Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 2000.
(2) It shall be deemed to have come into force on and from the 1st January, 2000.
Amendment of Schedule I to Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as the “principal Act”), in Schedule I, the entry at serial No. 26 shall be deleted.
Amendment of Schedule II, Part A to Gujarat 1 of 1970:-
3. In the principal Act, in Schedule II, Part A,-
(1) the entry at serial No. 12 shall be renumbered as sub-entry (i) of that entry and after sub-entry (i) as so renumbered, the following sub-entry shall be inserted, namely:-
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2
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3
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“(ii).
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Diamond whether polished or not, synthetic precious stones and other precious stones, synthetic diamond powder.
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One paise in the rupee
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One paise in the rupee”;
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(2) in the entry at serial No. 13A, in columns 3 and 4, for the words “Four paise”, the words “Eight paise” shall be substituted;
(3) in the entry at serial No. 15, in columns 3 and 4, for the words “One half paise”, the words “One paise” shall be substituted;
(4) in the entry at serial No. 19, in columns 3 and 4, for the words “Six paise”, the words “Eight paise” shall be substituted;
(5) in the entry at serial No. 20, in columns 3 and 4, for the words “Six paise”, the words “Twelve paise” shall be substituted;
(6) in the entry at serial No. 23, in sub-entries (i) and (ii), in columns 3 and 4, for the words “Two paise”, the words “Four paise” shall be substituted;
(7) in the entry at serial No. 25, in columns 3 and 4, for the words “Six paise”, the words “Eight paise” shall be substituted;
(8) in the entry at serial No. 31, in columns 3 and 4, for the words “Two paise”, the words “Four paise” shall be substituted;
(9) in the entry at serial No. 32, in columns 3 and 4, for the words “Twelve paise”, the words “Twenty paise” shall be substituted;
(10) in the entry at serial No. 42, in sub-entry (i), in columns 3 and 4, for the words “Eight paise”, the words “Twenty paise” shall be substituted;
(11) in the entry at serial No. 43, in columns 3 and 4, for the words “Four paise”, the words “Eight paise” shall be substituted;
(12) in the entry at serial No. 44, in sub-entry (B), in columns 3 and 4, for the words “Two paise”, the words “Fpir paise” shall be substituted;
(13) in the entry at serial No. 48, in columns 3 and 4, for the words “Two paise”, the words “Twelve paise” shall be substituted;
(14) in the entry at serial No. 51, in columns 3 and 4, for the words “Two paise”, the words “Four paise” shall be substituted;
(15) in the entry at serial No. 59, shall be renumbered as sub-entry (i) of that entry and after sub-entry (i) as so renumbered, the following sub-entry shall be inserted, namely:-
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“(ii).
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Sewing threads
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Four paise in the rupee
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Four paise in the rupee”;
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(16) in the entry at serial No. 60, in columns 3 and 4, for the words “Six paise”, the words “Twelve paise” shall be substituted;
(17) in the entry at serial No. 66, in columns 3 and 4, for the words “Two paise”, the words “Four paise” shall be substituted;
(18) for the entry at serial No. 77, the following entry shall be substituted, namely:-
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“77.
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(i) Bricks
(ii) Roofing tiles (other than Deshi Nalia and Manglori Nalia(
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Eight paise in the rupee
Six paise in the rupee
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Eight paise in the rupee
Six paise in the rupee”;
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(19) in the entry at serial No. 94, in sub-entry (i), in columns 3 and 4, for the words “Six paise” the words “Eight paise” shall be substituted;
(20) in the entry at serial No. 97,-
(a) after sub-entry (C), the following sub-entry shall be inserted, namely:-
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“(CC).
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(i) Television reception instruments, such as all types of television sets television projection equipments, close circuit Television and T.V. monitor.
(ii) Video Casette Recorders, Video Casette players, Video Cameras and combination of any of these instruments.
(iii) Electronics games, Electronics toys and instruments for playing electronics games and toys.
