Short title Commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1981.
(2) It shall be deemed to have come into force on the 5th January, 1981.
Amendment of Section 2 of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 2,-
(1) for the words “In this Act, unless the context otherwise requires”, the following:-
“In this Act, unless the context otherwise requires,-
(1A) “Additional tax” means the additional tax levied under section 4A;”
(2) in clause (32), the following shall be added at the end, namely:-
“but does not include additional tax;”
Amendment of section 4A of Gujarat 1 of 1970:-
3. In the principal Act, in section 4A, after sub-section (2), the following sub-section shall be inserted, namely:-
“(3) (a) Notwithstanding any judgment, decree or order of any court, tribunal or other authority, no additional tax levied under sub-section (1) shall be or shall be deemed ever to have been, 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) for the avoidance of any doubt it is hereby declared that the additional tax shall be and shall be deemed always to have been distinct from sales tax, general sales tax or, as the case may be, purchase tax.”
Amendment of section 49 of Gujarat 1 o f1970:-
4. In the principal Act, in section 49, in sub-section (2), for the words “any of tax” the words “the tax” shall be substituted.
Repeal and saving:-
5. (1) The Gujarat Sales Tax (Amendment) Ordinance, 1981 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act as amended by this Act. |
