Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 2004.
(2) It shall come into force on the 1st July, 2004.
Insertion of new section 55 BBB in Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), after section 55BB, the following new sections hall be inserted, namely:-
Composition of tax on cooked food, etc, sold by restaurants, caterers, etc:-
“55BBB. (1) A dealer who is exclusively engaged in the sales of cooked food and such other goods as may be prescribed (hereinafter referred to as “the prescribed goods”), when served,-
(i) for consumption at or outside, or
(ii) at functions and parties outside,-
Any eating house, restaurant, hotel, refreshment room or boarding establishment, which is not a shop or establishment conducted primarily for the sale of sweetmeats, ice-cream, confectionery, cakes, biscuits or pastries, may make an application, at his option and in the prescribed manner, for the permission to pay in lieu of the amount of tax leviable from him under this Act in respect of the prescribed goods, a lump sum by way of composition at the rate specified in sub-section (2).
(2) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit a dealer referred to in sub-section (1) to pay, in lieu of the amount of tax leviable from him under this Act in respect of the prescribed goods, a lump sum by way of composition at the rate of four per cent, of the aggregate turnover of sales of prescribed goods:
Provided that the dealer who has been granted permission shall not be liable to pay lump sum amount under this sub-section if his aggregate turnover of the sales of prescribed goods, during the period of twelve months immediately preceding the amount in which the application has been made under sub-section (1), has not exceeded ten lakhs rupees during such period:
Provided further that such dealer shall become liable to pay lump sum amount under this sub-section if his aggregate turnover of the sales of prescribed goods, during the period of twelve months from the date of application under sub-section (1) first exceeds ten lakhs rupees at any time during such period. He shall accordingly become liable to pay lump sum amount under this sub-section,-
(i) from the date on which the aggregate turnover of the sales of prescribed goods first exceeds ten lakhs rupees, and
(ii) on the amount of the aggregate turnover of the sales of prescribed goods made from the aforesaid date.
Explanation I:- For the purpose of this section, the words “aggregate turnover of sales of prescribed goods”, shall mean the aggregate of the amounts of sales price and other charges received or receivable by a dealer in respect of any sales and resales of prescribed goods (whether tax-free, exempt or taxable or otherwise under this Act) made at all the places of his business during the given period.
Explanation II:- For the removal of doubt, it is clarified that a dealer who has been granted permission under sub-section (2) shall continue to be liable to pay tax at the rate applicable on the sales or purchases of taxable goods other than the prescribed goods.
(3) The provisions of sections 13, 51 and 55 shall not be applied in respect of the prescribed goods, to a dealer who has been granted permission under sub-section (2).”
Amendment of Schedule I of Gujarat 1 of 1970:-
3. In the principal Act, in Schedule I, the entry at serial No. 23 shall be deleted.
Amendment of Schedule II, Part A to Gujarat 1 of 1970:-
4. In the principal Act, in Schedule II Part A, in the entry at serial No. 88, in sub-entry (a), in columns 2, the words “at one time at a price more than seventy five rupees per person” shall be deleted. |
