Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1993.
(2) It shall come into force on the 1st April, 1993.
Amendment of section 10A of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 10A,-
(1) in sub-section (1),-
(a) for the words “taxable turnover of sales effected by him of all taxable goods”, the words “taxable turnover of sales effected by him of all taxable goods and also the goods wholly or partially exempt from payment of tax under sub-section (2) of section 49” shall be substituted;
(b) in the Table,-
(i) in the item at serial No.4, after the words “exceeds rupees four crores”, the words “but does not exceed rupees eight crores” shall be added;
(ii) after the item at serial No.4 the following shall be added namely:-
“5. Where taxable turnover exceeds Rupees ten lakhs plus two percent, on the
rupees either crores. taxable turnover in excess of rupees eight
crores.”;
(2) in sub-section (2), clauses (d), and (f) shall be deleted.
Amendment of section 13 of Gujarat 1 of 1970:-
3. In the principal Act, in section 13, in sub-section (1),-
(1) in clause (A), in sub-clause (i), the words “or by another Licensed dealer to whom he resells the goods” shall be deleted;
(2) in clause (C), in sub-clause (a), for the words “either by the principal himself or by another Licensed dealer to whom that principal will sell the goods”, the words “by the principal himself” shall be substituted.
Amendment of section 54 of Gujarat 1 of 1970:-
4. In the principal Act, in section 54, in sub-section (1),-
(1) before clause (a), the following new clause shall be inserted, namely:-
“(aa) Where refund of any amount becomes due to the dealer by virtue of an order of assessment under, section 41, he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest at the rate of fourteen per cent, per annum on the said amount from the date immediately following the date of closure of the accounting year to which the said amount relates to the date of order of assessment:
Provided that where dealer has paid any amount after the closure of the accounting year and such amount is required to be refunded, no interest shall be payable for the period from the date of closure of such accounting year to the date of payment of such amount:
Provided further that no interest shall be payable on the amount of refund which does not exceed rupees one hundred:”
(2) for the words “twenty four per cent”, the words “fourteen per cent”, shall be substituted.
Amendment of section 55A of Gujarat 1 of 1970:-
5. In the principal Act, in section 55A, in sub-section (1), for the words “at the rate of two per cent, of the total value of the works contract executed by him”, the words “at the rate or rates as may be fixed by the State Government by notification in the Official Gazette having regard to the incidence of tax on the nature of the goods involved in the execution of total value of the works contract” shall be substituted.
Insertion of new section 55B in Gujarat 1 of 1970:-
6. In the principal Act, after section 55A, the following new section shall be inserted, namely:-
Composition of tax on certain specified sales:-
“55B. The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer engaged in the specified sale of hiring of Shamiyana to pay at his option in lieu of the amount of tax leviable from him under this Act in respect of any period, a lump-sum by way of composition at the rate as may be fixed by the State Government by notification in the Official Gazette.”
Amendment of section 55 AA of Gujarat 1 of 1970:-
7. In the principal Act, section 55 AA shall be renumbered as section 55C.
Amendment of section 59A of Gujarat 1 of 1970:-
8. In the principal Act, in section 59A,-
(1) in sub-section (2), for the words and figures “Central Sales Tax Act, 1956”, the words and figures “Central Sales Tax Act, 1956 or relevant Act in any other State” shall be substituted;
(2) in sub-section (3), in clause (c), the following shall be added at the end, namely:-
“and keep one copy of declaration with him”.
Amendment of Schedule I to Gujarat 1 of 1970:-
9. In the principal Act, in Schedule I,-
(1) in the entry at serial No.9, after item (20), the following item shall be added, namely:-
“(21) intra-ocular lens used for cataract operation”.
(2) in the entry as serial No. 15A, for the words “Gokhla and Paniyara”, shall words “Gokhla, Paniyara and hand-made frames of doors and windows” shall be substituted;
(3) entry at serial No.71 shall be deleted;
(4) after the entry at serial No.82, the following new entry shall be added, namely:-
“82A. Solar energy equipments.”;
(5) entry at serial No.96 shall be deleted.
Amendment of Schedule II Part A to Gujarat 1 of 1970:-
10. In the principal Act, in Schedule II, in Part A,-
(1) after the entry at serial No.13, the following new entries shall be added, namely:-
1
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2
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3
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4
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“13A.
13B.
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Ball bearings
Bolts and nuts
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Four paise in the rupee
Four paise in the rupee
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Four paise in the rupee.
Four paise in the rupee”;
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(2) in the entry at serial No. 18, in columns 3 and 4, for the figures and word “4.80 paise”, the words “seven paise” shall be substituted;
(3) in the entry at serial No. 20, in columns 3 and 4, for the figures and words “seven paise”, the words “ten paise” shall be substituted;
(4) after the entry at serial No. 22, the following new entry shall be added, namely:-
1
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2
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3
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4
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“22A.
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Crucibles
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Four paise in the rupee
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Four paise in the rupee”;
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(5) in the entry at serial No. 40, in columns 3 and 4, for the word “fifteen paise”, the words “eighteen paise” shall be substituted;
(6) in the entry at serial No. 44 in the sub-entry (A), in item (xix), for the words “tetra pack containers”, the words “tetra pack materials” shall be substituted;
(7) after the entry at serial No. 61, the following new entry shall be added, namely:-
1
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2
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3
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4
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“61A.
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Winding wire including super enameled copper winding wire and plastic coated winding wire.
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Four paise in the rupee
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Four paise in the rupee”;
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(8) in the entry at serial No. 95, in column (2), the words “and stencils”; shall be deleted;
(9) in the entry at serial No. 115, in columns 3 and 4, for the words “five paise”, the words “three paise” shall be substituted;
(10) in the entry at serial No. 116, for the brackets and words “(excluding liquified petroleum gas) and acetylene gas “, the brackets and words “(excluding liquified petroleum gas and acetylene gas)”, shall be substituted;
(11) in the entry at serial No. 132, in column 2, for the words “Pan-Masala”, the words “Pan-Masala or all types with or without tobacco” shall be substituted;
(12) after the entry at serial No. 139, the following new entry shall be inserted, namely:-
1
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2
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3
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4
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“139A.
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Plastic buttons
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Two paise in the rupee
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Two paise in the rupee”;
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(13) entry at serial No. 155 shall be deleted;
(14) for the entry at serial No. 184, the following entries shall be substituted:-
1
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2
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3
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4
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“184
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Variali (Ani seeds)
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Two paise in the rupee
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Two paise in the rupee
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184A
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Jira (Cumin seeds)
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Two paise in the rupee
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Two paise in the rupee
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184B
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Khas Khas
(Red poppyseeds)
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Six paise in the rupee
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Six paise in the rupee”;
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(15) after the entry at serial No. 192, the following entry shall be inserted, namely:-
1
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2
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3
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4
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“192A
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Wooden handles of pawarah and pick-axe
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Two paise in the rupee
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Two paise in the rupee
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Amendment in Schedule II Part B of Gujarat 1 of 1970:-
11. In the principal Act, in Schedule II, in Part B, in the entry at serial No. 4 the words and brackets “Jari (Cominseeds)” shall be deleted. |
