Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1987.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment of section 4A of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 4A, in sub-section (1), for the words “Ten paise in the rupee”, the words “Twenty paise in the rupee” shall be substituted.
Substitution of section 15B of Gujarat 1 of 1970:-
3. In the principal Act, for section 15B, the following shall be substituted, namely:-
Purchase tax payable on raw or processing materials or consumable stores used in the manufacture of goods in certain cases:-
“15B. Where any dealer liable to pay tax under this Act uses any goods other than declared goods purchased by him or through commission agent as raw or processing materials or consumable stores (irrespective of whether such goods are prohibited goods or not) 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 pair 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 raw or processing materials or consumable stores used in the goods so manufactured and dispatched and accordingly 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:
Provided that where the raw material so used is bullion or specie, the purchase tax payable on such bullion or specie under this section shall not exceed the aggregate of the rates of sales tax and the general sales tax payable on bullion or specie.”
Deletion of section 15C of Gujarat 1 of 1970:-
4. In the principal Act, section 15C shall be deleted.
Insertion of new section 19C in Gujarat 1 of 1970:-
5. In the principal Act, after section 19B, the following new section shall be inserted, namely:-
Levy of purchase tax on salt:-
“19C. There shall be levied a purchase tax at the rate of two paise in the rupee on the turnover of purchases of salt purchased by a dealer liable to pay tax under this Act, for the purpose of use by him in the manufacture of taxable goods.”
Amendment of Schedule I of Gujarat 1 of 1970:-
6. In the principal Act, in Schedule I,-
(1) in entry 11, in column 2, for the word “Salt”, the words “Salt other than salt used in the manufacture of taxable goods” shall be substituted:
(2) after entry 73, the following entries shall be added, namely:-
1
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2
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3
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“74
75
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Khakhra leaves
Articles made of bamboo
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**
**”
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Amendment of Schedule II-Part A of Gujarat 1 of 1970:-
7. In the principal Act, in Schedule II-Part-A,-
(1) in entry 6, in columns 3 and 4, for the words “Four paise in the rupee”, the words “six paise in the rupee” shall be substituted;
(2) in entry 7, in columns 3 and 4, for the word “Do”, the words “Four paise in the rupee” shall be substituted;
(3) for entry 9, 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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“9
9A
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Dyes
Chemicals other than those specified in any other entry in this or any other Schedule.
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Four paise in the rupee
Seven paise in the rupee
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Four paise in the rupee
Seven paise in the rupee.”
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(4) in entry 16, in columns 3 and 4, for the words “Four paise in the rupee”, the words “Five paise in the rupee” shall be substituted;
(5) in entry 18,-
(i) in sub-entry (a), in columns 3 and 4, for the words “Two paise in the rupee”, the words “Five paise in the rupee” shall be substituted;
(ii) in sub-entry (b), in columns 3 and 4, for the word “Do”. the words “Five paise in the rupee” shall be substituted;
(6) in entry 21, in the columns 3 and 4, for the words “Four paise in the rupee”, the words “Six paise in the rupee” shall be substituted;
(7) in entry 22, in columns 3 and 4, for the word “Do”, the words “Four paise in the rupee” shall be substituted;
(8) in entry 24, in columns 3 and 4, for the word “Do”, the words “Six paise in the rupee” shall be substituted;
(9) in entry 25, in columns 3 and 4, for the word “Do”, the words “Four paise in the rupee” shall be substituted;
(10) in entry 30, in the columns 3 and 4, for the words “Four paise in the rupee”, the words “Six paise in the rupee” shall be substituted;
(11) for entry 42, 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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“42
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Glassware, Chinaware or articles made or porcelain and glazed earthenware (other than those specified in entry 42A in this Schedule)
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Ten paise in the rupee
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Ten paise in the rupee.”
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(12) in entry 94, in columns 3 and 4, for the word “Do”, the words “Ten paise in the rupee” shall be substituted;
(13) in entry 102, in the columns 3 and 4, for the words “Six paise in the rupee”, the words “Ten paise in the rupee” shall be substituted;
(14) in entry 104, in the columns 3 and 4, for the words “Six paise in the rupee”, the words “Ten paise in the rupee” shall be substituted;
(15) in entry 110, in columns 3 and 4, for the word “Do”, the words “Six paise in the rupee” shall be substituted;
(16) in entry 113, in the columns 3 and 4, for the words “Four paise in the rupee”, the words “Eight paise in the rupee” shall be substituted;
(17) entry 116 shall be deleted.
Amendment of Schedule II Part B of Gujarat 1 of 1970:-
8. In the principal Act, in Schedule II Part-B, in entry 7A, in columns 3 and 4, for the words “Six paise in the rupee”, the words “Eight paise in the rupee”, shall be substituted.
Amendment of Schedule-III of Gujarat 1 of 1970:-
9. In the principal Act, in Schedule III,-
(1) in entry 3, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(2) in entry 3A, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(3) in entry 4, in columns 4, for the word “Do”, the words “Four paise in the rupee” shall be substituted;
(4) in entry 4A, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(5) in entry 6, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(6) in entry 7, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(7) in entry 8, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(8) in entry 9, in columns 4, for the word “Do”, the words “Four paise in the rupee” shall be substituted;
(9) in entry 10, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(10) in entry 11, in columns 4, for the words “Do”, the words “Four paise in the rupee” shall be substituted;
(11) in entry 12, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(12) in entry 12A, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(13) in entry 12B, in columns 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted;
(14) in entry 13,-
(i) in column 2, for the words, figures and letters “in sections 18, 19A and 19B”, the words, figures and letters “in sections 18, 19A, 19B and 19C” shall be substituted;
(ii) in column 4, for the words “Three paise in the rupee”, the words “Four paise in the rupee” shall be substituted. |
