner may, subject to such conditions as may be precsribed, and for reasons to be recorded in writing, assess the tax due from any dealer during a part of a year.
(2) If the Commissioner is satisfied that the declarations or returns furnished in respect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such declarations or returns.
(3) If the Commissioner is not satisfied that the declarations or returns furnished in respect of any period are correct and complete, and he thinks it necessary to require the presence of the dealer or the production of further evidence, he shall serve on such dealer in the prescribed manner a notice requiring him on a date and at a place specified therein, either to attend and produce or cause to be produced all evidence on which such dealer relies in support of his declarations or returns, or to produce such evidence as is specified in the notice.
On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the dealer.
1 [Provided that where a notice under this sub-section is not issued to the dealer--
(a) on or before the 31st March, 1992, in relation to any year commencing on any day before the 31st March, 1990, or
(b) within a period of one year from the date by which the last quarterly or, as the case may be, annual return is required to be furnished under sub-section (1) of section 40, in relation to any other year subsequent to the year referred to in clause (a),
the dealer shall be deemed to have been assessed on the basis of and for the year for which quarterly returns or, as the case may be, annual return is furnished by the dealer:
Provided further that nothing in the preceding proviso shall apply--
(a) to a dealer whose turnover of purchases or turnover of specified sales or turnover of sales during a year exceeds 2 [ten lakhs] rupees or the tax payable in respect of that year exceeds 2 [ten thousand] rupees ;
(b) to a dealer who has not made payment of the amount of tax within the time prescribed for its payment under sub-section (1), (2) or (3) of section 47;
(c) to a dealer who has not filed the return within the prescribed time:
(d) to a dealer who makes on or before the 31st March, 1992, or as the case may be, within a period of one year referred to in clause (b) in the preceding proviso, an application to the Commissioner for being assessed:
Provided also that the Commissioner may, subject to such conditions as may be prescribed, including those relating to condonation of delay in payment of tax or filing of return, allow the deemed assessment in respect of such a dealer.]
(4) If a dealer fails to comply with the terms of any notice issued under sub-section (3), the Commissioner shall assess, to the best of his judgment, the amount of tax due from him.
(5) If a dealer does not furnish declarations or returns in respect of any period by the prescribed date, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax (if any) due from him.
(6) If the Commissioner has reason to believe that a dealer is liable to pay tax in respect of any period, but has failed to apply for registration within time as required by section 29, the Commissioner shall, after giving him a notice in the prescribed form for a reasonable opportunity of being heard, assess to the best of his judgment the amount of tax (if any) due from the dealer in respect of such period, and any period subsequent thereto.
(7) Notwithstanding anything contained in this section, if a dealer liable to pay tax has not employed regularly any method of accounting or if in the opinion of the Commissioner, assessment cannot be made properly on the basis of the accounts maintained by a dealer, the Commissioner shall assess to the best of his judgment, the amount of tax due from such dealer.
(8) Any assessment made under this section shall be without prejudice to any penalty, or prosecution for an offence, under this Act.
________________________
1. These three provisos were added by Guj. 1 of 1992, section 2.
2. These words were and were deemed to have been substituted with effect from the 1st April, 1995 for the words " five lakhs" and "five thousand" respectively by Guj. 8 of 1995, section 5.
1[41AA. Special provision for deemed assessment for the period prior to 1st April, 1994
(1) Notwithstanding anything contained in sub-sections (2) and (3) of section 41,--
where any dealer has furnished the declarations or returns in respect of any specified period by such dates as prescribed therefore and paid the amount of tax due according to such declaration or return within the time prescribed by or under the Act--
(a) in the case of a dealer, to whom a notice is issued under subsection (3) of section 41 and whose turnover of purchases or turnover of specified sales or turnover of sales during the specified period to which the declaration or return relates does not exceed five lakhs rupees and the tax payable for the specified period does not exceed five thousand rupees, the amount of tax due from the dealer in respect of such declaration or return shall be deemed to have been assessed, if the dealer at his option makes payment of two hundred fifty rupees for each specified period in the Government treasury on or before 31st March, 1996;
(b) in the case of a dealer whose turnover of purchases or turnover of specified sales or turnover of sales during the specified period to which the declaration or return relates does not exceed fifteen lakhs rupees and the tax payable for the specified period does not exceed twenty-five thousand rupees, the amount of tax due from such dealer in respect of such declaration or return shall, irrespective of whether a notice under sub-section (3) of section 41 is issued or not, be deemed to have been assessed, if the dealer at his option makes payment of rupees five hundred for each specified period in the Government treasury on or before 31st March, 1996;
(c) in the case of a dealer whose turnover of purchases or turnover of specified sales or turnover of sales during the specified period to which the declaration or return relates exceeds fifteen lakhs rupees but does not exceed twenty-five lakhs rupees and the tax payable for the specified period does not exceed twenty-five thousand rupees, the amount of tax due from such dealer in respect of such declaration or return shall, irrespective of whether a notice under sub-section (3) of section 41 is issued or not , be deemed to have been assessed, if the dealer at his option makes payment of one thousand rupees for each specified period in the Government treasury on or before 31st March, 1996.
(2) The payment made by a dealer under clause (a), (b), or (c), of sub-section (1) shall be construed,-
(a) as if the dealer had furnished revised declaration or revised return under sub-section (3) of secton 40, and
(b) as payment made under sub-secton (3) of secion 47 towards the liability of the dealer to pay tax under such revised declaration or revised return.
(3) Nothing in this section shall apply to a dealer whose books of accounts, registers, or documents have been seized under sub-section (4) of section 59.
Explanation.--For the purposes of this section, the words "specified period" means--
(a) in relation to a dealer who maintains regular books of accounts, any year or part of the year prior to 1st April, 1994, by reference to which the accounts are maintained by him; and
(b) in relation to any other dealer, any financial year or part of the financial year prior to the said date.]
________________________
1. Section 41AA was inserted by Guj. 8 of 1995 , section 6.
1[41A. Special provisions for transitional accounting year
(1) If, in order to comply with the requirements of the Income-tax Act, 1961 (43 of 1961. 4 of 1988), as amended by the Direct Tax Laws (Amendment) Act, 1987, any dealer has changed the year by reference to which the accounts of that dealer are ordinarily maintained in his books of accounts, and if the dealer has adopted a transitional accounting year of a duration different than his earlier accounting year as an incident of such change, then notwithstanding anything in this Act or the rules made and notifications issued there under, but subject to such conditions as may be prescribed, the provisions of this Act, the rules made and notifications issued thereunder shall, in respect of the transitional accounting year, apply in the manner hereinafter provided in this section.
(2) The amount of tax due from a dealer liable to pay tax may be assessed or reassessed by a single order of assessment in respect of the transitional accounting year.
(3) Except where the context requires otherwise, the word 'year', wherever it occurs in the Act, shall be deemed to include the transitional accounting year and the provisions of this Act, the rules made and notifications issued thereunder shall be construed accordingly.
(4) Except where the context requires otherwise, any reference in this Act, the rules made and notifications issued under this Act to any amount or amounts in relation to a year shall be construed for the purposes of the transitional accounting year as a reference to the said amount or amounts as arrived at by multiplying each such amount by a fraction of which the numerator is the number of months in the transitional accounting year and the denominator is twelve:
Provided that where the transitional accounting year includes a part of a month, if such part is of fifteen days or more, it shall be increased to one complete month and if such part is of less than fifteen days, it shall be ignored.]
________________________
1. Section 41A was inserted and was deemed to have been inserted with effect from 1st April 1988 by Guj. 7 of 1989. section 2.
1[41B. Provisional assessment
(1) Where the Commissioner has reason to believe that the dealer has evaded the tax, he may, after taking into account all relevant materials gathered by him and after giving the dealer a reasonable opportunity of being heard, provisionally assess to the best of his judgment the amount of tax payable by the dealer.
(2) The provisions of this Act shall mutatis mutandis apply to the provisional assessment as if provisional assessment were an assessment made under this Act.]
________________________
1. Section 41B was inserted by Guj. 13 of 1998, section 13.
1[42. Time limit for completion of assessment
(1) No order of assessment for a year commencing on the 1st day of April, 1998 or part of such year or any year thereafter or part of such year shall be made under sub-section (3) or (4) of section 41 at any time after the expiry of three years from the end of the year in which the last monthly, quarterly or, as the case may be, annual return is filed.
(2) Where the Commissioner issues a notice under sub-section (6) of section 41 to any dealer for assessment of tax in respect of any period, no order of assessment shall be made for such part of the period, if any, as is prior to--
(a) a period of eight years ending on the last date of the year immediately preceding the year in which such notice is issued, in a case where the Commissioner has reason to believe that such dealer has failed to apply for registration with intention to defraud Government revenue; and
(b) a period of four years ending on the last date as aforesaid, in any other case:
Provided that for the purpose of this section if it is considered necessary so to do, the State Government may, subject to such conditions as it may deem fit, and the Commissioner may, subject to such conditions as may be prescribed by a general or special order, extend, either generally or specially, the period specified in sub-section (1):
Provided further that where a fresh assessment is required to be made in pursuance of any order under section 65, 67 or 69 or in pursuance of any order of any court or authority, such fresh assessment shall be made at any time within three years from the date of such order:
Provided also that in computing the period of limitation for the purpose of this section, any period by which the period of limitation is extended under the first proviso or any period during which assessment proceedings are stayed by an order or injunction of any court or authority shall be excluded.]
________________________
1. Section 42 was substituted, by Guj. 13 of 1998, section 14.
Section 43 - Applicability of the Act or earlier law to other persons liable to pay tax
Where in respect of any tax (including any penalty) due from a dealer under this Act or under any earlier law, any other person is liable for the payment thereof under any provisions of this Act or earlier law, all the relevant provisions of this Act or, as the case may be, of the earlier law, shall in respect of such liability apply to such person also, as if he were the dealer himself.
If the Commissioner has reason to believe that1[any turnover of sales or turnover of specified sales or turnover of purchases] of any goods chargeable to tax under this Act2[has escaped assessment, or has been under assessed or assessed at a lower rate] in respect of any period in an order of assessement made under section 41,3[or if the Commissioner has reason to believe that any deduction has been wrongly given or any draw back, set off or refund has been wrongly granted in any order of assessment so made,] then the Commissioner may--
(a) where he has reson to believe that the dealer has concealed4[such sales or specified sales or purchases] or any material particulars relating thereto, or has knowingly furnished incorrect declaration or returns, at any time within eight years, and
(b) in any other case, at any time within five years,
of the end of the period to which such turnover relates, serve on the dealer liable to pay tax in respect of such turnover, a notice containing all or any of the requisitions which may be included in a notice in the prescribed manner and assess, not later than three years from the date of service of the notice the amount of tax due from such dealer to the best of his judgment:
Provided that the amount of tax shall be assessed at the rates at which it would have been liable to tax had there been no escapement of assessment but after making deductions (if any) permitted from time to time by or under this Act:
Provided further that where in respect of such assessment, proceedings are pending in appeal or revision, the appropriate appellate or revisional authority under this Act may, on its own motion or on the report of the Commissioner after giving the dealer concerned a reasonable opportunity of being heard, pass such order as it deems fit:
5[Provided that the provisions of the proviso to section 42 shall mutatis mutandis apply to computation of period of limitation specified in this section.]
________________________
1. These words were substituted for the words "any turnover of sales or turnover of purchases" by Guj. 14 of 1985, section 8 (1).
2. These words were substituted for the words "has not been assessed" by Guj. 15 of 1989, section 3(1).
3. These words were inserted, by Guj. 15 of 1989, section 3 (2).
4. These words were substituted for the words "such sales or purchases" by Guj. 14 of 1985, section 8 (2).
5. This proviso was substituted by Guj. 10 of 1994, section 10.
This section was inserted by Guj. 10 of 1979, section 8 and was subsequently deleted by Guj. 15 of 1989, section 4.
(1) Where any dealer or Commission agent becomes liable to pay purchase tax under the provisions of sub-section (1) or (2) of section 16, then, the Commissioner may impose on him, in addition to any tax payable,--
(a) if he has included the purchase price of the goods in his turnover of purchases as required by sub-section (1) of section 16, a sum by way of penalty not exceeding half the amount of tax, and
(b) if he has not so included the purchase price as aforesaid, a sum by way of penalty not exceeding twice the amount of tax.
(2) If,1[*****] it appears to the Commissioner that such dealer--
(a) has failed to apply for registration as required by section 29, or
(b) has without reasonable cause, failed to comply with the notice under section2[41, 44 or 67] or
(c) has concealed the particulars of any transaction or deliberately furnished inaccurate particulars of any transaction liable to tax,
the Commissioner may impose upon the dealer by way of penalty, in addition to any tax3[assessed under section 41 or reassessed under section 44 or revised under section 67], a sum not exceeding one and one-half times the amount of the tax.
(3) If a dealer fails to present his Licence, Recognition or as the case may be, Permit for cancellation as required by section 35 or 36, the Commissioner may impose upon the dealer by way of penalty, a sum not exceeding two thousand rupees.
