{ "id": 15002, "slug": "arunachal-pradesh-goods-tax-act-2005", "title": "Arunachal Pradesh Goods Tax Act, 2005", "short_title": "Arunachal Pradesh Goods Tax Act, 2005", "act_number": "(Act No. 3 of 2005)", "act_year": 2005, "act_type": "STATE", "location": "Arunachal Pradesh", "law_status": "unknown", "enactment_date": null, "description": "Arunachal Pradesh Goods Tax Act, 2005", "preamble": "", "section_label": "Section", "sections": [ { "number": "1", "title": "1. Short title, extent and commencement.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 0 }, { "number": "2", "title": "2. Definitions.", "chapter": null, "content": "(a) \"Accountant\" means-\n(i) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949;\n(ii) a person who by virtue of the provisions of section 226(2) of the Companies Act, 1956, is entitled to be appointed to act as an auditor of Companies registered; or\n(iii) a person referred to in Section 619 of the Companies Act, 1956.\n(b) \"Appellate Tribunal\" means the Appellate Tribunal constituted under section 74 of this Act.\n(c) \"Approved Road Transporter\" means an Approved Road Transporter as described in Section 26.\n(d) \"Approved Warehouse\" means a warehouse operated by a person permitted to do so pursuant to Section 26.\n(e) \"adequate proof\" means such documents, testimony or other evidence as may be prescribed.\n(f) \"business\" includes:\n(i) the provision of such services, as may be prescribed (and excludes services provided by an employee);\n(ii) any trade, commerce or manufacture;\n(iii) any adventure or concern in the nature of trade, commerce or manufacture;\n(iv) any agricultural or horticultural activity to produce outputs taxable under the Act.\n(v) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and\n(vi) any occasional transaction in the nature of such service, trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction;\n(i) any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be business.\n(ii) purchase of any goods, the price of which is debited to the business and sale of any goods, the proceeds of which are credited to the business shall be deemed to be business.\n(g) \"business premises\" means any building or place used by a person for the conduct of his business, but does not include any building or the part of any building that is used principally as a residence.\n(h) \"capital goods\" means plant, machinery and equipment used in the process of business.\n(i) \"casual trader\" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Arunachal Pradesh whether for cash, deferred payment, commission, remuneration or other valuable consideration.\n(j) \"Commissioner\" means the Commissioner of Goods Tax.\n(k) \"in the course of\" includes activities done for the purposes of, in connection with or incidental to and includes activities done as part of the preparation for the activity and in the termination of the activity.\n(l) \"dealer\" means -\n(i) many person who, for the purposes of or in connection with or incidental to or in the course of his business buys, sells, supplies or distributes goods directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration;\n(ii) each department of the Central Government or a State Government, a local Authority, Panchayat, Municipality, Development Authority, Cantonment Board and each autonomous or statutory body or an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority, if it sells, supplies or distributes goods, in the course of specified activities which may be prescribed from time to time;\n(iii) a factor, commission agent, broker, del credere agent, or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, whether disclosed or not;\n(iv) an agent of a non-resident (where such nonresident is a dealer under any other sub-clause of this definition);\n(v) local branch of a firm or company or association of persons, outside Arunachal Pradesh (where such firm, company, association of persons is a dealer under any other sub-clause of this definition);\n(vi) a club, association, society, trust, or cooperative society, whether incorporated or unincorporated, which buys goods from or sells goods to its members for price, fee or subscription, whether or not in the course of business;\n(vii) an auctioneer, who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;\n(viii) a casual trader; or\n(ix) any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale.\n(m) \"entry of goods into Arunachal Pradesh\" means taking, receiving, bringing, carrying, transporting, or causing to bring or receive goods into the local area of Arunachal Pradesh from any place outside Arunachal Pradesh. In the case of goods arriving in Arunachal Pradesh from a foreign country through Customs, the import of the goods occurs at the place where the goods are cleared by Customs for home consumption.