Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Second Amendment) Act, 1989.
(2) It shall come into force on the 1st April, 1989.
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 (16), the following clause shall be substituted, namely:-
“16. “manufacture” with all its grammatical variations and cognate expressions means producing, making extracting, collecting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, and includes-
(a) in relation to timber, the cutting, sawing, shaping, sizing or hewing;
(b) in relation to cottonseed oil, refining of washed cottonseed oil,
(c) in relation to marble and stone, hammering, cutting, sizing or polishing,
(d) in relation to chalk lumps, the grinding;
But does not include such manufactures or manufacturing processes as may be prescribed.”
Amendment of section 44 of Gujarat 1 of 1970:-
3. In the principal Act, in section 44,-
(1) for the words “has not been assessed”, the words “has escaped assessment, or has been under assessed or assessed at a lower rate” shall be substituted;
(2) after the words and figures “made under section 41”, the words “or if the Commissioner has reason to believe that any deduction has been wrongly given or any draw back, set off or refund has been wrongly granted in any order of assessment so made,” shall be inserted.
Deletion of section 44A of Gujarat 1 of 1970:-
4. In the principal Act, section 44A shall be deleted.
Amendment of section 47 of Gujarat 1 of 1970:-
5. In the principal Act, in section 47,-
(1) in sub-section (4), for the words “thirty days” the words “ten days” shall be substituted;
(2) in sub-section (5), for the words “Any tax or penalty”, the words “Any tax, penalty or interest” shall be substituted.
Amendment of section 54 of Gujarat 1 of 1970:-
6. In the principal Act, in section 54, in sub-section (1), for the words “twelve per cent per annum”, the words “twenty four per cent per annum”, shall be substituted.
Insertion of new section 60A of Gujarat 1 of 1970:-
7. In the principal Act, after section 60, the following section shall be inserted, namely:-
Dealer to declare the details or Bank accounts:-
“60A. Every dealer, who is liable to pay tax shall, within the period, prescribed, send to the authority prescribed a declaration in the manner prescribed stating the particulars of the bank accounts operated by him in connection with his business and shall, within the period prescribed intimate the prescribed authority the changes in the particular in the declaration.”
Amendment of section 73 of Gujarat 1 of 1970:-
8. In the principal Act, in section 73,-
(1) for the words “Where during the pendency of any proceedings under this Act, any dealer liable to pay tax” the words “Where a dealer after any tax has become due from him” shall be substituted;
(2) the words “as a result of the completion of the said proceeding” shall be deleted;
(3) in the proviso, for the words “such proceeding”, the words “any proceeding under this Act”, shall be substituted.
Amendment of section 76 of Gujarat 1 of 1970:-
9. In the principal Act, in section 76, in sub-section (2), after the words “servant of the Government”, the word “willfully” shall be inserted.
Amendment of Schedule I to Gujarat 1 of 1970:-
10. In the principal Act, in Schedule I,-
(1) In entry 28, for the words “and school colour boxes”, the words “school colour boxes; black boards; dusters; rubber erasers; pencil sharpners; dissection boxes and educational audio-picture cards” shall be substituted;
(2) In entry 37, in column 2, for the portion beginning with the words “cotton fabries” and ending with the figures “1944” the following shall be substituted, namely:-
“Cotton fabries covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985.”
(3) in entry 40, in columns 2, for the portion beginning with the words “Rayon or artificial silk fabires” and ending with the figures “1944”, the following shall be substituted, namely:-
“Rayon or artificial silk fabries covered under heading Nos. 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985.”
(4) in entry 42, in column 2, for the portion beginning with the words “Sugar as defined” and ending with the figures “1944”, the following shall substituted, namely:-
“Sugar covered under sub-heading Nos. 1701.20, 1701.31, 1701.39 and 1702.11 of the Schedule to the Central Excise Tariff Act, 1985”.