4[(3A) If a dealer fails to furnish any declaration or any return by the prescribed date as required under sub-section (1) of section 40, the Commissioner shall impose upon such dealer by way of penalty for each declaration or return, a sum of two hundred rupees for every month or part of a month comprised in the period commencing from the day immediately after the expiry of prescribed date and ending on the date on which a declaration or return is furnished.]
(4) If a dealer fails without sufficient cause to furnish any declaration or any return5[as required by proviso to sub-section (1) or sub-section (2) of section 40], the Commissioner may impose upon the dealer by way of penalty, a sum not exceeding two thousand rupees.
6[(5) Where in the case of a dealer the amount of tax--
(a) assessed for any period under section7[**] 41 or 50; or
(b) reassessed for any period under section 44,
exceeds the amount of tax already paid under sub-section (1), (2) or (3) of section 47 by the dealer in respect of such period by more than8[twenty five per cent.] of the amount of tax so paid, the dealer shall be deemed to have failed to pay the tax to the extent of the different between the amount so assessed or reassessed as aforesaid and the amount paid.
9[(6) Where under sub-section (5), a dealer is deemed to have failed to pay the tax to the extent mentioned in the said sub-section, there shall be levied on such dealer a penalty not exceeding one and one-half times the difference referred to in sub-section (5).]]
(7) Wherever any person fails without suficient cause, to furnish any information required by section 38, the Commissioner may, by an order in writing, impose upon the dealer by way of penalty a sum not exceeding two thousand rupees.
(8) If any dealer coatravens the provisions of section 57, the Commissioner may, direct him to pay by way of penalty a sum not exceeding ten per cent. of the amount of the bill or cash memorandum in respect of which such contravention has been made.
(9) If the Commissioner has reason to believe that any person is liable to a penalty under any of the provisions of this section, he shall serve on him a notice requiring him on a date and at a place specified in the notice to attend and to show cause why a penalty as provided in such provision should not be imposed on him.
(10) The Commissioner shall there upon hold an inquiry and shall make such order as he thinks fit.
10[(11) This section as amended by section 4 of the Gujarat Sales Tax (Amendment) Ordinance, 1991 (Guj. Ord. 3 of 1991) shall apply and shall be deemed always to have applied in relation to the liability to pay tax on sale of goods, specified sales and purchases of goods, which have taken place during the period commencing on the 1st April, 1990 and ending immediately before the commencement of the said amending section.]
________________________
1. The words and figures "while assessing the amount of tax due from a dealer under section 41" were deleted by Guj. 10 of 1992, section 14 (1).
2. These figures and word were substituted for the figures "41", by Guj. 10 of 1992, section 14 (2).
3. These words and figures were substituted for the words and figures "assessed under section 41". by Guj. 10 of 1992., section 14 (3).
4. Sub-section (3A) was inserted by Guj. 13 of 1998, section 15 (1).
5. These words, brackets and figures were substituted for the words and figures "as required by section 40" by Guj. 13 of 1998, section 15 (2).
6. Sub-sections (5) and (6) were substituted by Presi. Act No. 10 of 1976, section 7.
7. The figures "19" were deleted by Guj. 1 of 1992, section 3 (1) (a).
8. These words were substituted for the words "twenty percent", by Guj. 1 of 1992, section 3 (1) (b).
9. Sub-section (6) was substituted, by Guj. 1 of 1992, section 3 (2).
10. Sub-section (11) was inserted by Guj. 1 of 1992, section 3(3).
(1) If any person collects any amount by way of tax in contravention of the provisions of1[section 56], he shall be liable to pay, in addition to any tax for which he may be liable,
(i) a penalty equal to such amount as shall not be less than the amount so collected or more than double such amount, in a case where the Commissioner has reason to believe that such person has wilfully contravened the provisions of1[section 56], and
(ii) a penalty equal to the amount so collected, in any other case.
(2) If any person being a dealer liable to pay tax under this Act or being a dealer who was required to do so by the Commissioner by notice served on him. fails to maintain accounts in the manner specified in subsection (1) of section 58, or fails when directed to do so under that section to keep any accounts or record in accordance with the direction, he shall be liable to pay in addition to any tax for which he may be liable, a penalty of the amount not exceeding two thousand rupees or double the amount of tax which would have been payable had there been no such contravention, which-ever is less.
(3) If the Commissioner, in the course of any proceedings under this Act or otherwise, has reason to believe that any person has become liable to a penalty under sub-section (1) or (2), he shall serve on such person a notice requiring him on a date and at a place specified in the notice to attend and to show cause why a penalty as provided in sub-section (l)or (2) should not be imposed on him.
(4) The commissioner shall thereupon hold an inquiry and shall make such order as he thinks fit.
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1. These word, and figures were substituted for the words, figures and letter "section 10A or section 56 or both" by Guj. 15 of 1997, section 7.
This section was inserted by Guj. 10 of 1979, section 9 and was subsequently deleted by Guj. 14 of 1986, section 5.
47.1 [Payment of tax and deferred payment of tax, etc.]
(1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.
(2) A registered dealer furnishing declaration or returns as required by sub-section (1) of section 40, shall first pay into a Government treasury, in the manner prescribed the whole amount of tax due from him according to such declaration or return alongwith the amount of any penalty payable by him under section 45.
(3) A Registered dealer furnishing a revised declaration or revised return in accordance with sub-section (3) of section 40 which revised declaration or revised return shows that a larger amount of tax than already paid is payable, shall first pay into a Government treasury the extra amount of tax.
(4) (a) The amount of tax --
(i) due where declarations or returns have been furnished without full payment therefore, or
(ii) assessed or re-assessed for any period under section 41 or section 44 less any sum already paid by him by the dealer in respect of such period or assessed under section2 [50],
3 [(iii) provisionally assessed for any period under section 41B less any sum already paid by the dealer in respect of such period.]
(b) the amount of penalty (if any) levied under section 45 or46,4 [and]
5 [(c) the amount of interest, if any, under sub-section (4A),]
shall be paid by the dealer or the person liable therefor into a Government treasury by such date as may be specified in a notice issued bythe Commissioner for this purpose, being a date not earlier than6 [ten days] from the date of service of the notice:
Provided that the Commissioner or an appellate authority in an appeal under section 65 may, in respect of any particular dealer or person, and for reasons to be recorded in writing, extend the date of payment, or allow him to pay the tax or penalty (if any) byinstalments:
7 [Provided further that notwithstanding anything contained in this Act or in the rules made thereunder but subject to such conditions as the State Government or the Commissioner may by general or special order specify, where a dealer to whom incentives by way of deferment of sales tax or purchase tax or both have been granted by virtue of an Eligibility Certificate granted by the Commissioner of Industries, Gujarat State or any officer authorised by him in this behalf and where a loan liability equal to the amount of any such tax payable by such dealer has been raised by the Gujarat Industrial investment Corporation Limited or the Gujarat State Financial Corporation Limited, then such tax shall be deemed, in the public interest, to have been paid.]
8 [(4AA) Where provisional assessment is made in respect of any period under sub-section (1) of section 41B and thereafter assessment is made in respect of that period or part of that period under section 41, the amount of tax provisionally assessed and paid by a dealer shall be adjusted against the amount of tax assessed and payable by a dealer.]
9 [(4A) (a) Where a dealer does not pay the amount of tax within the time prescribed for its payment under sub-section (1), (2) or (3), then there shall be paid by such dealer for the period commencing on the date of expiry of the aforesaid prescribed time and ending on date of payment of the amount of tax, simple interest, at the rate of twenty-four per cent. per annum on the amount of tax not so paid or on any less amount thereof remaining unpaid during such period.
(b) Where the amount of tax assessed or reassessed for any period, under section 41 or section 44, subject to revision if any, under section 67, exceeds the amount of tax already paid by a dealer for that period, there shall be paid by such dealer, for the period commencing from the date of expiry of the time prescribed for payment of tax under sub-section (1), (2) or (3) and ending on date of order of assessment, reassessment or, as the case may be, revision, simple interest at the rate of twenty-four per cent. per annum on the amount of tax not so paid or on any less amount thereof remaining unpaid during such period.
(c) Where a dealer does not pay the amount of tax falling under clause (a) of sub-section (4) on or before the date specified in the notice issued under that sub-section, than there shall be paid by such dealer for the period commencing on the specified date and ending on the date of payment, simple intrest at the rate of twenty-four per cent. per annum on the amount of tax not so paid or any less amount thereof remaing unpaid during such period:
Provided that no interest shall be payable under clause (b),--
(i) in the case where dealer has furnished the returns or declarations and made payment of the amount of tax in accordance with the provisions of sub-section (1), (2) or (3) and the difference between the amount of tax assessed or reassessed for any period and the amount of tax so paid for such period dose not exceed ten per cent. of the amount of so tax paid by the dealer;
10 [* * * * * * * ]
(iii) in the case where any assessment is kept pending in accordance with a general or special order of the State Government or the commissioner, in respect of the period for which the assessment is kept pending;
(iv) in the case where on account of an order passed under section 67 an additional amount of tax becomes payable by a dealer, on such additional amount of tax for the period commencing on the date of order of assessment and ending on the date of the order so passed;
(v) in the case where on account of a judgement of the Gujarat High Court or the Supreme Court an additional amount of tax becomes payable by a dealer, on such additional amount of tax for the period ending on the date of suchjudgement;]
11 [(vi) in the case where in assessing the amount of tax from any dealer under this Act in respect of any period, the time taken for making an order of assessment exceeds thirty-six months for the date of expiry of the time prescribed for payment of tax under sub-section (1), (2), or (3) of section 47, in respect of the period exceeding thirty-six months.]
12 [(4B) Where a dealer is liable to pay interest under sub-section (4A) and he makes payment of an amount which is less than the aggregate of the amount of tax, penalty and interest, the amount so paid shall be first applied towards the amount of interest, thereafter the balance, if any, towards the amount of penalty and thereafter the balance, if any, towards the amount of tax.]
(5)13 [Any tax, penalty or interest] which remains unpaid after the date specified in the notice for payment, or after the extended date of payment, and any instalment not duly paid, shall be recoverable as an arrear of land revenue.
14 [(6) This section as amended by section 5 of the Gujarat Sales Tax (Admendment) Ordinance, 1991 shall apply and shall be deemed always to have applied in relation to the liability to pay tax on sales of goods, specified sales and purchases of goods which have taken place during the period commencing of the 1st April 1990 and ending immediately before the commencement of the said section.
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1. This marginal note was substituted for the original by Guj. 5 of 1988,section 3 (2).
2. These figures were substituted for the figures and wordes "19 or 50, and" by Guj. 1 of 1992,section 4(1).
3. Sub-clause (iii) was inserted by Guj. 13 of 1998,section 16(1).
4. This word was added by Guj. 1 of 1992,section 4 (1) (b).
5. Clause (c) was added, byGuj. 1 of 1992, section 4 (1) (c).
6. These words were substituted for the words "thirty days" by Guj. 15 of 1989,section 5(1).
7. This proviso was added by Guj. 5 of 1988,section 3(1).
8.Sub-section (4AA) was inserted by Guj. 13 of 1998, section 16(2).
9.Sub-section (4A) was substituted by Guj. 1 of 1992, section 4(2).
10.Clause (ii) was deleted by Guj. 10 of 1994, section 11(1).
11.Clause (vi) was inserted by Guj. 8 of 1995, section 7.
12.Sub-section (4B) was inserted by Guj. 10 of 1994, section 11(2).
13.These words were substituted for the word "Any tax or penalty" by Guj. 15 of 1989,section 5(2).
14.Sub-section (6) was added by Guj. 1 of 1992, section 4(3).
1[47A. Special powers of Sales Tax Authorities for recovery of tax as arrears of land revenue
(1) For the purpose of effecting recovery of the amount of2[tax, penalty or interest] due from any dealer or other person by or under the provisions of this Act or under any earlier law, as arrears of land revenue,--
(i) the Commissioner of Sales Tax, the Additional Commissioners of Sales-Tax and the Deputy Commissioners of Sales-Tax shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879 (Bom. V of 1879),
(ii) the Assistant Commissioners of Sales Tax shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a Civil Jail) and perform all the duties of the Assistant or Deputy Collector under the said Code,
(iii) the Sales Tax Officers shall have and exercise all the powers (except the powers of3[* * * *] arrest and confinement of a defaulter in a Civil Jail) and perform all the duties of the Mamlatdar under the said Code,
4[(iiia) the Sales Tax Inspectors shall have and exercise all the powers of the Sales Tax Officers specified in clause (iii) (except the powers of confirmation of sale).]
(2) Every order passed in exercise of the powers conferred by sub-section (1) shall, for the purposes of sections 64, 65, 66, 67, 69 and 72 be deemed to be an order passed under this Act.]
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1. Section 47A was inserted by Guj. 10 of 1979, section 11.
