Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1999.
(2) It shall come into force on the 1st April, 1999.
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,-
(1) for clause (21), the following clause shall be substituted, namely:-
“(21) “prohibited goods” means the goods described in entries 4, 5, 17, 19, 20, 21, 25, 27, 32, 35, 36, 37, 38, 40, 44, 45, 46 and 54, in Schedule II, Part A or in entries 1 and 7 in Schedule II, Part B and such other goods as the State Government may, from time to time, by notification in the Official Gazette, specify;”
(2) in clause (25), after the word and figures “section 29”, the word and figures “or 30” shall be inserted;
(3) in clause (28), the existing Explanations shall be re-numbered as Explanation, I and after the Explanation I as so re-numbered, the following Explanation shall be added, namely:-
Explanation II,:- For the purposes of sub-clause (c) of this clause, the expression “works contract” means a contract for execution of works and includes such works contract as the State Government may, by notification in the Official Gazette, specify;-
Amendment of section 3A of Gujarat 1 of 1970:-
3. In the principal act, in section 3A, in sub-section (1), in clause (b), for the letters and figures “Rs. 5,000”, the letters and figures “Rs. 50,000” shall be substituted.
Amendment of section 13 of Gujarat 1 of 1970:-
4. In the principal Act, in section 13, in clause (B), for the words “prohibited goods” the words, “goods which are liable to tax at the rate of two paise in the rupee or less than that rate of two paise or the prohibited goods”
Amendment of section 15B of Gujarat 1 of 1970:-
5. In the principal Act, in section 15B, in clause (b), for the words “six paise”, the words “four paise” shall be substituted.
Insertion of new section 30 in Gujarat 1 of 1970:-
6. In the principal Act, after section 29, the following section shall be inserted, namely:-
Voluntary registration of dealers:-
“30. (1) A dealer having a fixed or regular place of business in the State and who is not required to be registered under section 29, may apply in the prescribed manner for the certificate of registration to the authority prescribed for the purpose under section 29.
(2) If the prescribed authority is satisfied that the application made by the dealer under sub-section (1) is in order, it may grant him a certificate of registration in the prescribed form:
Provided that no certificate of registration under this section shall be granted to the dealer unless he deposits on amount of twenty-five thousand rupees in the Government Treasury for being adjusted against tax, penalty and interest, if any, payable by the dealer according to the returns furnished by him in the year in which the amount is deposited and in the year immediately succeeding:
Provided further that if after the expiry of two years from the date of registration, there is a balance left after adjusting the amount of tax, penalty and interest, if any, against the amount of deposit, the balance shall be refunded to the dealer under the provisions of section 52.
(3) The provisions of sub-section (4) and clause (a) of sub-section (7) of section 29 shall apply in respect of the amendment or cancellation of the certificate of registration granted under this section.
(4) Notwithstanding anything contained in this Act, every dealer who has been registered under sub-section (2) shall so, long as his registration remains in force, be liable to pay the tax under this Act.”
Amendment of section 30B of Gujarat 1 of 1970:-
7. In the principal Act, in section 30B, in sub-section (1), for the words, figures and letter “section 29 or 30A”, the words, figures and letter “section 29, 30 or 30A” shall be substituted.
Amendment of section 59 of Gujarat 1 of 1970:-
8. In the principal Act, in section 59,-
(1) after sub-section (5), the following sub-section shall be inserted, namely:-
“(5A) Where-
(a) a carrier or bailee or any person to whom goods were delivered for transport has kept the said goods in any vehicle, vessel or place; and
(b) the Commissioner has reason to believe that tax on such goods is or is likely to be evaded,
The Commissioner may stop the vehicle or the vessel carrying such goods and enter and search the vehicle, vessel or place and inspect the goods and records relating to such goods and elicit such information from the carrier, bailee or any person as is relevant”.
(2) in sub-section 6,-
(i) for the words and figures “Code of Criminal Procedure, 1898”, the words and figures “Code of Criminal Procedure, 1973” shall be substituted;
(ii) for the words, brackets and figures “sub-section (5)”, the words, brackets, figures and letter “sub-sections (5) and (5A)” shall be sub-statute.
