Short title and Commencement:-
1. (1) this Act may be called the GUJARAT SALES TAX (SECOND AMENDMENT) ACT, 1981.
(2) This section shall come into force at once; sections 2, 3 and 4 shall be deemed to have come into force on the 1st April, 1981 and the remaining sections shall come into force on such date, as the State Government may, by notification in the Official Gazette, appoint.
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, for clause (30B), the following clause shall be sub-situated, namely:-
“(30B). “specified day” means the date of coming into force of the Gujarat Sales Tax (Amendment) Act, 1981;”.
Substituted of section 3 of Gujarat 1 of 1970:-
3. In the principal Act, for section 3, the following section shall be substituted namely:-
“(3) (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 the place upto 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 purchase as take place during the period commencing on the first day of any such year, upto 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 liable 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 upto 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:-
(i) Limit of turnover Rs. 30,000.
(a) in the case of a dealer, who is an importer, and the value of taxable goods sold or purchased by him during the year exceeds Rs. 5000 and the value of any taxable goods brought by him into the State or dispatched to him from outside the State During the year exceeds Rs. 5000; 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. 5000 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 Rs. 5000; or
(c) in case of a dealer to whom neither item ((a) or nor item (b) applies and the value of taxable goods sold or purchased by him during the year exceeds Rs. 5000.
(ii) Limited of turnover Rs. 1,00,000.
In case of a dealer to whom neither item (a) nor item (b) of clause (i) applies and the value of taxable goods sold or purchased by him during the year exceeds Rs. 5000:
Provided that the value of taxable goods purchased does not include any value exceeding Rs. 5000 of taxable goods purchased from persons who are not registered dealers.
(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 of 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)”.
Amendment of section 32 of Gujarat 1 of 1970:-
4. In the principal Act, in section 32, for the figures “3,000”, the figures “5,000” shall be substituted.
Amendment of Schedule I of Gujarat 1 of 1970:-
5. In the principal Act, in Schedule I,-
(1) in entry 1, after sub-entry (c), the following sub-entry shall be inserted, namely:-
1
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2
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3
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-
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“(d) ‘Sev’ made out of wheat flour or maida.
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..”;
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(2) in entry 37, in column 3, the following shall be inserted, namely:-
“When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is not exempted on account of any exemption or drawback granted under this Act.”
(3) in entry 40, in column 3, the following shall be inserted, namely:-
“When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Important) Act, 1957 is not exempted on account of any exemption or drawback granted under that Act”:
(4) in entry 42, in columns 3, the following shall be inserted, namely:-
“When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Important) Act, 1957 is not exempted on account of any exemption or drawback granted under that Act”:
(5) in entry 43, in column 3, the following shall be inserted, namely:-
“When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Important) Act, 1957 is not exempted on account of any exemption or drawback granted under that Act”:
(6) in entry 44, in column 3, the following shall be inserted, namely:-
“When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Important) Act, 1957 is not exempted on account of any exemption or drawback granted under that Act”:
(7) in entry 45, in columns 2, for the words “Glass bangles” the words “Glass bangles, plastic bangles” shall be substituted;
(8) in entry 47, in column 2, for the words “rupees two hundred and fifty each” the words “one thousand rupees each” shall be substituted;
(9) in entry 51, in column 2, for the words “ten rupees” the words “forty rupees” shall be substituted;
(10) after entry 53, the following entries shall be added, namely:-
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2
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3
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“54.
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Water proof canvas
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* * *
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55.
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Spectacles and lenses and spectacle frames, manufactured in the State and sold at a price not exceeding fifty rupees each
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* * *”
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Amendment of Schedule II part A Gujarat 1 of 1970:-
6. In the principal Act, in Schedule II, Part A,-
(1) after entry 3A, the following entries shall be inserted, namely:-
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2
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3
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4
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“3B.
3C.
3D.
3E.
3F.
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Cotton Fabries as defined in item No.19 of the First Scheduled to the Central Excises and Salt Act, 1944 to which entry 37 in Schedule I does not apply.
Rayon or artificial Silk Fabries as defined in item No.22 of the First Schedule to the Central Excises and Salt Act, 1944 to which entry 40 in Schedule I does not apply.
Woollen Fabries as defined in item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944 to which entry 44 in Schedule I does not apply.
Sugar as defined in item No.1 of the First Schedule to the Central Excises and Salt act, 1944 to which entry 42 in Schedule I does not apply.
Tobacoo as defined in item No.4 of the First Schedule to the Central Excises and Salt Act, 1944, to which entry 43 in Schedule I does not apply.