2. These words were substituted for the words "tax or penalty" by Guj. 10 of 1992, section 16.
3. The words "confirmation of sale and" were deleted by Guj. 10 of 1984, section 2(1).
4. Clause (iiia) was inserted, by Guj. 10 of 1984, section 2(2).
Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time by notice in writing, a copy of which shall be forwarded to the dealer at his last address known to the Commissioner, require,--
(a) any person from whom any amount of money is due, or may become due, to a dealer and on whom notice has been served under sub-section (4) of section 47, or
(b) any person who holds or may subsequently hold money for or on account of such dealer,
to pay to the Commissioner, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the dealer in respect of the arrears of1[tax, penalty or interest], or the whole of the money when it is equal to or less than that amount.
Explanation.--For the purpose of this section the amount of money due to a dealer from, or money held for or on account of a dealer by any person, shall be calculated after deducting therefrom such claims (if any), lawfully subsisting, as may have fallen due for payment by such dealer to such person.
The Commissioner may at any time, or from time to time amend or revoke any such notice, or extend the time for making any payment in pursuance of the notice.
Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer, and the receipt of the Commissioner shall constitute a good and sufficient discharge of the liability of such person, to the extent of the amount referred to in the receipt.
Any person discharging any liability to the dealer after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged, or to the extent of the liability of the dealer for1[tax, penalty or interest], whichever is less.
Where a person to whom a notice under this section is sent objects to it, by a statement in writing that the sum demanded or any part thereof is not due or payable to the dealer or that the amount held for or on account of the dealer is under genuine dispute, the Commissioner shall hold an enquiry and after giving a reasonable opportunity of being heard to such person and the dealer, shall make such order as he thinks fit.
Any amount of money which a person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.
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1. These words were substituted for the words "tax and penalty" by Guj. 10 of 1992, section 17.
Section 48A - Provisional attachment to protect revenue
1[48A. Provisional attachment to protect revenue
(1) Where during the pendency of any proceedings of provisional assessment or assessment of tax or reassessment of turnover escaping assessment, the Commissioner is of the opinion that for the purpose of protecting the interests of the revenue, it is necessary so to do, he may by order in writing attach provisionally any property belonging to the dealer in such manner as may be prescribed.
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):
Provided that the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit so however that the total period shall not in any case exceed one year.]
________________________
1. Section 48A was inserted by Guj. 13 of 1998, section 17.
(1) Subject to the conditions or exemptions, if any, specified in relation to them, the following classes of sales or purchases shall be exempt from the payment of the whole of tax payable under the provisions of this Act, namely:-
(i) Sales to the1 [Canteen Stores Department] of goods certified by it as being intended for being sold directly or through Canteens to members of the Armed Forces of India at any place whether in Gujarat State or outside it;
(ii) Sales by the1 [Canteen Stores Department] to the Unit Canteens run by officers of the Armed Forces of India, of goods which are intended for being sold to members of the Armed Forces of India;
(iii) Sales by Unit Canteens run by officers of the Armed Forces of India, of goods obtained by such Unit Canteens from the1 [Canteen Stores Department], to members of the Armed Forces of India;
(iv) Sales of goods by the1 [Canteen Stores Department] to members of the Armed Forces of India;
(v) Sales to branches or depots of the Military Farms Department (India) situated in the State of Gujarat, of milk products including cream, butter, ghee and khoa (except buttermilk, curds, lassi and chakka, and sweetmeats including shrikhand; busudi and dudhpak), certified by the officers in charge of the said branches of depots as being intended for being supplied directly or through the parent farms conducted by the said department any where in India, to the members of the Armed Forces of India ;
(vi) Sales of goods to the offices and agencies of the United Nations Organisation specified hereunder, if the purchasing office or agency furnishes to the selling dealer a certificate in the prescribed form declaring inter alia that the goods are purchased for official use of such office or agency, namely:-
(1) The United Nations World HealthOrganisation;
(2) The United Nations Children's Fund;
(3) The United Nations InformationCentre;
(4) The United Nations Techinical Assistance Board;
(5) The United Nations Military Observers Group in India and Pakistan;
(6) The International Labour Office;
(7) The United Nations Food and AgricultureOrganisation;
(8) The United Nations Educational, Scientific and Cultural Organisation ;
(vii) Sales of goods to the dully accredited representatives of CARE India (Co-operative for American Relief Everywhere, Incorporated), if the accredited representative furnishshes to the selling dealer a certificate in the prescribed form declaring inter alia that the goods are purchased by CARE India for distribution in India free ofcost.
(2) Subject to such conditions as it may impose, the State Government may, if it considers it necessary so to do in the public interest, by notification in the Official Gazette,2 [exempt any specified class of sales or of specified sales or of purchases] from payment of the whole or any part of3 [the tax] payable under the provisions of this Act.
(3) Every notification issued under sub-section (2) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which it is so laid or the session immediately following. Any rescission or modification so made by the State Legislature shall be publised in the Official Gazatte and shall thereupon take effect.
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1. These words were substituted for the words and brackets "Canteen Stores Department (India)" by Guj. 13 of 1977,section 3.
2.These words were substituted for the words "exempt any specified class of sales or purchases" by Guj. 14 of 1985,section 9.
3.These words were substituted for the words "any tax" by Guj. 3 of 1981, section 4.
(1)1[If any specified class of sales or of specified sales or of purchases] is exempted under section 49 from the whole or any part of any tax payable under this Act subject to any condition, then, in the event of a breach of such condition in respect of any goods so sold or purchased the seller or purchaser responsible for, such breach shall,2[notwithstanding any-thing contained in section 3 or section 3A, be liable to pay tax on such sale, specified sale or purchase], as the case may be, to the extent to which it was exempted under section 49 from the payment of tax.
(2) If the Commissioner has reason to believe that the seller or purchaser, as the case may be, has incurred liability to pay tax under sub-section (1), he shall serve on the seller or purchaser, as the case may be, a notice requiring him on a date and a place specified therein, either to attend and produce or cause to be produced all evidence on which such person relies in connection with his liability under the section or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess to the best of his judgment, the amount of tax due from him within a period of not more than four years from the date on which the breach concerned has come to the notice of the Commissioner:
3[Provided that the provisions of the proviso to section 42 shall mutatis mutandis apply to computation of period of limitation specified in this section.]
________________________
1. These words were substituted for the words "If any specified class of sales or purchases" by Guj. 14. of 1985, section 10(a).
2. These words, figure; and letter were substituted for the words and figure "notwithstanding anything contained in section 3, be liable to pay tax on such sale or purchase", by Guj. 14. of 1985, section 10(b).
3. This proviso was substituted by Guj. 10 of 1994, section 12.
The State Government may by rules provide, that-
(a) in such circumstances and subject to such conditions as may be specified in the roles a drawback, set off, or refund of the whole or any part of the tax-
(i) paid or levied or leviable under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) in respect of any earlier sales or purchases of goods which are held in stock by a dealer on the appointed day, be granted to such dealer,
(ii) paid or levied or leviable in respect of on any earlier sale or purchase of goods under this Act or the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), be granted to the purchasing dealer;
(b) for the purpose of the levy of tax under any of the provisions of this Act, the sale price or purchase price shall, in the case of any class of sales or purchases, be reduced to such extent, and in such manner, as may be specified in the rules.
The Commissioner shall refund to a person the amount of tax and penalty (if any) paid by such person in excess of the amount due from him. The refund may be either by cash payment or, at the option of the person by deduction of such excess from the amount of tax and penalty due in respect of any other period:
Provided that the Commissioner shall first apply such excess towards the recovery of any amount due in respect of which a notice under subsection (4) of section 47 or under the relevent provisions of the earlier law has been issued and shall then refund the balance (if any).
1[52A. Power to withhold refund in certain cases
(1)Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the authority competent to grant such refund is of the opinion that the grant of the refund is likely to adversely affect the revenue, such authority may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.
(2) Where a refund is witheld under sub-section (1), the State Government shall pay interest in accordance with the provisions of section 54 on the amount of refund ultimately determined to be due to the person as a result of such proceeding, for the period from the date immediately following the expiry of ninety days from the date of the order referred to in subsection (1) to the date of refund.]
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1. Section 52A was inserted by Guj. 7 of 1983, section 6.
Where any declared goods are sold by a dealer in the course of inter-State trade or commerce, and such dealer shows to the satisfaction of the Commissioner that a tax under this Act, or any earlier law has been levied in respect of any earlier sale or purchase of such goods made in the State after the date of the coming into force of section 15 of the Central Sales Tax Act, 1956 (LXXIV of 1956), then an amount equal to the tax so levied shall be refunded to such dealer in such manner, and subject to such conditions, as may be prescribed.
(1)1[(aa) Where refund of any amount becomes due to the dealer by virtue of an order of assessment under section 412[for the specified year], he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest at the rate of fourteen per cent. per annum on the said amount from the date immediately following the date of closure of the accounting year to which the said amount relates to the date of order of assessment:
Provided that where dealer has paid any amount after the closure of the accounting year and such amount is required to be refunded, no interest shall be payable for the period from the date of closure of such accounting year to the date of payment of such amount:
Provided further that no interest shall be payable on the amount of refund which does not exceed rupees one hundred.]
3[Explanation.--For the purposes of this clause, the expression "specified year" means --
(i) the financial year commencing from the 1st April, 1993;
(ii) the calender year commencing from the 1st January, 1993;
(iii) Samvat year 2049 commencing from the kartak sud akam;
(iv) co-operative year commencing from the 1st October, 1993; or (v) any such year thereafter.]
4[(a) Where an amount required to be refunded by the Commissioner to any person by virtue of an order of assessment under section 41 is not so refunded to him within a period of thirty five days of the date of the order; or
(b) Where an amount required to be refunded by the Commissioner to any person by virtue of any other order made under this Act is not so refunded to him within a period of ninety days of the date of the order,
the state Government shall pay such person simple interest at5[fourteen per cent] per annum on the said amount from the date immediately following the expiry of the period specified in clause (a) or, as the case may be, clause (b) to the date of the refund:]
Provided that no interest shall be payable where an appeal or revision application is filed or where an application has been made to the Tribunal to refer to the High Court any question of law.
Explanation 1.--If the delay in granting the refund within6[the period specified in clause (a) or (b)] is attributable to the dealer, whether wholly or in part the period of the delay attributable to him shall be excluded from the period for which interest is payable.
Explanation 2.--In case of an order relating to refund passed in appeal or in revision, the period of ninety days shall be calculated from the date of the receipt of such order by the Sales Tax Officer.
(2) Where any question arises as to the period to be excluded for the purposes of calculation of interest under the provisions of this section, such question shall be determined by the Commissioner whose decision shall be final.
________________________
1. Clause (aa) was inserted by Guj. 11 of 1993, section 4(1).
2. These words were inserted and were deemed always to have been inserted with effect from the 1st April, 1993 by Guj. 10 of 1994, section 13(1).
3. This explanation was added and was deemed always to have been added with effect from the 1st April 1993, by Guj. 10 of 1994, section 13(2).
4. This portion was substituted for the portion beginning with the words "Where an amount required to be" and ending with the words "period of ninety days to the date of the refund" by Guj. 10 of 1979, section 12(1).
5. These words were substituted for the words "twenty four percent." by Guj. 11 of 1993, section 4(2).
6. These words, brackets and letters were substituted for the words "the period of ninety days aforesaid", by Guj. 11 of 1993, section 12(2).
55. Remission of1[tax, penalty or interest]
(1) Subject to such, conditions as it may impose the State Government may, if it is necessary so to do in the public interest or to grant concession in case of double taxation or to redress an inequitable situation, remit by an order either generally or specially,2[the whole or any part of the tax, penalty or interest] payable in respect of any period by any dealer or a class of dealer or3[of any specified class of sales or specified sales or purchases].
(2) The Commissioner may, in such circumstances and subject to such conditions and limit as may be prescribed, remit2[the whole or any part of the tax, penalty or interest] payable, in respect of any period, by any dealer.
________________________
1. These words were substituted for the word "taxes" by Guj. 10 of 1992, section 18(2).
2. These words were substituted for the words" the whole or any part of the taxes" by Guj. 10 of 1992, section 18(1).
3. These words were substituted by Guj. 14 of 1985, section 11.
1[55A. Composition of tax
(1) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer referred to in sub-clause (f) of clause (10) of section 2 to pay at his option in Hue of the amount of tax (including additional tax) leviable from him under section 72[or 8] in respect of any period, a lump sum by way of composition3[at the rate or rates as may be fixed by the State Government by notification in the Official Gazette having regard to the incidence of tax on the nature of the goods involved in the execution of total value of the works contract].
(2) The provisions of sections4[13, 51 and 55] shall not apply to a dealer who opts for composition of tax under sub-section (1).]
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1. Section 55A was inserted and was deemed to have been inserted with effect from the 5th August, 1985 by Guj. 8 of 1988, section 9.
2. These word and figure were substituted for the figure and word "8 or 10" by Guj. 9 of 1992, section 18.
3. These word were substituted for the words "at the rate of two percent of the total value of the works contract executed by him" by Guj. 11 of 1993, section 5.
