Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Second Amendment) Act, 1986.
(2) It 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 substituted, namely:-
“(30B) “specified day” means the date of the coming into force of the Gujarat Sales Tax (Second Amendment) Act, 1986.”
Substitution of section 3 of Gujarat 1 of 1970:-
3. In the principal Act, for section 3, the following section shall be substituted, namely:-
Incidence of tax:-
“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 purchase which take 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 purchases as take place during the period commencing on the first day of any such year, upto the time when his turnover of sale 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), not tax shall be payable.
(4) For the purposes of this section, the limits of turnover shall be as follows.
(i) Limit of turnover of sales of goods including lottery tickets Rs. 10,000:-
In the case of a dealer who is an importer of lottery tickets and the value of lottery tickets brought by him into the State or dispatched to him from outside the State during the year exceeds Rs. 1,000; or
(ii) Limited of turnover of sales exclusively of lottery tickets Rs. 1,25,000.
In the case of a dealer to whom clauses (i), (iii) and (iv) do not apply; or
(iii) Limit of turnover Rs. 50,000.
(a) in the case of a dealer, who is an importer, to whom clause (i) does not apply, 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. 5,000; 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. 5,000 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. 5,000; or
(c) in the case of a dealer to whom neither clause (i) nor clause (ii) nor item (a) nor item (b) applies and the value of taxable goods sold or purchased during the year exceeds Rs. 5,000;
Provided that the value of taxable goods purchased from persons who are not registered dealers during the year is not less than Rs. 5,000; or
(iv) Limit of turnover Rs. 1,25,000.
In the case of a dealer to whom neither clause (i) nor clause (ii) nor clause (iii) applies and the value of taxable goods sold or purchased by him during the year exceeds Rs. 5,000;
(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 account; 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 3A of Gujarat 1 of 1970:-
4. In the principal Act, in section 3A, for sub-section (1) excluding the proviso, the following sub-section shall be substituted, namely:-
“(1) Every dealer referred to in sub-clause (h) of clause (10) of section 2, whose turnover,-
(a) of specified sales made during,-
(i) the year immediately preceding the year within which the designated day falls, or
(ii) the year commencing on the first day of the year within which the designated day falls,
Has exceeded or exceeds Rs. 50,000; and
(b) of specified sales of goods specified in Schedule IV made by him during the periods specified in sub-section (i) or (ii) has exceeded or exceeds Rs. 5,000;
Shall, until such liability ceases under sub-section (3), be liable to pay tax under this section on his turnover of specified sales made on or after the designated day:”
Deletion of section 46A of Gujarat 1 of 1970:-
5. In the principal Act, section 46A shall be deleted.
Amendment of Schedule-I to Gujarat 1 of 1970:-
6. In the principal Act, in Schedule-I,-
(i) in entry 3, in column 2, for the words “at a price of not more than five rupees per person”, the words “at a price of not more than ten rupees per person” shall be substituted;
(ii) after entry 69, the following entries shall be inserted, namely:-
1
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2
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3
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“70
71
72
73
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Such sports goods as the State Government may, by notification in the Official Gazette, specify.
Musical instruments.
Candles made of wax
Wooden handles of pawrah and pick-axe.
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**
**
**
**
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Amendment of Schedule II Part-A to Gujarat-I of 1970:-
7. In the principal Act, in Schedule II Part-A,-
(1) In entry 10, in columns 3 and 4, for the word “Do”, the words “Seven paise in the rupee” shall be substituted;
(2) in entry 11, in columns 3 and 4, for the word “Do”, the words “Four paise in the rupee” shall be substituted;
(3) in entry 12, in columns 3 and 4, for the word “Do”, the words “Five paise in the rupee” shall be substituted;
(4) in entry,28 in columns 3 and 4, for the word “Do”, the words “Five paise in the rupee” shall be substituted;
(5) in entry,29 in columns 3 and 4, for the word “Do”, the words “Six paise in the rupee” shall be substituted;
(6) for entry 30, 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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“30
30A
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Caustic Soda and silicate of soda
Soda ash
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Four paise in the rupee.
Eight paise in the rupee.
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Four paise in the rupee.
Eight paise in the rupee.”
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(7) for entry 32, the following entries shall be substituted namely:-
1
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2
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3
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4
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“32
32A
32B
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Petroleum products including light diesel oil but excluding lubricants, kerosene, solvent oil, furnace oil, liquefied petroleum gas, naptha, low sulphur heavy stock (LSHS) and motor spirit declared tax free under entry 39 in Schedule I.