\n(n) \"fair market value\" means the value at which goods of like kind and quality are sold or would be sold in the same quantities between unrelated parties in the open market in Arunachal Pradesh.\n(o) \"goods\" means every kind of movable property (other than newspapers, actionable claims, stocks, shares and securities) and includes:\n(i) livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale; and\n(ii) property in goods (whether as goods or in some other form) involved in the execution of a works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable property.\n(p) \"goods vehicle\" means a motor vehicle, vessel, boat, animal, railway carriage, aircraft, and any other form of conveyance used for carrying goods.\n(q) \"import\" means causing entry of goods into local area of Arunachal Pradesh.\n(r) \"importer\" means:\n(i) a person who brings their own goods into Arunachal Pradesh; or\n(ii) a person on whose behalf another person brings goods into Arunachal Pradesh; or\n(iii) in the case of a sale occurring in the circumstances referred to in section 6(2) of the Central Sales Tax Act, 1956 (74 of 1956), the person in Arunachal Pradesh to whom the goods are delivered.\n(s) \"input tax\" -\n(i) in relation to the purchase of goods, means the proportion of the price paid by the buyer for the goods which represents tax for which the selling dealer is liable;\n(ii) in relation to an import of goods, means the amount of tax for which the importer is liable under this Act in respect of the import.\n(t) \"Local area of Arunachal Pradesh\" means the area falling within the jurisdiction of the State of Arunachal Pradesh.\n(u) \"notified date\" means the date notified by the Governor under sub-section (3) of Section 1.\n(v) \"net tax\" means the amount calculated for a tax period under section 11 of this Act.\n(w) \"non-creditable goods\" means the goods listed in the Seventh Schedule.\n(x) \"non-taxable import\" means the goods listed in the Eighth Schedule.\n(y) \"non-resident\" means a person who has no fixed place of business or residence in Arunachal Pradesh.\n(z) \"notified\" means notified by the Commissioner in the Official Gazette.\n(za) \"Official Gazette\" means the Arunachal Pradesh Gazette.\n(zb) \"prescribed\" means prescribed in the Rules made under this Act.\n(zc) \"registered dealer\" means a dealer registered under this Act.\n(zd) a person is \"related\" to another person (referred to in this definition as a \"dealer\" ) if the person:\n(i) is a relative of the dealer:\n(ii) is a partnership of which the dealer is a member, or a partner in that partnership;\n(iii) is a company in which the dealer (either alone or in conjunction with another person who is or persons who are related to the dealer under another paragraph of this definition) directly or indirectly holds 40% or more of outstanding voting stock or shares;\n(iv) is a person who (either alone or in conjunction with another reason who is, or other persons who are, related to the person under another paragraph of this definition) directly or indirectly owns 40% or more of outstanding voting stock or shares of the dealer;\n(v) is a company in which 40% or more of outstanding voting stock is held directly or indirectly by a person (either alone or in conjunction with another person who is, or other persons who are, related to the person under another paragraph of this definition) who also holds 40% or more of the outstanding voting stock or shares of the dealer; or\n(vi) is controlled by the dealer, a person whom the dealer controls, or is a person who is controlled by the same person who controls the dealer.\n(ze) \"relative\" means a relative as defined in section 2(41) of the Companies Act, 1956.\n(zf) \"sale\" with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not including a grant or subvention payment paid by one Government agency or department to another) and includes:\n(i) a transfer of property in goods on hire purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of or a charge or pledge on goods;\n(ii) supply of goods by a society (including a co-operative society), club, firm, or any Association to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration, whether or not in the course of business;\n(iii) transfer of property in goods by an auctioneer referred to in sub-clause (vii) of clause (I) of this section, or sale of goods in the course of any other activity in the nature of banking, insurance who in the course of their main activity also sell goods repossessed or re-claimed;\n(iv) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;\n(v) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;\n(vi) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;\n(vii) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;\n(viii) every disposal of goods referred to in sub-clause (ix) of clause (I) of this section; and the words \"sell\", \"buy\" and \"purchase\" wherever appearing with all their grammatical variations and cognate expressions, shall be construed accordingly.