(5) in entry 43, in column 2, for the portion beginning with the words “Tobacco as defined” and ending with the figures “1944”, the following shall be substituted, namely:-
“Unmanufactured tobacco and tobacco refuse covered under sub-heading No. 2401.00, Cigars and Cheroots of tobacco covered under heading No. 24.02, Cigarettes and Cigarillos of tobacco covered under sub-heading Nos. 2403.11 and 2403.21, and other manufactured tobacco covered under sub-heading Nos. 2404.11, 2404.12, 2404.13, 2404.19, 2404.21, 2404.29, 2404.31, 2404.39, 2404.41 and 2404.50 of the Schedule to the Central Excise Tariff Act, 1985”:
(6) in entry 44, in column 2, for the portion beginning with the words “Woollen fabries” and ending with the figures “1944”, the following shall be substituted, namely:-
“Woven fabries of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the |Central Excise and Tariff Act, 1985”:
(7) in entry 55, for the words “fifty rupees each”, the words “seventy five rupees each” shall be substituted;
(8) for entry 71, the following entry shall be substituted, namely:-
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2
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3
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“71
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Musical instruments other than electronic musical-instruments.
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* *”
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(9) after entry 76, the following entry shall be added, namely:-
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2
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3
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“77
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Agate (Akik) stones and articles made therefrom.
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* *”
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Amendment of Schedule II-Part A to Gujarat 1 of 1970:-
11. In the principal Act, in Schedule II, Part-A,-
(1) in entry 3B, in column 2, the words and figures “as defined in item No.19 of the First Schedule to the Central Excise and Salt Act, 1944”, shall be deleted;
(2) in entry 3C, in column 2, the words and figures “as defined in item No.22 of the First Schedule to the Central Excise and Salt Act, 1944”, shall be deleted;
(3) in entry 3D, in column 2, the words and figures “as defined in item No.21 of the First Schedule to the Central Excise and Salt Act, 1944”, shall be deleted;
(4) in entry 3E, in column 2, the words and figures “as defined in item No.1 of the First Schedule to the Central Excise and Salt Act, 1944”, shall be deleted;
(5) in entry 3F, in column 2, the words and figures “as defined in item No.4 of the First Schedule to the Central Excise and Salt Act, 1944”, shall be deleted;
(6) in entry 34A, after the words “hydrogenated vegetable oils”, the words “and washed cottonseed oil” shall be added;
(7) after entry 34A, the following entry shall be inserted, namely:-
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“34B
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Washed cotton seed oil
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Five paise in the rupee.
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Five paise in the rupee.
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(8) in entry 43, in column 2, after the words, figure and letter “in entry 6 of Schedule I”, the words, figures and letter “or specified in entry 43B in this Schedule” shall be added:
(9) after entry 43A, the following entry shall be inserted, namely:-
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“43
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Timber which has undergone the process of cutting, sawing, shaping, sizing or hewing.
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Twelve paise in the rupee.
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Twelve paise in the rupee.
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(10) in entry 89, in column 2, for the words “Marble and articles made of marble”, the words “Raw marble” shall be substituted;
(11) after entry 89, the following entries shall be inserted, namely:-
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“89-A.
89-B
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Cut, sized or polished marble and marble chips.
Articles made of marble.
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Fifteen paise in the rupee.
-Do-
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Fifteen paise in the rupee.
-Do-“;
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(12) in entry 107, the words, “and manufactured in the State” shall be deleted;
(13) entry 121 shall be deleted;
(14) after entry 122, the following entries shall be added, namely:-
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2
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“123
124
125
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Rough (unpolished) stone.
Cut, sized or polished stone.
Chalk lumps
Ground Chalk i.e. Chalk in powder form.
Goods of in corporal or intangible character, that is to say-
(1) Patents
(2) Trade marks
(3) Brand name, and
(4) Import licence.
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Twelve paise in the rupee.
-Do-
Five paise in the rupee.
-Do-
Four paise in the rupee.
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Twelve paise in the rupee.
-Do-
Five paise in the rupee.
-Do-
Four paise in the rupee”.
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