4. These figures and word substituted for the figures and word "13 and 51" by Guj. 10 of 1992, section 19.
1[55B. Composition of tax on certain specified sales
The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer engaged in the specified sale of hiring ofShamiyana,2[electrical fans,electrical goods, furnitures or utensils] to pay at his option in lieu of the amount of the tax leviable from him under this Act in respect of any period, a lump-sum by way of composition at the rate as may be fixed by the State Government by notification in theOfficial Gazetee.]
________________________
1. Section 55B was inserted by Guj. 11 of 1993. section 6.
2.The Words were inserted by Guj.8 of 1995,s.8
1[55BB. Composition of tax on lottery tickets
The Commissioner may, subject to such conditions as may be prescribed, permit any dealer engaged in sale of lottery tickets to pay at his option in lieu of the amount of tax leviable from him on the sale of lottery tickets under section 7 in respect of a month, a lump sum by way of composition at the rate of two lakh fifty thousand rupees per lottery scheme in a month or part thereof.]
________________________
1. Section 55B was inserted by Guj. 15 of 1997, section 8.
1[55C. Power not to recover tax not levied or short levied in certain circumstances
Notwithstanding anything contained in this Act, or in any judgement, decree or order of any Court or Tribunal, if the State Government is satisfied--
(a) that practice was, or is, generally prevalent regarding levy of tax on any class of sales or purchases at a lower rate than the rate at which the tax is leviable or not to levy any tax on any class or sales or purchases; and
(b) that such class of sales or purchases were, or are, liable-
(i) to tax, in cases where, according to the said practice, the tax was not, or is not, being levied, or
(ii) to higher rate of tax than what was, or is being, levied according to the said parctice,
then, the State Government may, by notification in the Official Gazette, direct that the whole of the tax payable on such class of sales or purchases or as the case may be, the tax in excess of that payable on such class of sales or purchases, but for the said practice, shall not be required to be paid in respect of the class of sales or purchases on which the tax was not, or is not being, levied, or was, or is being short levied, in accordance with the said practice.]
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1. Section 55C was originally inserted as section 55AA by Guj. 10 of 1992, section 20 and subsequently it was renumbered as section 55C by Guj. 11 of 1993, section 7.
(1) No person shall collect sum by way of tax1[in respect of sale or specified sale of any goods] on which by virture of section 5 or section 49 or a notification issued thereunder no tax is payable.
(2) No person selling any goods shall collect from the purchaser any amount by way of tax unless such person is a registered dealer and is liable to pay the tax in respect of such sale.
(3) Subject to sub-sections (1) and (2), no dealer shall collect any amount by the way of tax in excess of the amount of tax payable by him under the provisions of this Act in respect of any transaction.
2[(4) Notwithstanding anything contained in sub-section (2), no dealer to whom section 55A applies shall collect any amount by way of sales tax, general sales tax, or, as the case may be, additional tax, on the sales referred to in sub-clause (c) of clause (28) of section 2 made during the period to which such composition relates:]
Provided that sub-sections (2) and (3) shall not apply where a person is required to collect such amount of the tax separately in order to comply with conditions and restrictions imposed on him under the provisions of any law for the time being in force.
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1. These words were substituted by Guj. 14 of 1985, section 12.
2. Sub-section (4) was inserted by Guj. 8 of 1988, section 10.
If--
(a) a Registered dealer sells goods to another Registered dealer, or
(b) a Registered dealer whose1[turnover of sales or specified sales] has exceeded2[one lakh rupees] in the previous year, sells in the current year any goods exceeding3[ten rupees] in value in any one transaction to any other person,
he shall issued to the purchaser a bill or cash memorandum serially numbered, signed and dated by him or his servent, manager or agent, and showing therein such other particulars as may be prescribed. He shall keep a counterfoil or duplicate of such bill or cash memorandum duly signed and dated and preserve it for a period of not less than three years4[from the date of sale or specified sale].
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1. These words were substituted by Guj. 14 of 1985, section 13(1).
2. These words were substituted for the words "thousand rupees" by Guj. 10 of 1979, section 13(1).
3. These words were substituted for the words "five rupees", by Guj. 10 of 1979, section 13 (2).
4. These words were substituted by Guj. 14 of 1985, section 13 (2).
For the purposes of this Chapter, unless the context other-wise requires, --
(a) "contractor" or "sub-contractor" means the dealer referred to in sub-clause (1) of clause (10) of section 2;
(b) "specified sale" means the sale referred to in sub-clause (c) of clause (28) of section 2;
(c) "specified sale price" means the sale price referred to in sub-clause (b) of clause (29) of section 2; and
(d) "specified works contract" means a works contract, the specified sale price of which exceeds ten lakh rupees.
(1) Notwithstanding that the assessment in respect of the specified sales is to be made for a year or part of a year, the tax on such sales shall be payable at source in accordance with the provisions of this section.
(2) Nothing in sub-section (1) shall prejudice the levy of tax on the specified sales under sections 7 and 8.
(3)(a) Any person responsible for paying specified sale price to a contractor for carrying out any work in pursuance of a specified works contract, shall at the time of payment of the whole or part of the specified sale price, deduct from such price an amount equal to two paise in a rupee of such payment as a tax on specified sales.
(b) Any person being a contractor responsible for paying specified sale price to a sub-contractor in pursuance of a contract with the sub-contractor for carrying out the whole or part of the work undertaken by the contractor in respect of a specified works contract, shall at the time of payment of the whole or part of the specified sale price, deduct from such price an amount equal to two paise in a rupee of such payment as a tax on specified sales.
1[(3A) If a person has entered into works contract with a contractor and the contractor has entered into a contract with a sub-contractor entrusting to the sub-contractor the carrying out of the whole or part of the work (hereinafter referred to as "the sub-contract") relating to the said works contract and the contractor has at the time of payment of the specified sale price in respect of the said sub-contract to the sub-contractor deducted an amount as tax under clause (b) of sub-section (3) and has paid the same under subsection (6), then notwithstanding anything contained in clause (a) of the said sub-section (3), the person shall not at the time of payment of the specified sale price to the contractor deduct an amount under clause (a) of sub-section (3) equal to the amount of tax paid by the contractor under sub-section (6).]
(4) (a) Where the Commissioner is satisfied that the contractor or the sub-contractor is not liable to pay tax under this Act on specified sales involved in any specified works contract, he shall, on an application made by the contractor or the sub-contractor in this behalf, give him a certificate to that effect in such form as may be prescribed.
(b) Where any such certificate is given under clause (a), the person responsible for paying any specified sale price under clause (a) or clause (b) of sub-section (3) shall not deduct any amount as tax in respect of the specified works contract mentioned in the certificate.
(5) Any amount deducted as tax in accordance with the provisions of sub-section (3), shall be deemed to be an amount received by the contractor or the sub-contractor as part of the specified sale price is pursuance of the specified works contract.
(6) Any person deducting the amount as tax in accordance with the provisions of sub-section (3) shall--
(a) pay such amount into a Government Treasury2[in such manner and within such period as may be prescribed],
(b) obtain a treasury receipt therefor, and
(c) furnish a copy of such receipt to the contractor or, as the case may be, the sub-contractor3[within thirty days from the date on which he obtains the receipt].
(7) Every person deducting the amount as tax in accordance with the provisions of sub-section (3) shall, at the time of payment of the whole or part of the specified sale price, furnish to the contractor or, as the case may be, the sub-contractor a certifice specifying the amount so deducted and such other particulars as may be prescribed.
(8) Any deduction made in accordance with the provisions of subsection (3) and paid in to the Government Treasury under sub-section (6) shall be treated as a payment of tax or, as the case may be, lump sum by way of composition under section 55A, on behalf of the contractor or, as the case may be, the sub-contractor, and, on the production of a certificate furnished to him under sub-section (7), along with a copy of a treasury receipt given to him under sub-section (6), credit shall be given to him for the amount so deducted in the assessment of tax, if any, made under this Act for the relevant year or, as the as the case may be, in the payment of the lump sum.
(9) Where an amount as tax on specified sales has not been deducted in accordance with the provisions of this section, the tax on specifide sales shall be payable by the contractor or, as the case may be, the sub-conctractor directly.
(10) Where any amount deducted under sub-section (3) remains unpaid after expiry of the time specified in sub-section (6), such amount shall be recoverable as an arrear of land revenue and the sales tax authorities shall, for the purpose of effecting recovery of the amount, exercise the powers conferred on them under section 174.
(11)(a) If any person does not deduct an amount under sub-section (3) or after deducting the amount under that sub-section, fails to pay the same into the Government Treasury under sub-section (6) within the time specified therein, he shall be liable to pay such penalty not exceeding twenty-five per cent. of the amount required to be deducted by him under sub-section (3) as may be imposed by the Commissioner.
(b) The Commissioner shall, for the purpose of imposing penalty under clause (a), exercise the same powers as are conferred on him under sub-sections (3) and (4) of section 46 in relation to imposing of penalty under that section.
(12) Where a person deducting the amount of tax in accordance with the provisions of sub-section (3) does not pay the amount so deducted into the Government Treasury under sub-section (6) within the time specified therein, there shall be paid by such person, in addition to the penalty imposed on him under sub-section (11), for the period commencing on the date of expiry of the time specified in sub-section (6) and ending on the date of payment of the amount into the Government Treasury, simple interest at the rate of twenty-four per cent. per annum of the amount not so paid or any less amount remaining unpaid during that period.]
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1. Sub-section (3A) was inserted by Guj. 13 of 1998, section 18(1).
2. These words were substituted for the words "within ten days from the date of deduction of the amount" by Guj. 13 of 1998, by Guj. 13 of 1998, section 18(2) (i).
3. These words were added, by Guj. 13 of 1998, section 18(2) (ii).
1[57C. Person deducting tax to furnish return
Every person deducting tax under sub-section 57B shall furnish or cause to be furnished returns in such form and within such period as may be prescribed to the Sales Tax Officer within whose jurisdiction the person resides or carries on his business.]
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1. Section 57C was inserted by Guj. 13 of 1998, section 19.
(1) Every dealer liable to pay tax under this Act, and every other dealer who is required so to do by the Commissioner by notice served on him in the prescribed manner, shall maintain regularly in the course of his business correct and complete books of accounts.
(2) If the Commissioner considers that the accounts kept are not sufficiently clear or intelligible to enable him to determine whether or not a dealer is liable to pay tax during any period, or are so kept as not to enable a proper scrutiny of the declaration, returns or the statements furnished, the Commissioner may require such dealer by notice in writing to keep such accounts1[(including records of sales, specified sales or purchases)] in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.
(3) The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any dealer or by notification in the Official Gazette direct any class of dealers, to maintain accounts and records showing such particulars regarding2[their purchases, sales, specified sales or deliveries of goods], in such form, and in such manner, as may be specified by him.
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1. These brackets and words were substituted by Guj. 14 of 1985, section 14(1).
2. These words were substituted, by Guj. 14 of 1985, section 14(2).
(1) The Commissioner may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents, or to furnish any information relating to stocks of goods of, 1 [or to sales, specified sales, purchases and deliveries of goods] by the dealer or any other information relating to his business, as may be necessary for the purposes of this Act.
(2) All accounts, registers and documents relating to stocks of goods of, 2 [or to sales, specified sales, purchases and deliveries of goods] by, any dealer and all goods kept in any place of business of any dealer, shall at all reasonable times be open to inspection by the Commissioner, and the Commissioner may take or cause to be taken such copies or extracts therefrom or may place or cause to be placed such marks of identifications thereon, as appear to him necessary for the purposes of this Act.
(3) The Commissioner may, for the purposes of this Act, impound and retain in his custody for such period as he considers necessary any books of account or other documents produced before him in any proceeding under this Act.
(4) If the Commissioner has reason to believe that any dealer has evaded or is attempting to evade the payment of any tax due from him he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and shall retain the same for so long as may be necessary, in connection with any proceeding under this Act or for a prosecution.
(5) For the purposes of sub-section (2) or sub-section (4), the Commmissioner may enter and search any place of business of any dealer, or any other place where the Commissioner has reasons, to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business or stocks of good relatings to his business and may make a note or an inventory of any articles or things found in the course of any search which in his opinion will be useful for, or relevant to, any proceeding under this Act, or for a prosecution.
3[ (5A) Where--
(a) a carrier or bailee or any person to whom goods were delivered for transport has kept the said goods in any vehicle, vessel or place; and
(b) the Commissioner has reason to believe that tax on such goods is or is likely to be evaded,
the Commissioner may stop the vehicle or the vessel carrying such goods and enter and search the vehicle, vessel or place and inspect the goods and records relating to such goods and elicit such information from the carrier, bailee or any person as is relevant.]
(6) The provisions of the 4 [Code of Criminal Procedure, 1973], (2 of 1974), relating to searches shall apply, so far as may be, to a search made under 5 [sub-section (5) and (5A)].
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1. These words were substituted by Guj. 14 of 1985, section 15(1).
