Short title and commencement:-
1. (1) This Act may be called the GUJARAT SALES TAX (AMENDMENT) ACT, 1983.
(2) It shall be deemed to have come into force on the 4th February, 1983.
Amendment 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, figures and letter “13, 15 and 19A” the word, figures and letters “13, 15, 19A” shall be substituted.
Amendment of section 17 of Gujarat 1 of 1970:-
3. In the principal Act, in section 17,-
(1) in sub-section (1),-
(a) for the words and figures “section 15, 16 or 18 as the case may be” the words, figures and letters “section 15, 16, 18, 19A or 19B, as the case may be,” shall be substituted ;
(b) for the words and figures “sections 15, 16 and 18” the words, figures and letters “sections 15, 16, 18, 19A and 19B” shall be substituted ;
(2) in sub-section (2), for the words and figures “section 15, 16 or 18 as the case may be” the words, figures and letters “section 15, 16, 18, 19A or 19B as the case may be” shall be substituted.
Insertion of new section 19B in Gujarat 1 of 1970:-
4. In the principal Act, after section 19A, the following sections hall be inserted, namely:-
Levy of sales tax or purchase tax on groundnut or peanut (Arachis hypogaea):-
“19B. (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 groundnut or peanut (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 of groundnut or peanut, sales or resales of groundnut or peanut to a registered dealer, upon such dealer furnishing such certificate as may be prescribed.
(ii) where such turnover relates to purchases of groundnut or peanut, purchases of groundnut or peanut 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 of groundnut or, as the case may be, peanut by the last dealer to pay tax.
(b) The provisions of section 9 shall not apply in relation to the stage of sale or purchase of groundnut or, as the case may be, peanut.
(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 the groundnut or peanut 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) purchases groundnut or peanut from a person who is not a registered dealer but does not resell groundnut or peanut so purchased by him ;
(ii) purchases groundnut or peanut from a registered dealer but does not resell the groundnut or peanut so purchased by him; and
(b) in relation to levy of sales tax under this section mean a dealer who-
(i) purchases groundnut or peanut from a person who is not a registered dealer and resells groundnut or peanut so purchased to a person who is not a registered dealer or to a registered dealer otherwise than against a certificate;
(ii) purchases groundnut or peanut from a registered dealer and resells groundnut or peanut so purchased to a person who is not a registered dealer or to a registered dealer otherwise than against a certificate;
(iii) imports groundnut or peanut and sells groundnut or peanut 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 of groundnut or peanut in any manner other than by way of purchases and sells such groundnut or peanut to a person who is not a registered dealer or to a registered dealer otherwise than against a certificate.”
Amendment of Schedule-II Part B of Gujarat 1 of 1970:-
5. In the principal Act, in Schedule II-Part B, in entry 6, item (i) relating to groundnut or peanut shall be deleted.
Amendment of Schedule III of Gujarat 1 of 1970:-
6. In the principal Act, in Schedule III, in entry 13, for the words, figures and letter “in sections 18 and 19A” the words, figures and letters “in section 18, 19A and 19B” shall be substituted.
Repeal and savings:-
7. (1) The Gujarat Sales Tax (Amendment) Ordinance, 1983 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. |
