Short title and commencement:-
1. (1) This Act may be called the GUJARAT SALES TAX (SECOND AMENDMENT) ACT, 1982.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Substitution of 64 of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter “referred to as the principal Act”), for section 64, the following shall be substituted, namely:-
Bar of jurisdiction of Civil Court:-
“64. 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 or any officer appointed to assist him is empowered to deal with or decide by or under this Act and no injunction 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,”.
Amendment of section 77 of Gujarat 1 of 1970:-
3. In the principal Act, in section 77, in sub-section (3), in clause (a) for the words “willfully refuses or without lawful excuse neglects” the words “without reasonable cause or excuse fails” shall be substituted.
Amendment of section 81 of Gujarat 1 of 1970:-
4. In the principal Act, in section 81, in sub-section (1),-
(a) for the words and figures “under section 75”, the words, figures and brackets “under section 75 or under sub-section (3) of section 77” shall be substituted;
(b) after clause (ii), the following clause shall be inserted, namely:-
“(iii) two hundred rupees, where the offence charged is under sub-section (3) of section 77”;
(c) in the proviso for the words, brackets and figures “in clause (i) or (ii)” the words, brackets and figures “in clause (i), (ii) or (iii)” shall be substituted.
Amendment of Schedule I to Gujarat 1 of 1970:-
5. In the principal Act, in Schedule I,-
(1) in entry 1, sub-entry (b) shall be deleted;
(2) in entry 2, in column 2, for the words “cereals and pulses in all forms and flour thereof except maize flour” the words “cereals and pulses in all forms excluding garar splits, and flour of cereals and pluses except garar split flour and maize flour” shall be substituted;
(3) in entry 9, in column 2, the brackets and words “(excluding flesh of poultry and of feathered game)” shall be deleted;
(4) entry 18 shall be deleted;
(5) in entry 19, in column 2, for the brackets and words (“including varat and varatadi)” the brackets and words “(excluding varat and varatadi)” shall be substituted;
(6) in entry 26, in column 2, after the words “including almanacs” the words “including time tables for railway and passenger transport services almanacs” shall be substituted;
(7) after entry 28, the following entry shall be inserted, namely:-
1
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2
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3
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28A.
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Charts, maps, geometrical instruments and globes for educational use.
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* * *
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(8) after entry 55, the following entries shall be added, namely:-
1
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2
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3
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56
57
58
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Padia and patrala
Kites (Pataag)
Black and coloured lead slips
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* * *
* * *
* * *
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Amendment of Schedule II, Part-A to Gujarat 1 of 1970:-
6. In the principal Act, in Schedule II, Part-A,-
(1) in entry 12, in column 2,-
(a) item (ii), shall be deleted;
(b) for item (iii), the following shall be substituted, namely:-
“(iii) brown paper, craft paper butter paper and cellophane paper;,
(iii-a) paper bags of all kinds;”
(2) after entry 23, the following new entry shall be inserted, namely:-
1
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2
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3
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4
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23A
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Garar splits and flour thereof
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Do
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Do
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(3) in entry 31, in columns 3 and 4, for the words “Five paise in the rupee” the words “Six paise in the rupee” shall be substituted;
(4) after entry 32, the following entry shall be inserted, namely:-
1
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2
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3
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4
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32-A
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Petrochemicals
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Do
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Do
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(5) in entry 38, in column 2, the brackets, words and figures “(other than biscuits declared tax free under entry 1 in Schedule I)” shall be deleted;
(6) in entry 43, in column 2, the words “flush doors of plywood” shall be deleted;
(7) for entry 80A, the following shall be substituted, namely:-
1
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2
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3
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4
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80A
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(1) Television sets and antennae, television cameras, television monitors and components, parts and accessories of any of them:
(2) Close circuit television sets, cameras, video television, video cassettes, video players, parts, accessories and components of any of them;
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Fifteen paise in the rupee.
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Fifteen paise in the rupee.
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(8) after entry 105, the following new entries shall be added, namely:-
1
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2
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3
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4
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106
107
108
109
110
111
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Wet dates known as Khajur or Zahedi or by any other name.
Vessels of every description to be used for plying on water and manufactured in the State.
Toys
Thread, twine, string or ropes prepared from any of the following goods or waste thereof:-
(i) cotton yarn ;
(ii) artificial silk yarn ;
(iii) silk yarn ;
(iv) staple fibre yarn, terylene fibre yarn and all other synthetic fibre yarns ;
(v) jute fibre yarn (including Bhindi) ;
(vi) Coir.
All varieties of blended fibres, blended yarns, blended fibre waste and blended yarn waste.
Varat and varatadi
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Four paise in the rupee.
Four paise in the rupee.
Six paise in the rupee.
Four paise in the rupee.
Do
Two paise in the rupee.
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Four paise in the rupee.
Four paise in the rupee.
Six paise in the rupee.
Four paise in the rupee.
Do
Two paise in the rupee.
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Amendment in Schedule II-Part-B to Gujarat 1 of 1970:-
7. In the principal Act, in the Schedule II-Part-B, for entry 7, the following shall be substituted, namely:-
1
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2
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3
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4
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7
7A
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Butter
Ghee
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Eight paise in the rupee.
Six paise in the rupee.
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Eight paise in the rupee.
Six paise in the rupee.
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