2. These words were substituted, by Guj. 14 of 1985, section 15(2).
3. Sub-section (5A) was inserted by Guj. 9 of 1999, section 8(1).
4. These words and figures were substituted for the words and figures "Code of Criminal Procedure, 1898" by Guj. 9 of 1999, section 8(2)(i)
5. These words, brackets, figures and letter were substituted for the words, brackets and figures "sub-section (5)," by Guj. 9 of 1999, section 8 (2)(ii),
1[59A. Inspection of goods in transit, etc.
(1) If the State Government considers that with a view to preventing evasion of tax in any place or places in the State, it is necessary so to do, it may, by notification in the Official Gazette, direct that such number of check-posts shall be set up or such number of barriers shall be erected at such places as may be specified in the notification.
(2) At every check-post or barrier set up or erected under sub-section (1), the driver or any other person in charge of any vehicle, boat or animal shall stop the same, and keep it stationary so long as may reasonably be necessary, and allow the officer-in-charge of the check-post or barrier to examine the contents in the vehicle or boat or on the animal and inspect all records relating to the goods carried in the vehicle or boat or on the animal which are in the possession of such driver or other person in charge who shall, if so required, give his name and address and the names and addresses of the owner of the vehicle, boat or animal as well as of the consignor and consignee of such goods; and where any of the consignors or consignees is a dealer registered under this Act or the2[Central Sales Tax Act, 1956 (LXXIV of 1956.), or relevant Act in any other State], the driver or any other person in charge of the vehicle, boat or animal shall also give the number and place of issue of the certificate of registration, if any, of such dealer.
(3) The driver or other person in charge of a vehicle, boat or animal carrying goods shall-
(a) carry with him a log book, a bill of sale or delivery note and such other documents relating to the goods carried in the vehicle or boat or on the animal and containing such particular as may be prescribed and the driver or person in charge of a transport vehicle shall, in addition, carry a goods vehical record and a trip sheet;
(b) produce the same when requested to do so by the officer-in-charge of the check-post or barrier ;
(c) give to the officer-in-charge of the check-post or barrier a declaration relating to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed3[and keep one copy of declaration with him].
4[(4) The officer-in-charge of the check-post or barrier is of the opinion that--
(i) goods under transport are not covered by goods vehicle record, trip-sheet or log book; or
(ii) goods under transport are not in accordance with the documents prescribed under clause (a.) of sub-section (3); or
(iii) a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false,
he may, after recording the reasons, seize such goods and give receipt thereof to the person from whose possession or control the goods are seized.
(5) (a) The officer-in-charge of the check-post or barrier may, after giving the owner, driver or person-in-charge of goods, a reasonable opportunity of being heard and after holding such further inquiry, as he deems fit, impose on him penalty, In addition to tax payable under this Act, not exceeding one and one-half times of the tax for possession, of goods so seized.
(b) The officer-in-charge of the check-post or a barrier may release any of the goods or documents so seized under sub-section (4) on payment of tax and penalty or on furnishing such security in such form as may be prescribed.]
(6) The aforesaid provisions of this section shall apply in respect of such animals, the sales or purchases of which are liable to tax and which are led by a person as if reference in the aforesaid provisions to a driver or person in charge of a vehicle, boat or animal carrying goods is a reference to the person leading the animal.
5[(7) The officer-in-charge of the check-post or barrier may, during inspection and verification of goods under transport including the documents and records relating thereto, direct the carrier not to part with the goods including re-transporting or re-booking until verification of goods, records and documents is done or enquiry, if any, is completed.]
Explanation--In this section --
(a) "goods vehicle record" means the documents required to be carried by the driver of a transport vehicle under the Motor Vehicles Act, 1939, (4 of 1939), or the rules made thereunder,
(b) "log book means" a register, statement or other record containing particulars of the goods under transport;
(c) "trip sheet" means a sheet or other document containing particulars relating to the tripwise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a);
6[(d) "goods under transport" means which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier;
(e) "earner" means any person or agency who undertakes to carry or transport goods from one place to another.] ]
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1. Section 59A was inserted by Presi. Act No. 10 of 1976, section 9
2. These words and figures were substituted for the words and figures "Central Sales Tax Act, 1956" by Guj. 11 of 1993, section 8(1).
3. These words were added, by Guj. 11 of 1993, section 8 (2).
4. Sub-sections (4) and (5) were substituted by Guj. 10 of 1992, section 21 (1).
5. Sub-section(7) was added by Guj. 10 of 1992, section 21(2).
6. Clauses (d) and (e) were added by Guj. 10 of 1992, section 21(3).
1[59AA. Transit pass for transit of goods by road through the State
(1) Where a vehicle, boat or animal carrying goods coming from any place outside the State is bound for any other place outside the State, the driver or any other person-in-charge of such vehicle, boat of animal shall obtain in the prescribed manner a transit pass for such vehicle, boat or animal from the officer-in-charge of the first check-post or barrier after his entry into the State and deliver the same to the officer-in-charge of the last check-post or barrier before his exit from the State,
(2) If the driver or person-in-charge of such vehicle, boat or animal fails to deliver such transit pass, or goods in vehicle, boat or animal are not found in accordance with the transit pass, at the place of exit from the State, it shall be presumed that goods carried thereby are sold within the State and he shall be liable to pay tax and penalty not exceeding one and one-half times the amount of tax as may be determined, after giving a reasonable opportunity of being heard, on such sale in accordance with provisions of this Act.]
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1. Section 59AA was inserted by Guj. 10 of 1992, section 22.
1[59AAA. Power to declare specified goods
(1) Where the State Government is of opinion that tax is or is likely to be evaded on sales or purchases of goods which taken place in the State subsequent to their import from other State and that with a view to preventing such evasion, it is necessary so to do, it may by notification in the Official Gazette, specify such goods (hereinafter referred to as "the specified goods").
(2) A registered dealer2[or any other person] who intends to import specified goods from any other State for sale, use, consumption or any other disposal in the State, shall make a declaration in such form as may be prescribed and shall cause it to be carried with the specified goods, alongwith the documents to be carried under sub-section (3) of section 59A.
(3) On receipt of specified goods imported from other State, the registered dealer shall furnish a Statement in such form, to such authority and within such time, as may be prescribed.]
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1. Section 59AAA was inserted by Guj. 9 of 1999, section 9.
2. These words were inserted by Guj. 9 of 2000, section 5.
1[59B. Special powers for reconstitution of r ecords in certain circumstances
(1) If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire, flood, or earthquake or otherwise as a result of any natural or other calamity or event, he may by notice in writing, require the dealer to attend before him on a date and at place specified in the notice, or to produce before him any accounts or registers. or documents or copies thereof or to furnish fresh returns or declarations under this Act or any earlier law for such period, by such dates and to such authority as may be specified in the notice (being returns for a period for which the dealer has not yet been assessed), or to furnish true copies of or extracts from any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any other information relating to the business of the dealer as may be specified in the notice, being information which the Commissioner considers necessary for facilitating the work of assessment (including reassessment) or the collection of the tax from such dealer under this Act or under any earlier law,
(2) Without prejudice to the generality of the powers conferred by sub-section (1), the Commissioner may require the dealer to produce for inspection or furnish copies of or extracts from, all or any of the following, namely:
(a) application for the issue of a certificate of registration, licence, recognition or permit made under sections 29, 30,30A, 31, 32 or 33, as the case may be;
(b) certificate of registration, licence, recognition or permit granted to the dealer;
(c) returns or declaration furnished by the dealer;
(d) proof of payment of tax and penalty by the dealer;
(e) a certified copy of the assessment order given to the dealer;
(f) any notice of demand served on the dealer;
(g) any declaration made under section 60;
(h) specimen signatures furnished under rule 16 of the Gujarat Sales Tax Rules, 1970;
(i) any nomination made under rule 17 of the said rules.
(3) For securing compliance with any notice given under this section, the Commissioner shall have all the powers mentioned in sub-sections (2), (3), (4) and (5) of section 59,
(4) Where any person is prosecuted for failure to comply with any requirement made of him under this section, the burden of proving that he had reasonable excuse for such failure shall be on him.]
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1. Section 59B was inserted by Presi. Act No. 10 of 1976, section 9.
Every dealer, who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or who carries on business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed send to the authority prescribed a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be the manager or managers of such dealer's business for the purposes of this Act. Such declaration may be revised from time to time.
1[60A. Dealer to declare the details of bank accounts
Every dealer, who is liable to pay tax shall, within the period prescribed, send to the authority prescribed a declaration in the manner prescribed stating the particulars of the bank accounts operated by him in connection with his business and shall, within the period prescribed intimate the prescribed authority the changes in the particulars in the declaration.]
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1. Section 60A was inserted by Guj. 15 of 1989, section 7.
(1) If the State Government considers that for the purposes of the better administration of this Act, it is necessary so to do, it may, by notification in the Official Gazette direct that statistics be collected relating to any matter dealt with by or under this Act.
(2) Upon such direction being made, the State Government or any person authorised by it in this behalf may, by notification in the Official Gazette and by notice in any newspapers or in such other manner as in its or his opinion is best calculated to bring the notice to the attention of dealers, call upon all dealers or any class of dealers to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the persons to whom or, the authorities to which such information or returns should be furnished, the particulars which they should contain, and the intervals at which such information or returns should be furnished, shall be such as may be prescribed.
(1) If any question arises, otherwise than in proceedings before a court, or proceedings under section 41 or 44, whether for the purposes of this Act-
(a) any person, society, club or association or any firm or any branch or department of any firm is a dealer, or
(b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term, or
1[(c) any transaction is a sale or specified sale or purchase, or]
(d) any particular dealer is required to be registered, or
(e) any tax is payable in respect of any particular2[sale, specified sale or purchase] or if tax is payable the rate thereof,
the Commissioner shall make an order determining such question.
(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects3[any sale, specified sale or purchase] effected prior to the determination.
(3) If any such question arises from any order already passed under this Act or any earlier law, no such question shall be entertained for determination under this section; but such question may be raised in appeal against, or by way of revision of such order.
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1. Clause (c) was substituted for the original by Guj. 14 of 1985, section 20(1) (a).
2. Those words were substituted for the word "sale or purchase", by Guj. 14 of 1985, section 20(1) (b).
3. These words were substituted for the words "any sale or purchase", by Guj. 14 of 1985, section 20(2)
(1) In discharging their functions under this Act, the Tribunal and the Commissioner shall have all the powers of a Civil Court for the purpose of-
(a) proof of facts by affidavit;
(b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;
(c) compelling the production of documents; and
(d) issuing commission for the examination of witnesses.
(2) In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Tribunal or the Commissioner, may administer the oath to the deponent.
1[64. Bar of jurisdiction of Civil Courts
Save as provided by section 69,-
(a) no Civil Court shall have jurisdiction to deal with or decide any question which the Tribunal, the Commissioner of any officer appointed to assist him is empowered to deal with or decide by or under this Act and no injuction shall be granted by any Civil Court in respect of any action taken or to be taken in pursuance of any power by or under this Act;
(b) no assessment made and no order passed under this Act or the rules made thereunder by the Tribunal, the Commissioner or any officer appointed to assist him shall be called in question in any Civil Court.]
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1. Section 64 was substiuted by Guj. 16 opf 1982, section 2.
(1) An appeal from every original order, not being an order mentioned in section 66, passed under this Act or the rules made thereunder, shall lie--
(a) if the order is made by a Sales Tax Officer, or any other officer subordinate thereto, to the Assistant Commissioner;
(b) if the order is made by an Assistant Commissioner, to the1[Deputy Commissioner];
(c) if the order is made by a Deputy Commissioner, Additional Commissioner or Commissioner, to the Tribunal.
(2) In the case of an order passed in appeal by an Assistant Commissioner2[or, as the case may be, by a Deputy Commissioner], a second appeal shall lie3[*****] to the Tribunal.
(3) Subject to the provisions of section 71, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against.
(4) No appeal against an order of assessment with or without penalty or against an order imposing penalty shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of payment of the tax with or without penalty or, as the case may be, of the payment of the penalty in respect of which an appeal has been preferred:
Provided that an appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order--
(a) without payment of tax with penalty (if any) or as the case may be, of the penalty, or
(b) on proof of payment of such smaller sum as it may consider reasonable, or
(c) on the appellant furnishing in the prescribed manner security for such amount as the appellate authority may direct.
(5) The commissioner on receipt of notice that an appeal against the order passed in appeal by the Assistant Commissioner4[or, as the case may be, by the Deputy Commissioner] has been preferred by the other parry to the Tribunal, may, within thirty days of the receipt of the notice, file a memorandum of cross objections against any part of the order passed in appeal by the Assistant Commissioner and such memorandum shall be disposed of by the Tribunal as if it were an appeal.
(6) Subject to such rules of procedure as may be prescribed, an appellate authority may pass such order on appeal as it deems just and proper
(7) Every order passed in appeal under this section shall, subject to the provisions of sections 67, 69 and 72, be final.
