Short title and commencement:-
1. (1) This Act may be called the GUJARAT SALES TAX (AMENDMENT) ACT, 1962.
(2) It shall be deemed to have come into force on the 23rd December, 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, in clause (26), for the word and figures “13 and 15” the word, figures and letter “13, 15 and 19A” shall be substituted.
Insertion of new section 19A in Gujarat 1 of 1970:-
3. In the principal Act, after section 19, the following section shall be inserted, namely:-
Levy of sales tax or purchase tax on oil cakes:-
“19A. (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 of oil cakes 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 of oil cakes, sales resale’s of oil cakes to a registered dealer, upon such deafer furnishing such certificate as may be prescribed;
(ii) where such turnover relates to purchases of oil cakes, purchases of oil cakes resold by him.
(2) 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 oil cakes, no further tax shall be levied under this section on such sale or purchases.”
Amendment of Schedule II, Part B of Gujarat 1 of 1970:-
4. In the principal Act, in Schedule II, Part B, for entry 11, the following entry shall be substituted, namely:-
1
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2
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3
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4
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11.
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De-oiled cakes
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do
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do”
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Amendment of Schedule III of Gujarat 1 of 1970:-
5. In the principal Act, in Schedule III, in entry 13, for the words and figures “in section 18” the words, figures and letter “in sections 18 and 19A” shall be substituted.
Repeal and saving:-
6. (1) The Gujarat Sales Tax (Second Amendment) Ordinance, 1981 is hereby repealed.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. |