\n(zg) \"sale price\" means the amount paid or payable as valuable consideration for any sale, including:\n(a) the amount of tax if any for which the dealer is liable under section 3 of this Act;\n(b) the amount of tax if any for which the dealer is liable under the Central Sales Tax Act, 1956 (74 of 1956);\n(c) in relation to the delivery of goods on hire purchase or any system of payment by instalments, the amount of valuable consideration payable to a person for such delivery including hire charges, interest and other charges incidental to such transaction;\n(d) in relation to transfer of the right to use any goods for any purpose (whether or not for a specified period) the valuable consideration or hiring charges received or receivable for such transfer;\n(e) any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery thereof:,\n(f) amount of duties levied or leviable on the goods under the Central Excise Act, .1944 or the Customs Act, 1962, or Arunachal Pradesh Excise Act, 1993 whether such duties are payable by the seller or any other person; and\n(g) amount received or receivable by the seller by way of deposit (whether refundable or not) which has been received or is receivable whether by way of separate agreement or not, in connection with or incidental to or ancillary to the sale of goods; less:\n(i) any sum allowed as discount which goes to reduce the sale price according to the practice normally prevailing in trade;\n(ii) the cost of freight or delivery or the cost of installation in cases where such cost is separately charged, and the words \"purchase price\" with all their grammatical variations and cognate expressions, shall be construed accordingly.\n(zh) \"tax\" means tax payable under this Act.\n(zi) \"taxable quantum\" means the amount defined in section 19.\n(zj) \"tax invoice\" means the documents defined in section 51.\n(zk) \"tax period\" means the period prescribed in the rules.\n(zI) \"tax fraction\" means the fraction calculated in accordance with formula,r / (r+100) where `r.' is the percentage rate of tax applicable to the sale.\n(zm) \"transporter\" means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, and includes any person whose business consists of or includes operating a railway, shipping company, air cargo terminal, inland container depot, container freight station, courier service, postal service or airline.\n(zn) \"turnover of purchases\" means the aggregate of the amounts of purchase price paid or payable by a person in any tax period, including any input tax.\n(zo) \"turnover\" means the aggregate of the amounts of sale price received or receivable by the person in any tax period, reduced by any tax for which the person is liable under section 3(1)(a) of this Act.\n(zp) \"value of goods\" means the fair market value of the goods at that time including insurance charges, excise duties, countervailing duties, tax paid or payable under the Central Sales Tax Act, 1956 (74 of 1956) in respect of the sale, transport charges, freight charges and all other charges incidental to the transaction of the goods.\n(zq) \"works contract\" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property.\n(zr) \"year\" means the financial year from 1 April to 31 March.\n(zs) \"manufacture\" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, blending, finishing or otherwise processing, treating or adopting any goods.\nChapter- II\nImposition of Tax", "footnote": "", "is_definition": true, "sort_order": 1 }, { "number": "3", "title": "3. Imposition of tax.", "chapter": null, "content": "(a) a dealer and is -\n(i) registered under this Act; or\n(ii) required to be registered under this Act; or\n(b) an importer of goods;\n(a) is dealer, shall be liable to pay tax on every sale of goods effected by him -\n(i) while he is a registered dealer under this Act; and\n(ii) on and from the day on which he was required to be registered under this Act;\n(b) is an importer, shall be liable to pay tax on every entry effected by or for him of goods for consumption, use or sale in local area of Arunachal Pradesh other than a non-taxable import.