Short title:-
1. This Act may be called the Gujarat Sales Tax (Third Amendment) Act, 1986.
Insertion of new sections 15-B and 15-C in Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969, after section 15A, the following sections shall be inserted, namely:-
Purchases tax payables on goods used in the manufacture of goods in certain cases:-
“15B. Where any dealer liable to pay tax under this Act uses any prohibited goods other than declared goods, purchased by him or through commission agent in the manufacture of taxable goods and dispatches any of the goods so manufactured to his own place of business or to his agent’s place of business situate outside the State but within India such dealer shall be liable to pay, in addition to any tax paid or payable under other provisions of this Act, a purchase tax at the rate of two paise in the rupee on the purchase price of such prohibited goods used in the goods so manufactured and dispatched and according he shall include the purchase price thereof in his turnover of purchases in his declaration or return under section 40 which he is to furnish next thereafter.
Liability to purchases tax for contravention of terms of certificate:-
15C. Where any recognized dealer or commission agent acting on behalf of a principal who is a recognized dealer, purchase any taxable goods under a certificate given by him under section 13 and contrary to such certificate such dealer or principal dispatches any of the goods, manufactured by him by use of the taxable goods so purchased, to his own place of business or to his agent’s place of business situate outside the State but within India, where he or, as the case may be, his agent is registered under the Central Sales Tax Act, 1956, such recognized dealer or, as the case may be, principal shall be liable to pay, in addition to any tax paid or payable under other provisions of this Act a purchase tax at the rate of two paise in the rupee on the purchase price of taxable goods used in the goods so manufactured and dispatched and accordingly he shall include purchase price thereof in his turnover of purchases in his declaration or return under section 40 which he is to furnish next thereafter.” |