Naptha
Low sulphur heavy stock (LSHS)
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Seven paise in the rupee.
Ten paise in the rupee.
Do
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Seven paise in the rupee.
Ten paise in the rupee.
Do.”
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(8) entry 32A shall be renumbered as 32C and in entry 32C as so re-numbered, in columns 3 and 4 for the words “Six paise in the rupee”, the words “Seven paise in the rupee” shall be substituted;
(9) in entry 34, in columns 3 and 4, for the words “Six paise in the rupee”, the words “Eight paise in the rupee” shall be substituted;
(10) entry 46 shall be deleted;
(11) in entry 47, in columns 3 and 4, for the words “Ten paise in the rupee” the words “Twelve paise in the rupee” shall be substituted;
(12) for entry 53, the following entry shall be substituted, namely:-
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2
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3
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4
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“53
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Cement and articles made of cement, that is to say, the articles in the making of which cement is used irrespective of the proportion in which it is used, excluding floor and wall tiles.
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Twelve paise in the rupee.
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Twelve paise in the rupee.”
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(13) in entry 62, in sub-entry (1), in columns 3 and 4, for the words “Ten paise in the rupee”, the words “Twelve paise in the rupee” shall be substituted;
(14) for entry 67, 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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“67
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Furniture of all kinds, upholstered furniture and skeleton of any of them.
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Ten paise in the rupee.
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Ten paise in the rupee.”
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(15) for entry 69, 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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“69
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Air conditioning plant and spare parts and accessories thereof.
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Ten paise in the rupee.
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Ten paise in the rupee.”
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(16) in entry 70, in columns 3 and 4, for the word “Do” the words “Twelve paise in the rupee” shall be substituted;
(17) entry 73 shall be deleted;
(18) in entry 74,-
(i) in columns 3 and 4 against sub-entry (1), for the words “Twelve paise in the rupee”, the words “Ten paise in the rupee” shall be substituted;
(ii) in columns 3 and 4 against sub-entry (2), the word “Do” shall be construed as “Twelve paise in the rupee”;
(19) in entry 76, in columns 3 and 4, for the words “Twenty paise in the rupee”, the words “Ten paise in the rupee” shall be substituted;
(20) for entry 80A, the following shall be substituted, namely:-
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2
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3
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4
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“80A
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Television sets and antennae Television cameras, television monitors, close circuit television sets, cameras, video television, videocassette recorders, video cassette players, video cassette and parts accessories and components of any of them.
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Ten paise in the rupee.
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Ten paise in the rupee.”
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(21) for entry 99, 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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“99
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(i) Articles and utensils made of stainless steel.
(ii) utensils made of other nonferrous metals and alloys such as brass, copper, hindolium, alluminium etc.
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Six paise in the rupee.
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Six paise in the rupee.”
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(22) entry 103 shall be deleted;
(23) in entry 114,-
(a) in item (a),-
(i) in column 2, for the words “five rupees per person”, the word “ten rupees per person” shall be substituted;
(ii) in columns 3 and 4, for the words “Eight paise in the rupee”, the words “Ten paise in the rupee” shall be substituted;
(b) in item (b) in columns 3 and 4, the word “Do” shall be construed as “Ten paise in the rupee”;
(24) after entry 115, the following entries shall be inserted, namely:-
1
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2
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3
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4
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“116
117
118
119
120
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Bamboo mattings and tattis.
Agarbatti, padi, dhoop, and dhoop-batti
Imitation jewellery
Tractor trailors
Lottery tickets
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Four paise in the rupee
For paise in the rupee
Four paise in the rupee
Six paise in the rupee
Ten paise in the rupee
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Four paise in the rupee
Four paise in the rupee
Four paise in the rupee
Six paise in the rupee
Ten paise in the rupee.”
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Amendment of Schedule II Part-B to Gujarat 1 of 1970:-
8. In the principal Act, in Schedule II, Part-B,-
(1) in entry 14, in columns 3 and 4, for the words “Ten paise in the rupee”, the words “Eight paise in the rupee” shall be substituted;
(2) in entry 15, in columns 3 and 4, for the word “do”, the words “Eight paise in the rupee” shall be substituted;
Amendment of Schedule III to Gujarat 1 of 1970:-
9. In the principal Act, in Schedule III, in entry 13, in column 3, for the words “Seven paise in the rupee” the words “Eight paise in the rupee” shall be substituted.
Amendment of Schedule IV of Gujarat 1 of 1970:-
10. In the principal Act, in Schedule IV, entry 8 shall be deleted. |