\n(a) in respect of the sale of any goods, is the person's net tax for the tax period calculated under section 11 of this Act; and\n(b) in respect of the import of any goods, is the amount calculated by applying the rate stipulated in section 4 to -\n(i) the value of the goods at the time of their import into Arunachal Pradesh; or\n(ii) in the case of the import of goods which had previously left Arunachal Pradesh for repair, re-engineering, reconditioning, assembly or processing, the value of any goods purchased outside Arunachal Pradesh incorporated into the goods.\n(a) except as provided in (b),\n(i) if the goods enter Arunachal Pradesh in the possession of an Approved Road Transporter and the conditions in sub-section (12) are satisfied, at the earlier of -\n(A) the time at which the goods are delivered by the Approved Road Transporter to another person, or\n(B) 15 days after the goods are brought into Arunachal Pradesh;\n(ii) if the goods enter Arunachal Pradesh in the possession of a transporter, by air or rail, at the time that the goods are delivered by the transporter to another person in Arunachal Pradesh;\n(iii) if goods, which have been deposited directly into an Approved Warehouse inside Arunachal Pradesh, are sold in Arunachal Pradesh or are delivered to a person in Arunachal Pradesh, or are otherwise used or consumed in Arunachal Pradesh, at the time of such sale, or removal, use or consumption whichever is the earliest; and\n(iv) in any other case, when the goods are imported into Arunachal Pradesh;\n(b) in the case of the import of a motor vehicle [excluding light motor vehicle including three and two whellers for personal use] which is not registered in Arunachal Pradesh under the Motor Vehicles Act, 1988, at the time that the motor vehicle is so registered.\n[(c) in the case of liquor (both imported or locally manufactured) tax shall be levied at single point i.e., first point.]\n(a) in the manner specified in section 38; or\n(b) to an authorised officer at a check-post established under section 102.\n(a) imported into Arunachal Pradesh;\n(b) deposited directly into an Approved Warehouse inside Arunachal Pradesh; and\n(c) the conditions in section 26(6) are satisfied;\n(a) it shall be treated for the purposes of this Act as a payment of tax made by the importer, and\n(b) is thereupon a debt owed by the importer to the transporter or agent.\n(a) the person must be an Approved Road Transporter at the time that the goods are imported into Arunachal Pradesh and must carry and produce on demand evidence of this status;\n(b) the Approved Road Transporter must hold and produce on demand documents in the prescribed form which describe in detail the goods, the value of the goods and the identity of the recipient in Arunachal Pradesh; and\n(c) either the goods must be for delivery to a registered dealer in Arunachal Pradesh or the Approved Road Transporter is a registered dealer.\n(a) to furnish any information in his possession in respect of the goods; or\n(b) fails to permit inspection thereof;\n(i) were imported by him on his own behalf; or\n(ii) are owned by him and are held by him for sale in Arunachal Pradesh;", "footnote": "", "is_definition": false, "sort_order": 2 }, { "number": "4", "title": "4. Rates of tax.", "chapter": null, "content": "(a) in respect of goods specified in the Second Schedule, at the rate of one paise in the rupee;\n(b) in respect of goods specified in the Third Schedule, at the rate of four paise in the rupee;\n(c) in respect of goods specified in the Fourth Schedule, at the rate of twenty paise in the rupee;\n(d) in the case of [Works Contract, Leases and] any other goods, at the rate of twelve and half paise in the rupee;", "footnote": "", "is_definition": false, "sort_order": 3 }, { "number": "5", "title": "5. Taxable turnover.", "chapter": null, "content": "(a) the turnover of sales not subject to tax under section 7 of this Act; and\n(b) the turnover of sales of goods declared exempt under section 6 of this Act.\n(c) (2) In the case of turnover arising from the execution of a works contract, the amount included in taxable turnover is so much of the dealer's turnover from the works contract as represents the charges towards goods, subject to such conditions as may be prescribed.