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Twelve paise in the rupee
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Twelve paise in the rupee”;
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(b) in sub-entry (D),-
(i) the items at serial No. (2), (7) and (9) shall be deleted;
(ii) in columns 3 and 4, for the words “Four paise”, the words “Eight paise” shall be substituted;
(21) after entry at serial No., 97, the following entry shall be inserted, namely:-
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“97A
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Earth-moving equipment
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Eight paise in the rupee
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Eight paise in the rupee”;
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(22) in the entry at serial No. 100 A, for sub-entry (iv), the following sub-entries shall be substituted, namely:-
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“(iv).
(v)
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Meat, Fish and all Sea food.
Processed vegetables
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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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(23) in the entry at serial No. 102, in columns 3 and 4, for the words “Six paise”, the words
“Eight paise” shall be substituted;
(24) in the entry at serial No. 104,-
(a) in sub-entry (i),
(i) in column 2, after the words “except” the words “Steel furniture”, shall be inserted;
(ii) in columns 3 and 4, for the words “Six paise”, the words “Eight paise” shall be substituted;
(b) in sub-entry (ii), in columns 3 and 4, for the words “Eight paise”, the words “Twelve paise” shall be substituted;
(c) after sub-entry (ii), the following sub-entry shall be inserted, namely:-
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2
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“(iii).
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Steel furniture
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Twelve paise in the rupee
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Twelve paise in the rupee”;
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(25) in the entry at serial No. 112, in columns 3 and 4, for the words “Two paise” the words “Four paise” shall be substituted;
(26) in the entry at serial No. 124, in columns 3 and 4, for the words “Six paise”, the words “Twelve paise” shall be substituted;
(27) in the entry at serial No. 128,-
(a) in sub-entries (1), (2), (4) and (5) in columns 3 and 4, for the words “Four paise”, the words “Twelve paise” shall be substituted;
(b) in sub-entry (3) in columns 3 and 4 for the words “Six paise” the words “Eight paise” shall be substituted;
(28) in the entry at serial No. 133, in sub-entries (i) to (vi), in columns 3 and 4, for the words “Four paise” the words “Eight paise” shall be substituted;
(29) in the entry at serial No. 139, in columns 3 and 4, for the words “Eight paise”, the words “Twelve paise” shall be substituted;
(30) in the entry at serial No. 140,-
(a) in sub-entry (i), in columns 3 and 4, for the words, “Six paise” the words “Eight paise” shall be substituted;
(b) in sub-entry (ii), in columns 3 and 4, for the words “Six paise”, the words “Twelve paise” shall be substituted;
(31) the entry at serial No. 151 shall be renumbered as sub-entry (i) of that entry and after sub-entry (i) as so renumbered, the following sub-entry shall be inserted, namely:-
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“(ii).
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Sewing machines (operated by electrical power) and spares parts and accessory thereof.
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Eight paise in the rupee
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Eight paise in the rupee”;
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(32) in the entry at serial No. 167, in columns 3 and 4, for the words “Six paise”, the words “Eight paise” shall be substituted;
(33) in the entry at serial No. 178, in columns 3 and 4, for the words “Two paise”, the words “Four paise” shall be substituted;
(34) in the entry at serial No. 182,-
(a) in sub-entries (i), (ii) and (iii), in columns 3 and 4, for the words “Two paise”, the words “Four paise” shall be substituted;
(b) for sub-entry (iv), the following sub-entries shall be substituted, namely:-
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“(iv)
(v)
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Utensil made of other metals.
Articles made of Stainless steel.
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Four paise in the rupee
Twelve paise in the rupee.
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Four paise in the rupee.
Twelve paise in the rupee.”;
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(35) in the entry at serial No. 183, in columns 3 and 4, for the words “Four paise”, the words “Eight paise” shall be substituted;
(36) for the entry at serial No. 184C, the following entry shall be substituted, namely:-
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“184C
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(A)(i) Variali (ani seeds),
(ii) Methi (Fengure seeds),
(iii) Ajma (Ajwa)
(iv) Kalingada seeds
(v) Asalia
(B) Jira (Cumin seeds)
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Two paise in the rupee
Four paise in the rupee
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Two paise in the rupee.
Four paise in the rupee.”;
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(37) in the entry at serial No. 186, in columns 3 and 4, for the words “Four paise” the words “Eight paise” shall be substituted.
Repeal and savings:-
4. (1) The Gujarat Sales Tax (Amendment) Ordinance, 1999 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. |