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1. These words were substituted for the word "Commissioner" by Guj. 13 of 1998, section 20(1).
2. These words were inserted, by Guj. 13 of 1998, section 20(2).
3 . The words "at the option of the appellant, either to the Commissioner or" were deleted by Guj. 10 of 1992, section 24.
4. These words were inserted by Guj. 13 of 1998, section 20(3).
No appeal and no application for revision shall lie against,
(1) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act, or
(2) an order pertaining to the seizure or retention of account book. registers and other documents, or
(3) an order sanctioning a prosecution under this Act, or
1[*******]
2[(5) an order of remission of tax, penalty or interest under section 55.]
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1. Clause (4) was deleted by Guj. 10 of 1994, section 14.
2. Clause (5) was added by Guj. 10 of 1992, section 25(2).
(1) Subject to the provisions of section 66 and to any rules which may be made in this behalf, --
(a) the Commissioner on his own motion within three years1[or on application made to him within one year] from the date of any order passed by any officer appointed under section 27 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper2[within twelve months from the date of service of notice for revision];
(b) the Tribunal, on application made to it against an order of the Commissioner (not being an order passed under subsection (2) of section 65 in second appeal3[or under clause (a) in revision on an application]) within four months from the date of the communication of the order may call for and examine the record of any such order, and pass such order thereon as it thinks just and proper.
(2) Where an appeal lies under section 65 and no appeal has been filed, no proceedings in revision under this section shall be entertained upon application:
4[Provided that the proceedings in revision may be entertained upon an application where the applicant satisfies the Commissioner that he had sufficient cause for not preferring an appeal, against the order in respect of which an application for revision is made.]
(3) No order shall be passed under this section which adversely affects any person, unless such person has been given reasonable opportunity of being heard.
5[(4) Where the Commissioner or the Tribunal rejects any application for revision under this section, the Commissioner or, as the case may be, the Tribunal shall record the reasons for such rejection.]
________________________
1. These words were inserted by Guj. 10 of 1979, section 15(1) (a).
2. These words were added by Guj, 10 of 1992, section 26.
3. These words, brackets and letter were inserted by Guj. 10 of 1979, section 15(1) (b).
4. This proviso was added, by Guj. 10 of 1979, section 15(2).
5. Sub-section (4) was substituted, by Guj. 10 of 1979, section 15 (3).
Notwithstanding anything contained in the Bombay Court-fees Act, 1959 (Bom. XXXVI of 1959), an appeal preferred under section 65 and an application for revision made under section 67 shall bear a Court-fee stamp of such value as may be prescribed.
(1) Within ninety days from the date of the Communication of the order of the Tribunal, passed in appeal or revision, being an order which affects the liability of any person to pay tax or penalty, or which affects the recovery from any person of any amount under section 48, that person, or the Commissioner, may by application in writing (accompanied, where the application is made by that person, by a fee of one hundred rupees) require the Tribunal to refer to the High Court any question of law arising out of such order; and where the Tribunal agrees, the Tribunal shall, as soon as may be after the receipt of such application, draw up a statement of the case and refer it to the High Court:
Provided that if in the exercise of its power under this sub-section the Tribunal refuses to state the case which it has been required to do on the ground that no question of law arises, that person, or as the case may be, the Commissioner may, within thirty days of such refusal either withdraw his application (and if he does so, any fee paid shall be refunded), or apply to the High Court against such refusal.
(2) If upon receipt of an application under sub-section (1), the High Court is not satisfied as to the correctness of the decision of the Tribunal, it may require the Tribunal to state the case and refer it; and accordingly, on receipt of any such requisition, the Tribunal shall state the case and refer it to the High Court.
(3) If the High Court is not satisfied that the statements in the case referred under this section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein, as the High Court may direct in that behalf.
(4) The High Court upon the hearing of any such case, shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Tribunal a copy of such judgment under the seal of the court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly.
(5) Where a reference is made to the High Court under this section, the costs including the disposal of the fee referred to in sub-section (1), shall be in the discretion of the Court.
(6) The payment of the amount of the tax, if any, due in accordance with the order of the Tribunal in respect of which an application has been made under sub-section (1) shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as a result of such reference, the excess tax paid shall be refunded in accordance with the provisions of section 52.
In computing the period laid down under sections 65, 67 and 69, the provisions of sections 4 and 12 of the Limitation Act, 1963 (63 of 1963.) shall, so far as may be, apply.
An appellate authority may admit any appeal or permit the-filing of a memorandum of cross objections under section 65 and the Tribunal may admit an application under section 67 or under section 69 after the; period of limitation laid down in the said sections, if the appellant or the applicant satisfies the appellate authority or the Tribunal, as the case may be. that he had sufficient cause for not preferring the appeal or filing a memorandum of cross objections or making the application, within such period.
(1) The Commissioner may at any time within two years from the date of the communication of the order passed by him, to the person affected by such order, on his own motion, rectify any mistake of fact apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:
Provided that, no such rectification shall be made if it has the effect or enhancing the tax or reducing the amount of a refund, unless the Commissioner has given notice in writting to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.
(2) The provisions of sub-section (J) shall apply to the rectification of a mistake by the Tribunal or an appellate authority under section 65 as they apply to the rectification of a mistake by the Commissioner.
(3) Where any such rectification has the effect of reducing the amount of the tax or penalty, the Commissioner shall, in the prescribed manner, refund any amount due to such person.
(4) Where any such rectification has the effect of enhancing the amount of the tax or penalty or reducing the amount of refund, the Commissioner shall recover the amount due from such person in the manner provided for in section 47.
1[Where a dealer after any tax has become due from him] creates a charge on, or parts with the possession by way of sale, mortgage, exchange or any other mode of transfer whatsoever of any of his property in favour of any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer:2[*****]
Provided that such charge or transfer shall not be void if made for valuable consideration and without notice of3[any proceeding under this Act].
________________________
1. These words were substituted for the words "Where during the pendency of any proceedings under this Act, any dealer liable to pay tax" by Guj. 15 of 1989, section 8 (1).
2. The words "as a result of the completion of the said proceeding" were deleted, by Guj. 15 of 1989, section 8 (2).
3. These words were substituted for the words "such proceeding" by Guj. 15 of 1989, section 8 (3).
(1) On every application --
(a) for a certified or duplicate copy of a certificate of Registration, Licence, Recognition or Permit, or
(b) for certified copy of an order of assessment or any other order passed or any document produced or filed in any proceeding under this Act, or
(c) for the determination of any question under section 62,
there shall be paid such fee in Court fee stamps as may be prescribed.
(2) There shall be charged such fee in cash as may be prescribed for making and supplying a duplicate or certified copy of an order or document under this Act or the rules made thereunder and where any copy is required urgently, there shall be charged such extra fee as may be prescribed.
(3) Where an application is made for a copy of any order or document, the applicant may be required to deposit in accordance with the rules made in this behalf such amount as may be necessary to cover the amount of fee chargeable under sub-section (2).
(1) Whoever --
(a) carries on business as a dealer without being registered incontravention of section 29, or
(b) knowingly furnishes a false declaration or a false return, or
(c) not being a Registered dealer under section 291 [or 30] falsely represents that he is or was a registered dealer at the time when he sells or buys any goods, or
(d) not holding a Licence, Recognition or Permit represents at the time when he purchases or sells any goods that he holds as the case may be, a Licence, Recognition or Permit, or
(e) gives a certificate under section 12 or 13 which he knows orhas reasons to believe to be false, or
(f) gives a certificate regarding compliance with any conditionimposed under section 49 which he knows or has reasons to believe to be false, or
(g) fails when directed so to do under section 58 to keep anyaccounts or records in accordance with the direction, or
(h) fails to comply with any requirement made of him under2 [section 59, 59A or 59B, or]
(i) knowingly produces false accounts, registers or documentsor knowingly furnishes incorrect information, or
(j) obstructs any officer making an inspection or search or seizureunder 3 [4 [section 59 or section 59A or section 59B] ,or]
(k) aids or abets any person in the commission of any acts specified in clauses (a) to (j)
shall, on conviction, be punished with simple imprisonment which may extend to six months or with fine not exceeding5 [twenty thousand rupees], or with both; and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of the continence of the offence:
6 [Provided that in absence, of special and adequate reasons to the contrary to be mentioned in thejudgment of the Court, such imprisonment shall not be less than three months and such fine shall not be less than rupees ten thousand.]
(2) Where a dealer is accused of an offence specified in clause (b), (d), (e), (f), (g), (h) or (i) of sub-section (1), the person deemed to be the manager of the business of such dealer under section 60 shall also be deemed to be guilty of such offence unless he proves that the offence was committed without his knowledge or that heexercised all due diligence to prevent the commission thereof.
(3) No prosecution for an offence under this Act, shall beinstituted in respect of the same facts on which a penalty has been imposed by the Commissioner under any provisions of this Act.
________________________
1. These words and figures were inserted byGuj. 9 of 1999, section 10 (1) (a).
2. These words, figures and letter were substituted for the words and figures "section 59, or" byPresi. Act No. 10 of 1976, section 10 (a).
3. The words, figures and letter "section 59 or section 59B, or" were substituted for the words and figures "section 59, or", byPresi. Act No. 10 of 1976, section 10 (b).
4. These words, figures and letters were substituted for the words, figures and letter "section 59 or section 59B," byGuj. 9 of 1999, section 10 (1) (b).
5.These words were substituted for the words "two thousand rupees" by Guj. 10 of 1994,section 15.
6.This proviso was added by Guj. 9 of 1999, section 10 (1) (c).
1[75A. Publication of information respecting dealers in certain cases
(1) Notwithstanding anything contained in sub-section (1) of section 76, if the commissioner is of the opinion that it is necessary or expedient in the public interest to publish the names of dealers who have failed to pay the tax, penalty or interest, and any other particulars relating to any proceeding, under this Act in respect of such dealer, he may subject to any rules which may be made in this behalf, cause to be published such names and particulars in such manner as he thinks fit.
(2) No publication under this section shall be made in relation to any conviction for any offence connected with any provision under this Act until the time for filing an appeal under section 65 or, as the case may be, revision under section 67 has expired or the appeal or revision, if filed has been disposed of.
Explanation. -- In the case of a firm, Company or other association of persons, the names of partners of the firm, directors, secretaries and treasurers or managers of the company or the members of the association, as the case may be, may also be published, if in the opinion of the Commissioner circumstances of the case justify it.]
________________________
1. Section 75A was inserted by Guj. 10 of of 1992 section .27.
(1) All particulars contained in any statement made, declaration 01 return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, (other than proceedings before a Criminal Court), shall save as
provided in sub-section (3), be treated as confidential; and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as aforesaid, be entitled to require any servant of the Government to produce before it any statement, declaration, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.
(2) If, save as provided in sub-section (3), any servant of the Government1[willfully] discloses any of the particulars referred to in sub-section (1), he shall, on conviction, be punished with imprisonment which may extend to six months with fine or with both.
(3) Nothing contained in this section shall apply to the disclosure, --
(a) of any such particulars in respect of any such statement, declaration, return, accounts, documents, evidence, affidavit or deposition for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1947 (XLV of 1860 11 of 1947), or this Act; or
(b) of any such particulars to the State Government or to any person acting in the execution of this Act, for the purposes of carrying out the object of this Act; or
(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act, of any process for the service of any notice or the recovery of any demand ; or
(d) of any such particulars to a Civil Court in any suit, to which the Government is a party, which relates to any matter arising out of any proceeding under this Act; or
(e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or
(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Sales Tax Department to any person or persons appointed as Commissioners under the Public Servants (Inquiries) Act, 1850 (XXXVII of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry ; or
(g) of such facts to an officer of the Central Government or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or
(h) of any such particulars when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Bombay Stamp Act, 1958 or the Indian Stamp Act, 1899 (Bom. LX of 1958 II of 1899), to impound an insufficiently stamped document; or
(i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with sales tax proceedings against a legal practitioner, sales tax practitioner or Charted Accountant, to the authority empowered to take disciplinary action against members practicing the profession of a legal practitioner, sales tax practitioner or Chartered Accountant, as the case may be ; or
(j) of any such particulars to the Director, Bureau of Economics and Statistics or any officer serving under him or to any person or persons authorised under sub-section (2) of section 61 as may be necessary for enabling the Director or such person or persons to work out the incidence of tax on any commodity ; or
(k) of any such particulars to an officer of the Central Government or a state Government for the purpose of investigation or prosecution under any law for the time being in force, as the State Government may direct in any specific case.
________________________
1. This word was inserted by Guj. 15 of 1989, section 9.
(1) No information of any individual return and no part of any individual return, with respect to any matter given for the purposes of section 61 shall, without the previous consent in writing of the owner for the time being or his authorised agent, be published in such manner as to enable any particulars to be identified as referring to a particular dealer and no such information shall be used for the purpose of any proceeding under the provisions of this Act.