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Do
Do
Do
Do
Do
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Do
Do
Do
Do
Do
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(2) in entry 18, in sub-entry (a), in column 2, for the words “ten rupees” the words “forty rupees” shall be substituted;
(3) in entry 19, in column 3 and 4, for the words “Three paise in the rupee” in words “Two paise in the rupee” shall be substituted;
(4) in entry 30, in columns 3 and 4, for the expression “Do” the words “Four paise in the rupee” shall be substituted;
(5) in entry 31, in columns 3 and 4, for the expression “Do” the words “Five paise in the rupee” shall be substituted;
(6) in entry 32, in column 2, for the words “furnace oil” the words “furnace oil” liquefied petroleum gas” shall be substituted;
(7) in entry 35, in column 2, the words “and spare-parts and accessories thereof” shall be added at the end;
(8) in entry 36, in sub-entry (1), in columns 3 and 4, for the words “Eight paise in the rupee” the words “Six paise in the rupee” shall be substituted;
(9) in entry 38, in column 3 and 4, for the words “Nine paise in the rupee” the words “Eight paise in the rupee” shall be substituted;
(10) in entry 39, in columns 3 and 4, for the words “Seven paise in the rupee” the words “Six paise in the rupee” shall be substituted;
(11) in entry 40, in columns 3 and 4, for the expression “Do” the words “Eight paise in the rupee” shall be substituted;
(12) in entry 42, in sub-entry (1), in columns 3 and 4, for the words “Seven paise in the rupee” the words “Six paise in the rupee” shall be substituted;
(13) in entry 43, in columns 3 and 4, for the words “Seven paise in the rupee” in words “Eight paise in the rupee” shall be substituted;
(14) in entry 44, in columns 3 and 4, for the words “Fifteen paise in the rupee” the words “Twelve paise in the rupee” shall be substituted;
(15) in entry 45, in columns 3 and 4, for the words “Seven paise in the rupee” the words “Ten paise in the rupee” shall be substituted;
(16) in entry 46, in columns 3 and 4, for the expression “Do” the words “Six paise in the rupee” shall be substituted;
(17) in entry 48, in columns 3 and 4, for the words “seven paise in the rupee” the words “Six paise in the rupee” shall be substituted; and in entry 49, in columns 3 and 4, the expression “Do” shall be construed as a reference to “Six paise in the rupee”;
(18) in entry 50, in columns 3 and 4, for the expression “Do” the words “Seven paise in the rupee” shall be substituted;
(19) in entry 51, in columns 3 and 4, for the expression “Do” the words “Six paise in the rupee” shall be substituted; and in entry 52, in columns 3 and 4, the expression “Do” shall be construed as a reference to “Six paise in the rupee”;
(20) in entry 53, in columns 3 and 4, for the words “Eight paise in the rupee” the words “Ten paise in the rupee” shall be substituted;
(21) in entry 55, in columns 3 and 4, for the expression “Do” the words “Eight paise in the rupee” shall be substituted;
(22) in entry 56, in columns 3 and 4, for the words “Eleven paise in the rupee” the words “Twelve paise in the rupee” shall be substituted;
(23) in entry 63, in columns 3 and 4, for the words “Eleven paise in the rupee” the words “Ten paise in the rupee” shall be substituted;
(24) for entry 64, the following entries shall be substituted, namely:-
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2
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3
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4
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“64.
64A.
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Footwear (other than footwear specified in entry 52 in Schedule I and entry 64A):-
(1) when sold at a price not exceeding one hundred rupees per pair
(2) when sold at a price exceeding one hundred rupees per pair.
Footwear made of PVC and rubber manufactured in the State and sold at a price not exceeding twenty rupees.
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Ten paise in the rupee
Twenty paise in the rupee.
Five paise in the rupee.
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Ten paise in the rupee
Twenty paise in the rupee.
Five paise in the rupee.
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(25) in entry 65, in columns 3 and 4, for the words “Fifteen paise in the rupee” the words “Twelve paise in the rupee” shall be substituted;
(26) in entry 66, in columns 3 and 4, for the words “Ten paise in the rupee” the words “Eight paise in the rupee” shall be substituted;
(27) in entry 71, in columns 3 and 4, for the words “Fifteen paise in the rupee” the words “Ten paise in the rupee” shall be substituted;
(28) for entry 88, the following entries shall be substituted, namely:-
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2
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3
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4
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“88.
88A.
88B.
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Inflammable gas (excluding liquefied Petroleum gas and acetylene gas) supplied in closed containers or tankers.
Liquefied petroleum gas.
Chlorine gas in all forms, oxygen gas, acetylene gas, and argon gas.
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Twelve paise in the rupee.
Six paise in the rupee.
Six paise in the rupee.
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Twelve paise in the rupee.
Six paise in the rupee.
Six paise in the rupee”;
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(29) in entry 92, in columns 3 and 4, for the words “Fourteen paise in the rupee” the words “Fifteen paise in the rupee” shall be substituted;
(30) in entry 96, in columns 3 and 4, for the words “Thirty paise in the rupee” the words “Twenty paise in the rupee” shall be substituted;
(31) after entry 101, the following entries shall be inserted, namely:-
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2
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3
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4
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“102.
103.
104.
105.
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Lignite
Electronic goods manufactured in the State other than those specified in any other entry in this Schedule or Schedule III.
Stationery articles other than those specified in this Schedule or Schedule III, and coloured pencils.
Fountain pens, stylograph pens, ball points pens and propelling pencils and spare-parts and accessories of such pens and pencils.
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Six paise in the rupee.
Six paise in the rupee.
Six paise in the rupee.
Five paise in the rupee.
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Six paise in the rupee.
Six paise in the rupee.
Six paise in the rupee.
Five paise in the rupee.”
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Amendment of Schedule II Part B of Gujarat 1 of 1970:-
7. In the principal Act, in Schedule II Part-B, in entry 13, in columns 3 and 4, for the words “Nine paise in the rupee” the words “Eight paise in the rupee” shall be substituted.
Amendment of Scheduled III of Gujarat 1 of 1970:-
8. In the principal Act, in Schedule III,-
(1) in entry 2, in columns 3 and 4, for the expression “Do” the words “One paise in the rupee” shall be substituted.
(2) in entry 4, in column 3, for the words “Six paise in the rupee” the words “Five paise in the rupee” shall be substituted;
(3) entry 5 shall be deleted;
(4) in entry 8, in column 3, for the words “Ten paise in the rupee” the words “Twelve paise in the rupee” shall be substituted;
(5) in entry 10, in column 3, for the words “Ten paise in the rupee” the words “Twelve paise in the rupee” shall be substituted;
(6) in entry 13, in column 3, for the words “Six paise in the rupee” the words “Seven paise in the rupee” shall be substituted. |