Insertion of new section 59AAA in Gujarat 1 of 1970:-
9. In the principal Act, after section 59AA, the following section shall be inserted, namely:-
Power to declare specified goods:-
“59AAA. (1) Where the State Government is of opinion that tax is or is likely to be evaded on sales or purchases of goods which take place in the State subsequent to their import from other State and that with a view to preventing such evasion, it is necessary so to do, it may by notification in the Official Gazette, specify such goods (hereinafter referred to as “the specified goods”).
(2) A registered dealer who intends to import specified goods from any other State for sale, use, consumption or any other disposal in the State, shall make a declaration in such form as may be prescribed and shall cause it to be carried with the specified goods, along with the documents to be carried under sub-section (3) of section 59A.
(3) On receipt of specified goods imported from other State, the registered dealer shall furnish a Statement in such form, to such authority and within such time, as may be prescribed.
Amendment of section 75 of Gujarat 1 of 1970:-
10. In the principal Act, in section 75,-
(1) in sub-section (1),-
(a) in clause (c), after the word and figures “section 29”, the word and figures “or 30” shall be inserted;
(b) in clause (j), for the words, figures and letter “section 59 or section 59B”, the words, figures and letters “section 59 or section 59A or section 59B” shall be substituted;
(c) the following proviso shall be added at the end, namely:-
“Provided that in absence of special and adequate reasons to the contrary to be mentioned in the judgment of the Court, such imprisonment shall not be less than three months and such fine shall not be less than rupees ten thousand.”
Amendment of Schedule I of Gujarat 1 of 1970:-
11. In the principal Act, in Schedule I,-
(1) for the entry at serial No. 4, the following entry shall be substituted namely:-
1
|
2
|
3
|
“4.
|
Bamboo, whether whole or split and articles made of bamboo
|
-“;
|
(2) after the entry at serial No. 11, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“11A.
|
Buckets, drums and trunks of G.P sheets or C.R. sheets
|
-“;
|
(3) after the entry at serial No. 16, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“16A.
|
(i) Chalk lumps
(ii) Ground chalks, i.e. chalk in powder form
|
-
-“;
|
(4) after the entry at serial No. 18, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“18A.
|
Chicory tubers or chicory roots whether cut or dried or processed.
|
-“;
|
(5) for the entry at serial No. 20, the following entry shall be substituted, namely:-
1
|
2
|
3
|
“20.
|
(i) Chillies, tamarind and turmeric (whole)
(ii) Chillies, tamarind and turmeric in powder form
|
-
Except when sold in sealed package under a brand .“;
|
(6) after the entry at serial No. 34, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“34A.
|
Fishing nets
|
-“;
|
(7) in the entry at serial No. 49, in column 2, the words “when sold at a price not exceeding rupees fifty per kilogram” shall be deleted;
(8) after the entry at serial No. 62, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“62A.
|
Mosquito repellents in any form including its equipments and devices.
|
-“;
|
(9) after the entry at serial No. 73, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“73A.
|
Printing blocks meant for use by printing press.
|
-“;
|
(10) after the entry at serial No. 74, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“74AA
|
Radio (one or two bands)
|
-“;
|
(11) the entry at serial No. 77, shall be deleted;
(12) after the entry at serial No. 80, the following entry shall be inserted namely:-
1
|
2
|
3
|
“80A.
|
Screen printing blocks meant for use in printing fabrics
|
-“;
|
(13) after the entry at serial No. 82A, the following entry shall be inserted, namely:-
(14) after the entry at serial No. 87, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“87A.
|
Timru leaves
|
-“;
|
(15) after the entry at serial No. 92, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“92A.
|
Varat and vartadi.
|
-“;
|
(16) after the entry at serial No. 94, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“94A.
|
Winding wall clocks and winding time-pieces and spare parts and accessories thereof.
|
-“;
|
Amendment of Schedule II to Gujarat 1 of 1970:-
12. In the principal Act, in Schedule II, in Part A, -
(1) for the entry at serial No. 13A, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“13A.