(2) except for the purposes of prosecution under this Act, or under the Indian Penal Code, no person who is not engaged in the collection of statistics under section 61 or in the administration of this Act shall be permitted to see or have access to any information or any individual return referred to in that section.
(3) If any person required to furnish any information or return under section 61,
(a)1[without reasonable cause or excuse fails] to furnish such information or return as may by that section be required, or
(b) willfully furnishes or causes to be furnished any. information or return which he knows to be false,
he shall, on conviction, be punished with fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to ten rupees for each day after the first day during which the offence continues,
(4) If any person engaged in connection with the collection of statistics under section 61 willfully discloses any information or the contents of any return given or made under that section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an offence under this Act (XLV of 1860) or under the Indian Penal Code, he shall on conviction be punished with imprisonment a term which may extend to six months or with fine which may extend to one thousand rupees or with both.
________________________
1. These words were substituted for the words "willfully refuses or without lawful excuse neglects" by Guj. 16 of 1982, section 3.
(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation, -- For the purpose of this section, --
(a) "company" means a body corporate, and includes a firm or other association of individuals ; and
(b) "director" in relation to a firm means a partner in the firm.
(1) No Court shall take cognizance of any offence punishable under section 75, 76 or 77 or under any rules made under this Act, except with the previous sanction of the Commissioner.
(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (V of 1898), all offences punishable under this Act or rules made there-under shall be cognizable and bailable.
(1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer appointed under section 27 to assist him to investigate all or any of the offences punishable under this Act.
(2) Every officer so authorised shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898 (V of 1898), upon an officer in charge of a police station for the investigation of a cognizable offence.
(1) The Commissioner may, either before or after the institution of proceedings for any offence punishable1[under section 75 or under sub-section (3) of section 77] or under any rule, accept from any person charged with such offence by way of composition of the offence a sum not exceeding,-
(i) two thousand rupees, where the offence charged is under clause (c), (h) or (k) of sub-section (1) of section 75 or under any rule;
(ii) double the amount of tax which would have been payable2[on the sale, specified sale, purchase or turnover] to which the offence relates, where the offence charged is under any of the other clauses of subsection (1) of section 75;
3[(iii) two hundred rupees, where the offence charged is under subsection (3) of section 77:]
Provided that where any such offence, whether referred to4[ in clause (i), (ii) or (iii)] is such, as involves moral turpitude, the Commissioner may accept a sum not exceeding two thousand rupees or double the amount of tax which would have been payable2[on the sale, specified sale, purchase or turnover] to which such offence relates, whichever is greater,
(2) On payment of such sum as may be determined by the Commissioner under sub-section (1), no further proceedings shall be taken against the accused person in respect of the same offence.
________________________
1. These words, figures and brackets were substituted for the words and figures "under section 75" by Guj. 16 of 1982, section 4(a).
2. These words were substituted for the words "on the sale, purchase or turnover" by Guj, 14 of 1985, section 21.
3. Clause (iii) was inserted by Guj. 16 of 1982, section 4(b).
4. These words, brackets and figures were substituted for the words, brackets and figures "in clause (i) or (ii)", by Guj. 16 of 1982, section 4(c).
The Commissioner may, after due notice to the parties, by order in writing transfer any proceedings or class of proceedings under any provision of this Act from himself to any other officer and he may likewise transfer any such proceedings (including a proceeding already transferred under this section) from one such officer to another or to himself.
(1) Any person who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend --
(a) by a person authorised by him in this behalf, being a relative or a person regularly employed by him, or
(b) by a legal practitioner or Chartered Accountant, who is not disqualified by or under sub-section (2),or
(c) by a sales tax practitioner who possesses the prescribed qualifications and whose name is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2).
(2) The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify, for such period as is stated in the order, from attending before any such authority, any legal practitioner, Chartered Accountant or sales tax practitioner --
(i) who has been removed or dismissed from Government service, or
(ii) who being a legal practitioner or Chartered Accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belong, or
(iii) who being a sales tax practitioner is found guilty of such misconduct by the Commissioner.
(3) No order of disqualification shall be made in respect of any particular person unless he is given a reasonable opportunity of being heard.
(4) Any person against whom any order of disqualification is made under this section may, within one month of the date of communication of such order, appeal to the Tribunal to have the order cancelled.
(5) The order of the Commissioner shall not take effect until one month of the communication thereof or when an appeal is preferred until the appeal is decided.
(6) The commissioner may at any time suo motu or on an application made to him in this behalf, revoke any order made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.
The Commissioner and all officers and persons appointed under section 27 to assist the Commissioner and all members of the Tribunal1[********] shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (XLV of 1860.).
________________________
1. The words "and of the settlement Commission" were inserted by Guj. 10 of 1979, section 16 and subsequently the same, were deleted by Guj, 10 of 1992, section 28.
No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(1) The State Government may, by notification in the Official Gazette make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may be made to provide for all or any of the matters expressly required or allowed by this Act to be prescribed by rules.
(3) In making any rules under this section the State Government may direct that a breach thereof shall be punishable with fine not exceeding two thousand rupees, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
(4) The power to make rules conferred by this section shall be subject to the condition of the rules being made after previous publication :
Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispence with the previous publication of any rule to be made under this section.
(5) All rules made under this section shall be laid for not less than thirty days before the State legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.
(6) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
Nothing in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of a tax on any sale or purchase of any goods, where such sale or purchase takes place --
(i) in the course of inter-State trade or commerce, or
(ii) outside State, or
(iii) in the course of the import of the goods into the territory of India or the export of the goods out of such territory,
and the provisions of this Act and the said rules shall be read and construed accordingly.
Explanation. -- For the purpose of this section whether a sale or purchase takes place --
(a) in the course of inter-State trade, or commerce, or
(b) outside State, or
(c) in the course of the import of the goods into territory of India or export of the goods out of such territory,
shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (LXXIV of 1956.).
(1) The Bombay Sales Tax Act, 1959 (Bom. LI of 1959) is hereby repealed.
(2) Notwithstanding the repeal of the Act referred to in sub-section (1) (hereinafter in this section referred to as the "said Act") --
(a) all rules, regulations, orders, notifications, forms and notices issued under the said Act and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment, reassessment, collection, refund or set-off any tax, or the granting of a drawback in respect thereof, or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, set-off, drawback or penalty relates to any period before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid ;
(b) any registration certificate, Licence, Recognition or permit issued under the said Act and in force immediately before the appointed day shall be deemed to be the registration certificate, Licence, Recognition, or as the case may be, Permit issued under this Act, and accordingly such registration certificate, Licence, Recognition or Permit shall be valid and effectual as a registration certificate, Licence, Recognition or, as the case may be, Permit under this Act until such certificate, Licence, Recognition, or as the case may be Permit is issued, substituted, suspended or cancelled under the provisions of this Act;
(c) any Authorisation issued under the said Act and in force immediately before the appointed day shall be deemed to be a Licence issued under this Act, but for such period only as may be prescribed from the appointed day or for a period ending on the date immediately preceding the date on which Licence is duly issued to the holder of such Authorisation, whichever period expires earlier;
(d) any appointment, notification, order, rule, regulation, form or notice made or issued under the said Act shall, so far as it is not inconsistent with the provisions of this Act, continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act.
(e) any person entitled to appear before any authority under the said Act shall be deemed to be entitled to appear before any authority under this Act, and accordingly if such person be a sales tax practitioner he shall be entitled to have his name entered in the list maintained under section 83.
(3) Without prejudice to the provisions contained in sub-section (2) and subject thereto, section 7 of the Bombay General Clauses Act, 1904 (Bom. I of 1904) shall apply in relation to the repeal of the said Act as if the said Act had been an enactment within the meaning of the said section 7.
1 [SCHEDULE I
(See section 5)
Goods, the sale or purchase of which is free from all taxes
S. No.
Description of goods
Conditions and exceptions subject to which exemption is granted
1
2
3
1.
Agate (AkiK) stones and articles made therefrom.
2.
(i) Agricultural implements (excluding varat and varatadi) worked or operated exclusively by human or animal agency exclusively used in agricultural operations and the parts thereof which are ordinarily not also used otherwise than as such parts.
(ii) Opener (Huller) and thresher for agriculture use.
3.
Artificial Teeth.
2 [4.
Bamboo, whether whole or split and articles made of bamboo.]
5.
Betel leaves and pan, tambul, vida, or patti prepared from betel leaves.
6.
Bindi.
7.
Black and coloured lead slips.
8.
Books and periodicals including time tables for railway and passenger transport: services, almanacs, panchangs, exercise books, drawing books and examination answer books (but excluding catalouges, all publications which mainly publicise goods and articles for commercial purposes, race cards account books, diaries, calendars and books containing space exceeding eight pages for writing.)
9.
(1) Braille writing slates.
(2) Braille typewriters.
(3) Braille Watch.
(4) Braille educational equipments etc.
(5) Group hearing aids.
(6) Induction group aid.
(7) Speech trainer.
(8) Wheel chair.
(9) Audiometer.
(10) Walkers.
(11) Calliper of all types.
(12) Artificial limbs.
(13) Crutches.
(14) All types of splints.
(15) Hearing aids.
3 [(15A) Heart valves.]
(16) Language master.
(17) Voice chord.
(18) Prosthetic aids for leprosy affected people.
(19) Orthopaedic footwear.
4 [(19A) Orthopaedic implants.]
(20) Tricycles and auto-tricycles for handicapped persons.
5 [(21) Intra-ocular lens used for cataract operation.]
10.
(1) Bread in any form.
(2) Khakhra, papad and papad pipes.
(3) Sev made out of wheat flour or maida.
(4) Potato Katri (unfried).
11.
Brooms and broom sticks.
6 [11A.
Buckets, drums and trunk of G. P. Sheets or C. R. sheets.]
12.
Candles made of wax.
13.
Calender datta.
7 [14.
Cattel-feed including fodder, concentrates and cotten seed oil cakes 8 [(but excluding cotten seeds, other oil cakes and de-oiled cakes)].]
15.
Cattle, sheep and goats.
15A.
Articles made of cement, that is to say Jali-Jalia, 9 [Gokhla, Paniyara and hand-made frames of doors and windows], 10 [ hand made papda and pidhia].
11 [I6.
(i) Cereals and pulses.
(ii) Flours of cereals and pulses expect Maize flour.
Except when sold in sealed package under a brand.]
(iii) Wheat flour.
12 [16A.
(i) Chalk lumps.
(ii) Ground chalks, i.e. chalk in powder form.]
17.
Charkha and other implements and spare-parts thereof, used in the production of handspun yarn as may be specified by the State Government by notification in the Official Gazette.
18.
Charts, maps, geometrical instruments and globes for educational use.
13 [18A.
Chicory tubers or chicory roots whether cut or dried or processed.]
19.
Chikki and Revdi.
14 [20.
(i) Chillies, tamarind and turmeric (whole)
(ii) Chillies, tamarind and turmeric in powder form.
Except when sold in sealed package under a brand.]
21.
Coconut in shell and separated kernal of coconut other than Copra.
22.
Condoms and loops (infra-uterine Contraceptive devices), and other contraceptives as may be specified by Notification in the Official Gazette.
23.
Cooked food (excluding Ice-cream and Kulfi) and non alcoholic drinks not containing Ice-cream served at one time at a price of not more than 15 [seventy five rupees] per person for consumption at or outside any eating house, restaurant, hotel, refreshment room or boarding establishment which is not a shop or establishment conducted primarily for sale of sweetmeats, confectionery, cakes, biscuits or pastries.
Except when served outside any eating house, restaurant, hotel, refreshment room or boarding establishment at functions and parties.
24.
Cotton fabrics covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957), is not exempted on account of any exemption or draw back granted under that Act.
25.
Deshi nalia.
16 [*
* * * * * * * *]
27.
Egg.
28.
Electrical Energy.
29.
Equipments for Drip Irrigation.
30.
Equipments for Physical Exercise.
31.
Farsan, that is to say eatables (other than sweet preparations) prepared wholly or mainly from gram or other pulses or gram flour or flour of other pulses and such preparations as the State Government may, by Notification in the Official Gazette, specify for the puro0se of this entry.
17 [Except when sold in sealed package under a brand.]
32.
Films certifies by the State Government to be predominantly educational in nature.
33.
(a) Firewood and charcoal.
When sold for the purpose of being used as firewood or for the purpose of manufacturing agricultural implements, Carts, bullock carts, and spareparts thereof.
(b) Wood of limda, Piplas, Baval and Vadla sold in form other than fire wood.
When sold for the purpose of being used as firewood or for the purpose of manufacturing agricultural implements, Carts, bullock carts, and spareparts thereof.
(c) Coal gas.
When sold by a gas supply company to a local authority for consumption by a such local authority for the purposes of street lighting.
34.
Fish and all sea food.
18 [Except when sold in sealed package under a brand.]
19 [34A.
Fishing nets.]
35.
(i) Flowers (excluding artificial flowers).
(ii) Veni, gajra garlands and such other articles prepared from fresh flowers (excluding those of artificial flowers).
36.