\n(d) Provided that in the cases where the amount of charges towards goods in such contract is not ascertainable from the terms and conditions of the contract, the amount of such charges shall be calculated as the sale price stipulated in the contract reduced by the prescribed percentage.", "footnote": "", "is_definition": false, "sort_order": 4 }, { "number": "6", "title": "6. Sales exempt from tax.", "chapter": null, "content": "[6A.", "footnote": "", "is_definition": false, "sort_order": 5 }, { "number": "7", "title": "7. Certain sales not liable to tax.", "chapter": null, "content": "(a) in the course of inter-state trade or commerce; or\n(b) outside Arunachal Pradesh; or\n(c) in the course of import of the goods into or export of the goods out of the territory of India.", "footnote": "", "is_definition": false, "sort_order": 6 }, { "number": "8", "title": "8. Adjustments to tax.", "chapter": null, "content": "(a) that sale has been cancelled;\n(b) the nature of that sale has been fundamentally varied or altered;\n(c) the previously agreed consideration for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason;\n(d) the goods or part of the goods sold have been returned to the dealer; or\n(e) the whole or part of the price owed by. the buyer for the purchase of the goods has been written-off by the dealer as a bad debt;\n(i) provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is not the tax properly chargeable on that sale; or\n(ii) furnished a return in relation to a tax period in respect of which tax on that sale is attributable, and has accounted for an amount of tax on that sale that is not the amount properly chargeable on that sale.\n(a) the tax payable in relation to that sale exceeds the tax actually accounted for by the dealer, the amount of that excess shall be deemed to arise in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period; or\n(b) the tax actually accounted for exceeds the tax payable in relation to the sale, the amount of that deficiency shall be subtracted from the tax payable by the dealer in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period.\n(a) sales that are subject to tax under this Act or sales that are not liable to tax under section 7; and\n(b) partly for other purposes, the amount of tax on the sale of the goods shall be the greater of:\n(i) A - (A x B / C); or\n(ii) A - B.\nA =The tax for which the dealer would be liable in respect of the sale apart from this section.\nB =The amount by which the tax credit of the dealer in respect of the goods was reduced under section 9(3).\nC =The amount of the tax credit", "footnote": "", "is_definition": false, "sort_order": 7 }, { "number": "9", "title": "9. Tax credit.", "chapter": null, "content": "(a) sales which are liable to tax under section 3 of this Act; and\n(b) sales which are not liable to tax under section 7.\n(a) in the case of the purchase of goods, for goods purchased from a person who is not a registered dealer;\n(b) for the purchase or import of non-creditable goods;\n(c) for the purchase or import of goods which are to be incorporated into the structure of a building;\n(d) for goods purchased from a registered dealer who has elected to use a simplified accounting method; or\n(e) to the dealers or class of dealers specified in the Fifth Schedule.\n(a) prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances; and\n(b) after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit.\n(a) a dealer has purchased or imported goods for which a tax credit arises under sub-section (1);\n(b) the goods are to be exported from Arunachal Pradesh by way of transfer to a -\n(i) non-resident consignment agent; or\n(ii) non-resident branch of the dealer; and\n(c) the transfer will not be by way of a sale made in Arunachal Pradesh; the amount of the tax credit shall be reduced by the prescribed percentage.\n(a) purchases of goods from an unregistered dealer;\n(b) purchases of goods made in the course of interstate trade and commerce; or\n(c) purchases or imports of goods which are used exclusively for the manufacture, processing or packing of goods specified in the First Schedule.", "footnote": "", "is_definition": false, "sort_order": 8 }, { "number": "10", "title": "10. Adjustment to tax credit.", "chapter": null, "content": "(a) intended to be used for the purposes specified under section 9(1) and are subsequently used, fully or partly, for purposes other than those specified under the said sub-section, or\n(b) intended for purposes other than those specified under section 9(1), and are subsequently used, fully or partly, for the purposes specified in the said sub-section, or the tax credit claimed in respect of such purchase import shall be reduced or increased (as the case may be) for the tax period during which the said utilization otherwise has taken place.