|
Bearing of all types, including ball-bearings, roller bearings, taper bearings and middle roller bearings and spare parts and components there of
|
Four paise in the rupee
|
Four paise in the rupee”;
|
(2) in the entry at serial No. 20, in columns 3 and 4, for the words “Twelve paise”, the words “Six paise” shall be substituted;
(3) in the entry at serial No. 42, in sub-entry (ii), in columns 3 and 4, for the words “Six paise”, the words “Four paise” shall be substituted;
(4) the entry at serial No. 47, shall be deleted;
(5) for the entry at serial No. 51, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“51
|
Readymade garments and articles prepared from any textile or handloom fabries.
|
Two paise in the rupee
|
Two paise in the rupee”;
|
(6) the entry at serial No. 53 shall be deleted;
(7) in the entry at serial No. 57, in columns 3 and 4, for the words “Six paise” , the words “Four paise” shall be substituted;
(8) the entries at serial No. 61, 72, 78 and 82 shall be deleted;
(9) in the entry at serial No. 85, sub-entry (ii) shall be deleted;
(10) existing entry at serial No. 94, shall be re-numbered as sub-entry (i) of that entry and after sub-entry (i) as so re-numbered, the following sub-entry shall be inserted, namely:-
1
|
2
|
3
|
4
|
“(ii)
|
Bulk drugs.
|
Two paise in the rupee
|
Two paise in the rupee”;
|
(11) in the entry at serial No. 96, for sub-entry (i), the following sub-entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“(i)
|
(a) Domestic electrical appliances (whether fitted with or without electric motor) such as grinder, mixer, grinder-cum mixer, juicers, irons, hair dryers, washing machines, heaters, ht-plates, toasters, cooking ranges, ovens, vaccum cleaners and geysers and components, parts and accessories of any of them.
(b) Domestic flour mills and Commercial flour mills (whether fitted with or without electric motor).
|
Fifteen paise in the rupee
Eight paise in the rupee
|
Fifteen paise in the rupee”;
Eight paise in the rupee”;
|
(12) the entry at serial No. 98 shall be deleted;
(13) existing entry at serial No. 101, shall be re-numbered as sub-entry (i) of that entry and after sub-entry (i) as so renumbered, the following sub-entry shall be inserted, namely:-
1
|
2
|
3
|
4
|
“(ii)
|
Cement based mozaic tiles
|
Six paise in the rupee
|
Six paise in the rupee”;
|
(14) in the entry at serial No. 102, in columns 3 and 4, for the words “Twelve paise” the words “Six paise” shall be substituted.
(15) the entry at serial No. 109 shall be deleted;
(16) in the entry at serial No. 111A, in columns 2, for the words “Hydraulic jacks for trailors of tractors”, the words “Hydraulic jacks for trailors of tractors and spare parts and accessories thereof” shall be substituted;
(17) in the entry at serial No. 112, in columns 3 and 4, for the words “Six paise, the words “Two paise” shall be substituted;
(18) in the entry at serial No. 116, in columns 3 and 4, for the words “Fifteen paise”, the words “Six paise” shall be substituted;
(19) for the entry at serial No. 124, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“124
|
Marble or granite (raw or polished) and articles or chips thereof.
|
Six paise in the rupee
|
Six paise in the rupee”;
|
(20) the entry at serial No. 127 shall be deleted;
(21) in the entry at serial No. 128, in sub-entry (3), in columns 3 and 4, for the words “Fifteen paise”, the words “Six paise” shall be substituted;
(22) in the entry at serial No. 133,-
(a) in the sub-entries (i) and (iii), in columns 3 and 4, for the words “Eight paise”, the words “Four paise” shall be substituted;
(b) in the sub-entries (ii), (iv), (v), and (vi), in columns 3 and 4, for the words “Twelve paise”, the words “Four paise” shall be substituted;
(23) in the entry at serial No. 140, in columns 3 and 4, for the words “Fifteen Paise”, the words “Six paise” shall be substituted;
(24) the entry at serial No. 143 shall be deleted;
(25) in the entry at serial No. 145, in columns 3 and 4, for the words “Six paise”, the words “Four paise” shall be substituted;
(26) in the entry at serial No. 163, in sub-entry (i), in columns 3 and 4, for the words “Fifteen paise” the words “Six paise” shall be substituted;
(27) the entry at serial No. 174 shall be deleted;
(28) in the entry at serial No. 192, sub-entry (ii) shall be deleted. |
