Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1994.
(2) This section and section 9 shall be deemed to have into force on the 31st March, 1994 and the remaining sections of this Act shall be deemed to have come into force on the 1st April, 1994.
Amendment of section 3A of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 3A, in sub-section (5), for the words “five paise”, the words “ten paise” shall be substituted.
Amendment of section 7 of Gujarat 1 of 1970:-
3. In the principal Act, in section 7, the words, brackets and figures “of sub-section (1)” occurring at two places shall be deleted.
Amendment of section 10A of Gujarat 1 of 1970:-
4. In the principal Act, in section 10A,-
(1) in sub-section (1),-
(a) the words, brackets, letter and figures “except the dealer referred to in sub-clause (f) of clause (10) of section 2” shall be deleted;
(b) the words, brackets and figures “and also goods wholly or partially exempt from payment of tax under sub-section (2) of section 49” shall be deleted.
(2) after sub-section (1) but before the table, the following new sub-section shall be inserted, namely:-
“(1A) Where the turnover of all specified sales by any dealer liable to pay tax under section 3A has first exceeded rupees fifty lakhs or the aggregate of the turnover of all specified sales and the turnover of all sales by any dealer liable to pay tax under both the sections 3 and 3A has first exceeded rupees fifty lakhs, in any year in which the Gujarat Sales Tax (Amendment) Act, 1994 comes into force, and every year thereafter, there shall be levied a turnover tax on taxable turnover of specified sales or the aggregate of taxable turnover of all specified sales and the taxable turnover of all sales effected by him of all taxable goods at the rats specified in the table below.”;
(3) in sub-section (4), for the words “the turnover or all sales”, the words “the turnover of all sales, the turnover of all specified sales or, as the case may be, the aggregate of turnover of all specified sales and the turnover of all sales” shall be substituted;
(4) the following explanation shall be added at the end, namely:-
Explanation.- For the purposes of this section,-
(1) the expression “taxable turnover” means turnover of all taxable goods as derived after deductions made under sub-section (2); and
(2) the expression “taxable goods” means the goods which are taxable or which would have been taxable under this Act but for exemption granted under sub-section (2) of section 49.”
Amendment of section 12 of Gujarat 1 of 1970:-
5. In the principal Act, in section 12.-
(1) in clause (1),-
(a) in sub-clause (b), the word “or” shall be added at the end:
(b) after sub-clause (b),m the following sub-clause shall be inserted, namely:-
“(aa) that the goods are purchased by him for resale in the course of inter State trade or commerce and that such goods will be resold within six months from the date of such purchase by himself.”;
(2) in clause (2),-
(a) in sub-clause (c),, the word “or” shall be added at the end;
(b) after sub-clause (c), the following sub-clause shall be inserted, namely:-
“(aa) that the goods are purchased on behalf of his principal who is a licensed dealer for resale in the course of inter-State trade or commerce and that such goods will be resold by the principal himself in the course of inter-State trade or commerce within six months from the date of such purchase by the commission agent.”
Substitution of section 13 of Gujarat 1 of 1970:-
6. In the principal Act, for section 13, the following section shall be substituted, namely:-
No deduction from turnover except on a certificate:-
“13. There shall not be deducted from the turnover of sales, sales of goods to a licensed dealer, recognized dealer or to a commission agent holding a permit purchasing on behalf of his principal, as provided in section 7 or 8 unless-
(A) the licensed dealer,-
(i) certifies in the prescribed from that the goods are purchased for resale in the course of export out of the territory of India within six months from the date of such purchase by himself; or
(ii) certifies in the prescribed from that the goods specified in Schedule II- Part B are intended,-
(a) for resale by him within the State of Gujarat otherwise than in the course of inter-State trade or commerce or export out of the territory of India within six months from the date of such purchase; or
(b) for resale by him in the course of export out of the territory of India within six months from the date of such purchase; or
(B) the recognized dealer certifies in the prescribed form that the goods other than prohibited goods sold to him are goods purchased by him for use by him as raw or processing materials or as consumable stores in the manufacture of taxable goods for sale by him; or
(C) the commission agent certifies in the prescribed form that the goods are purchased on behalf of his principal who-
(i) is a licensed dealer-
(a) and the goods will be resold by the principal himself in the course of export out of the territory of India within six months from the date of such purchase by the commission agent; or
(b) who will resell the goods specified in Schedule II-Part B,-
(i) within the State of Gujarat otherwise than in the course of inter-State trade or commerce or export out of the territory of India within six months from the date of such purchase; or
(ii) in the course of export out of the territory of India within six months from the date of such purchase;
or
(ii) is a recognized dealer, and the goods purchased being goods other than prohibited goods will be used by the principal as raw or processing materials or as consumable stores in the manufactures of taxable goods for sale, and that the commission agent will dispatch the goods to his principal or to the principals order within three months from the date of such purchase by the commission agent.”
Amendment of section 19A of Gujarat 1 of 1970:-
7. In the principal Act, in section 19A,-
(1) sub-section (2) shall be deleted;
(2) the following explanation shall be added at the end, namely:-
Explanation:- For the purposes of this section, the [expression] “oil cakes” shall mean oil cakes other than cotton seed oil cakes.”