Flower, fruit and vegetable seed, seeds of lucerne grass (Rajka) and of sann hemp, bulbs, tubers and plants other than orchids.
37.
Footwear when sold at a price not exceeding 20 [one hundred and fifty rupees] per pair.
38.
Fountain pens, stylograph pens, ball-points pens and propelling pencils and spare parts and accessories of such pens and pencils.
39.
Fresh fruits.
40.
Fresh vegetables and edible tubers.
41.
21 [Ghamelas and Tagaras made of G. P. Sheets and C.R. Sheets].
42.
Glass bangles, plastic bangles and ivory bangles (chudas and chudis) not ornamented in any manner. Explanation-Colouring of ivory bagles (chudas and chudis) shall not be considered as ornamentation.
43.
Gur but not including Kakavi or Kakab or molasses.
44.
Haar, Pavitra, Kalagi, Mugat, Modh, etc. made from artificial silk yarn and artificial silk yarn waste.
45.
Hand carts, bullock carts and camel carts, and spare parts of such carts.
46.
Handicarft articles.
47.
Handloom fabrics of all varieties when sold at a price less than twenty rupees per metre.
48.
Handloom and parts thereof.
49.
Hand made biscuits but not including cakes and pastries,
22 [ * * *]
Explanation:- The expression "handmade biscuits" for the purpose of this entry includes biscuits in the manufacture of which electric power is used only for the purpose of carrying out the following processes, namely :-
(i) Kneading the dough and
(ii) Baking the biscuits.
50.
Heena powder (Mehandi).
51.
Human blood and human blood plasma.
52.
Harricane and harricane lamps of all kinds and spare parts and accessaries thereof.
53.
Improved Chulhas with cost not exceeding Rs. 100 per unit.
54.
Khakhra pan.
55.
Kites (Patang).
56.
Kumkum.
57.
Kerosene stoves and spare parts and accessories thereof.
58.
Linguaphone, Language records that is to say gramophone records for teaching languages.
59.
Mangalsutra sold at a price not exceeding one thousand rupees each.
60.
Manures excluding chemical fertilisers, oil cakes and de-oiled cakes.
61.
Meat.
Except when sold in sealed containers.
62.
(i) Milk, whole or separated or reconstituted, except milk powder.
(ii) Butter-milk, curds and Lassi and chakka.
23 [62A.
Mosquito repellents in any form including its equipment and devices.]
63.
Motor spirit as defined in the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bom. LXVI of 1958.)
64.
Musical instruments and harmonium reeds, other than electronic musical instruments.
65.
Needles.
66.
Padia and patrata.
67.
Patola sarees, scarves or other articles woven on handlooms by artisans engaged in patola industry.
When sold by a producer .
98.
Pawrah and pick-axe.
69.
Pedal Rickshaw.
70.
Plantain leaves.
24 [ * *
* * *].
72.
Poultry.
73.
Poultry feed.
25 [73 A.
Printing blocks meant for use by printing press.]
74.
(a) Products of Village Industries as defined in the Khadi and Village Industries Commission Act, 1956 (61 of 1956).
(1) When sold by a producer or a dealer certified for this purpose by the Commissioner in the manner priscribed.
(b) Silk Khadi and ready made garments and other articles prepared from Khadi.
(2) When sold by another dealer who has purchased the goods from a producer or dealer certified under condition 1.
Explanation. -- For the purpose of this sub-entry, "Khadi" means any cloth woven on handloom in India from cotton, silk or woolen yam hand spun in India or from the mixture of any or all such yarns, and "Silk Khadi" means cloth woven on handloom in India from silk-yarn hand spun in India.
(c) Cotton, silk or woolen yarn handspun and articles knitted by hand from such yarns or from a mixture of any two or all such yarns.
26 [74AA.
Radio (one or two bands).]
27 [74A.
Rain coat.]
75.
Rakhadi.
76.
Rayon or artificial silk fabrics covered under heading Nos. 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05, 59.01, 59.02, 59.03, 59.04, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback granted under that Act.
28 [ *
* * * * * * * *].
78.
Roofing tiles known as manglori Nalia.
79.
Safety matches (excluding matches used as fireworks).
80.
Salt other than salt used in manufacturing of taxable goods.
29 [80A.
Screen printing blocks meant for use in printing fabrics.]
81.
Silk Kinkhab fabrics.
Explanation.-- "Kinkhab fabrics" means handloom cloth interwoven with silk yarn and jari thread in which the design or patterns are made either manually or with the use of jacquard or dobbies operatated by human agency.
When sold by producer or a dealer.
82.
(i) Slates and slate pencils, chalksticks, crayons, footrules, slide rules, lead pencils, mathematical instrument boxes, school colour boxes, black boards, dusters, rubber erasers, pencil sharpeners, dissection boxes and educational audio-picture cards.
(ii) Parts of mathematical instruments.
30 [82A.
Solar energy equipment.]
31 [82AA.
Software.]
32 [*
* * * *].
84.
Stamp-papers sold by vendors duly authorised under the provisions of the Bombay Stamp Act, 1958 (Bom. LX of 1958) or the Indian Stamp Act, 1899 (2 of 1899).
85.
Such sports goods as the State Government may, by notification in the Official Gazette specify.
86.
Sugar, covered under sub-heading Nos. 1701.20, 1701.31 , 3701.39 and 1702. 11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback granted under that Act.
87.
Threads, 33 [twine] string or rope prepared from coir or natural fibre, known as Bhindi and Bhindiwan.
34 [87A.
Timru leaves.]
88.
Tobacco (unmanufactured) and tobacco refuse covered under sub-heading No. 2401.00, Cigars and the Cheroots of Tobacco covered under heading No. 24.02, Cigarettes and Cigarillos of tobacco covered under sub-heading Nos. 2403.11 and 2403.21 and other manufactured tobacco covered under sub-heading Nos. 2404.11, 2404.12, 2404.13, 2404.19, 2404.21, 2404.29, 2404.31, 2404.39, 2404.41 and 2404.50 of the Schedule to the Central Exise Tariff Act, 1985 (5 of 1986).
When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special. Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback granted under that Act.
89.
35 [Toys, other than electronic toys.]
90.
Tractor trailers.
91.
Umbrellas of all kinds and spare parts and accessaries thereof.
92.
Vaccines, Toxoids or Sera.
36 [92A.
Varat and Vartadi.]
93.
Water 37 [(other than the goods specified in entries at serial Nos. 65 and 154 in Schedule II, Part A)].
94.
Wet dates known as Khajur or Zahedi or any other name.
38 [94A.
Winding wall clocks and winding time-pieces and spare parts and accessories thereof.]
95.
(i) Wooden brushes meant for house-hold purposes.
(ii) Articles made from wood that is to say Dhoka, Welan, Bajoth, Patla-patli and cradles.
39 [*
* * * *]
97.
Wooden frames of Drum, Dholak, Tabla, Kongo, or Bonga.
98.
Woven fabrics of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the Central Excise and Tariff Act, 1985 (5 of 1986).
When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on Account of any exemption or drawback granted under the Act.
________________________
1. Schedules I, II andIII were substituted for Schedules I, II, III and IV by Guj. 9 of 1992, s. 19.
2. Entry 4 wassubstituted for the original by Guj. 9 of 1999, section 11(1).
3.Sub-entry (15A)was inserted by Guj. 13 of 1998, section 22(1) (a).
4.Sub-entry (19A) wasinserted, Guj. 13 of 1998, section 22(1) (b).
5.Sub-entry (21) wasadded by Guj. 11 of 1993, section 9(1).
6.Entry 11A wasinserted by Guj. 9 of 1999, section 11(2).
7.Entry 14 wassubstituted by Guj. 10 of 1994, section 16(i).
8.These brackets andwords were substituted for the brackets and words "(but excluding cottonseeds), cakes and de-oiled cakes" by Guj. 8 of 1995, section 9(1).
9.These words weresubstituted for the words "Gokhla and Paniyara" by Guj. 11 of 1993, section9(2),
10.These words wereadded by Guj.10 of 1994, section 16(ii).
11.Entry 16 wassubstituted by Guj. 13 of 1998, section 22(2).
12.Entry 16A wasinserted by Guj. 9 of 1999, section 11(3).
13.Entry 18A wasinserted, by Guj. 9 of 1999, section 11(4).
14.Entry 20 wassubstituted, by Guj. 9 of 1999, section 11(5).
15.These words weresubstituted for the words "Twenty five rupees" by Guj. 13 of 1998, section22(4).
16.Entry 26 was deletedby Guj. 2 of 2000, section 2.
17.These words wereinserted by Guj. 13 of 1998, section 22(3).
18.These words wereinserted by Guj. 13 of 1998, section 22(5).
19.Entry 34A wasinserted by Guj. 9 of 1999, section 11(6).
20.These words weresubstituted for the words "one hundred rupees" by Guj. 8 of 1995, section9 (2).
21.These words wassubstituted for the words "Ghamelas and Tagaras", by Guj. 8 of 1995, section9 (3).
22.The words"when sold at a price not exceeding rupees fifty per kilogram" weredeleted by Guj. 9 of 1999, section 11(7).
23.Entry 62A wasinserted by Guj. 9 of 1999, section 11(8).
24.Entry 71 was deletedby Guj. 11 of 1993, section 9(3).
25.Entry 73A wasinserted by Guj. 9 of 1999, section 11(9).
26.Entry 74AA wasinserted, by Guj. 9 of 1999, section 11(10).
27.Entry 74A wasinserted by Guj. 15 of 1997, section 10(1).
28.Entry 77 wasdeleted by Guj. 9 of 1999, section 11(11).
29.Entry 80A wasinserted by Guj. 9 of 1999, section11(12).
30.Entry 82A was addedby Guj. 11 of 1993, section 9(4).
31.Entry 82AA wasinserted by Guj. 9 of 1999, section 11(13).
32.Entry 83 was deletedby Guj. 8 of 1995, section 9(5).
33.This word wasinserted by Govt. Notification, Finance Deptt. No. (GHN-31) GST-1092/section 5(2)(9)-TH, Dated the 6th July. 1992.
34.Entry 87A wasinserted, by Guj. 9 of 1999, section 11(14).
35.These words weresubstituted for the word "Toys" by Guj. 8 of 1995, section 9(6).
36.Entry 92A wasinserted by Guj. 9 of 1999, section 11(15).
37.These brackets,words, figure and letter were substituted for the brackets and word (other thanAerated. Mineral medicinal or tonic water)" by Guj. 15 of 1997, section 10(2).
38.Entry 94A wasinserted by Guj. 9 of 1999, section 11(16).
39.Entry 96 was deletedby Guj. 11 of 1993, section 9(5).
SCHEDULE-II PART-B
PART-B
(See section 8)
Goods, the sale or purchase of which is subject to general sales tax or purchase tax and the rates of tax
Sr. No.
Description of goods
Rate of General Sales tax
Rate of Purchase tax
1
2
3
4
1.
Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or unginned, baled, pressed or. otherwise but not including cotton waste.
Four paise in the rupee
Four paise in the rupee
2.
Hides and skins, whether in a raw or dressed state.
Four paise in the rupee
Four paise in the rupee
1 [2 [ * * * * * * *
* *
* *] ]
3 [7.
Natural and Associated gas.
4 [Twenty paise in the rupee]
4 [Twenty paise in the rupee]]
_______________________
1. Entries 3 to 6 were deleted by Gujarat 8 of 1995, section 10(B).
2. Entries 5 and 6 were transposed from Schedule II, Part-A by Govt. Notification, Finance Deptt, No. (GHN-21) GST/1093/(s-23)/(7)/TH, Dated the 18th June, 1993.
3. Entries 7 was transposed from Schedule II, Part-A by Govt. Notification, Finance Deptt. No. (GHN-21) GST/1093/(s-23)/(8)/TH, Dated the 24th November, 1993.
4. These words were substituted for the words "Nineteen paise in the rupee" by Gujarat 15 of 1997, section 12.
SCHEDULE-III
(See section 3A)
Goods, the transfer of the right to use, which is subject to sales tax.
Sr. No.
Description of good's
1
2
1.
Air-conditioning plant.
2.
Cinematographic and photographic equipment and appliance including studio equipment, camera, projectors, enlarging lenses.
3.
Cenematographic film.
4.
Computers.
5.
Electric Fans.
6.
Electrical goods.
7.
Furniture.
8.
Plant and Machinery.
9.
Refrigerators.
10.
Samiyana.
11.
Sewing machines.
12.
Surgical equipments and machinery.
13.
Typewriters.
14.
Television, Vedio Cassette Recorders, Vedio Cassette Players.
15.
Utensils.
16.
X-Ray Machines.
1[17
Motor vehicles.
18.
Office equipments.]
2[19
Heavy equipments such as cranes.
20.
Telephones.
21.
Patents, trade Marks and brands.] ]
_________________________
1. Entries 17 and 18 were added by Guj, 15 of 1997, section 13.
2. Entries 19, 20 and 21 were added by Guj. 13 of 1998, section 24.