Insertion of new section 30AA in Gujarat 1 of 1970:-
8. In the principal Act, after section 30A, the following new section shall be inserted, namely:-
Cancellation of certificate of registration in certain circumstances:-
“30AA. Where a registered dealer without catering into a transaction of sale issues to another registered dealer a bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue the Commissioner may, after making such inquiry as he thinks fit and giving a reasonable opportunity of being heard, cancel the certificate of registration of the registered dealer issuing or accepting such bill or cash memorandum either prospectively or retrospectively from such date as the Commissioner may, having regard to the circumstances of the case, fix:
Provided that notwithstanding the cancellation of a certificate of registration under this section,-
(a) the liability of the dealer shall continue in respect of any tax, payable or interest for any period prior to the date of the order of the Commissioner cancelling the certificate of registration;
(b) where a dealer, who has purchased goods from the dealer whose certificate of registration is cancelled under this section at any time during the period commencing on the date of cancellation and ending on the date of the order of Commissioner cancelling the certificate of registration, proves to the satisfaction of the Commissioner that the tax due in respect of goods sold to him has been paid, such purchase of goods shall be deemed to have been made from a registered dealer.”
Substitution of section 42 of Gujarat 1 of 1970:-
9. In the principal Act, for section 42, the following section shall be substituted, namely:-
Time limit for assessment in certain cases:-
“42. Where a fresh assessment is required to be made pursuance of any order under section 65, 67 or 69 or in pursuance of an order of any court or authority, such fresh assessment shall be made at any time within three years from the date of such order:
Provided that in computing the period of limitation, any period during which assessment proceedings are stayed by an order or injunction of any court or authority shall be excluded.”
Amendment of section 44 of Gujarat 1 of 1970:-
10. In the principal Act, in section 44, for the third proviso, the following shall be substituted, namely:-
“Provided that the provisions of the proviso to section 42, shall mutatis mutandis apply to computation of period of limitation specified in this section.”
Amendment of section 47 of Gujarat 1 of 1970:-
11. In the principal Act, in section 47,-
(1) in sub-section (4A), in the proviso, clause (ii) shall be deleted;
(2) after sub-section (4A) the following new sub-sections hall be inserted, namely:-
“(4B) Where a dealer is liable to pay interest under sub-section (4A) and he makes payment of an amount which is less than the aggregate of the amount of tax penalty and interest, the amount so paid shall be first applied towards the amount of interest, thereafter the balance, if any, towards the amount of penalty and thereafter the balance, if any, towards the amount of tax.”
Amendment of section 54 of Gujarat 1 of 1970:-
12. In the principal Act, in section 560, for the proviso, the following shall be substituted, namely:-
“Provided that the provisions of the proviso to section 42 shall mutatis mutandis apply to computation of period of limitation specified in this section.”
Amendment of section 54 of Gujarat 1 of 1970:-
13. In the principal Act, in section 54, in sub-section (1), in clause (aa),-
(1) after the words and figures “assessment under section 41”, the words “for the specified year” shall be and shall be deemed always to have been inserted with effect from 1st April, 1993;
(2) the following explanation shall be and shall be deemed always to have been added at the end with effect from the 1st April, 1993, namely:-
Explanation.- For the purposes of this clause, the expression “specified year” means,-
(i) the financial year commencing from the 1st April, 1993;
(ii) the calender year commencing from the 1st January 1993;
(iii) Samvat year 2049 commencing from the Kartak sud akam;
(iv) co-operative year commencing from 1st October, 1993; or
(v) any such year thereafter.”
Amendment of section 66 of Gujarat 1 of 1970:-
14. In the principal Act, in section 66, clause (4) shall be deleted.
Amendment of section 75 of Gujarat 1 of 1970:-
15. In the principal Act, in section 75, in sub-section (1), for the words “two thousand rupees”, the words “twenty thousand rupees” shall be substituted.
Amendment of Schedule I of Gujarat 1 of 1970:-
16. In the principal Act, in Schedule I,-
(i) for the entry at serial No.14, the following entry shall be substituted, namely:-
1
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2
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3
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“14.
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Cattle-feed including fodder, concentrates and cotton seed oil cakes (but excluding cotton seeds), other oil cakes and de-oiled cakes.
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“
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(ii) in the entry at serial No. 15A, in column 2, after the words “doors and windows”, the words “handmade papda and pidhia” shall be added.
Amendment of Schedule II, Part A to Gujarat 1 of 1970:-
17. In the principal Act, in Schedule II, in Part A,-
(i) after the entry at serial No. 16, 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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“16A
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Cast iron castings
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Four paise in the rupee
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Four paise in the rupee.”
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(ii) for the entry at serial No. 33, 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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“33
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Kerosene excluding kerosene for domestic use sold for public distribution system
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Eight paise in the rupee
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Eight paise in the rupee.”
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(iii) in the entry at serial No. 35, in columns 3 and 4, for the words “twenty one paise”, the words “twenty-five paise” shall be substituted;
(iv) in the entry at serial No. 74, in columns 3 and 4, for the words “seven paise”, the words “four paise” shall be substituted.
Repeals and savings:-
18. (1) The Gujarat Sales Tax (Amendment) Ordinance, 1994 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act as amended by this Act. |