\n(a) goods were purchased or imported by a dealer,\n(b) the dealer claimed a tax credit in respect of the goods, and did not reduce the tax credit by the prescribed percentage; and\n(c) the goods are exported from Arunachal Pradesh, other than by way of a sale, to a branch of the registered dealer or to a consignment agent, the dealer shall reduce the amount of tax credit originally claimed by the prescribed proportion.\n(a) intended to be used for the purposes specified under section 9(1), and are subsequently incorporated into the structure of a building, the tax credit claimed in respect of such purchase or import shall be reduced in the tax period during which such incorporation takes place.", "footnote": "", "is_definition": false, "sort_order": 9 }, { "number": "11", "title": "11. Net tax.", "chapter": null, "content": "Net Tax = 0 - I - C\n0= the amount of tax payable by the person at the rates stipulated in section 5 in respect of the taxable turnover arising in the tax period, adjusted to take into account any adjustments to the tax payable required by section 8.\nI = the amount of the tax credit arising in the tax period to which the person is entitled under section 9, adjusted to take into account any adjustments to the tax credit required by section 10.\nC= the amount, if any, brought forward from the previous tax period under sub-section (2).", "footnote": "", "is_definition": false, "sort_order": 10 }, { "number": "12", "title": "12. Time at which turnover, turnover of purchases and adjustments arise.", "chapter": null, "content": "(a) permit certain classes of dealer to record turnover based on amounts paid or received; and\n(b) require certain classes of dealer to record turnover based on amounts payable or receivable.\n(a) turnover;\n(b) turnover of purchases; and\n(c) adjustment of tax or adjustment to a tax credit; as arising for a class of transaction.", "footnote": "", "is_definition": false, "sort_order": 11 }, { "number": "13", "title": "13. Application to sales, purchases and imports.", "chapter": null, "content": "(a) sale, including an instalment sale and hire purchase of goods, made on and after the notified date;\n(b) sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and\n(c) import of goods into Arunachal Pradesh made on and after the notified date.\n(a) a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after the notified date;\n(b) a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and\n(c) the import of goods into Arunachal Pradesh made on and after the notified date.\nChapter III\nSpecial Regimes", "footnote": "", "is_definition": false, "sort_order": 12 }, { "number": "14", "title": "14. Priority.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 13 }, { "number": "15", "title": "15. Treatment of stock brought forward during transition.", "chapter": null, "content": "(a) is held on the date of commencement of this Act;\n(b) is in Arunachal Pradesh on the date of commencement of this Act; and\n(c) was purchased by the dealer after 1 April 2004; in such form as may be prescribed.\n(a) the dealer has furnished the statement referred to in sub-section (1);\n(b) the opening stock has suffered tax under the Arunachal Pradesh Sales Tax Act 1999 at the point specified by the Government under section 5 of the said Act; and\n(c) if the opening stock had been purchased by the dealer after the commencement of this Act from another registered dealer, the dealer would have been entitled to a tax credit under section 9(1), the amount of tax suffered under the Arunachal Pradesh Sales Tax Act 1999 on such opening stock, determined in such manner and subject to such conditions and restrictions and up to the extent as may be prescribed, shall be credited to the registered dealer as if a tax credit under section 9;\n(a) for finished goods or capital goods;\n(b) for any goods that were taxable at last point under the Arunachal Pradesh Sales Tax Act 1999 held at the time of commencement of this Act;\n(c) in a statement furnished more than 4 months after the commencement of this Act; or\n(d) for opening stock which is held outside Arunachal Pradesh.\n(a) a person was registered as a dealer under the Arunachal Pradesh Sales Tax Act, 1999 (Act 5 of 1999); |\n(b) the person is not registered as a dealer under this Act pursuant to section 25, and the person has not applied to be registered as a dealer within one month of the date of commencement of this Act; and\n(c) on the date of commencement of this Act, the dealer held opening stock or finished goods which had not suffered tax under the Arunachal Pradesh Sales Tax Act 1999; and the person shall be liable to pay tax under this Act at the rates specified in section 4 on the fair market value of the opening stock held on the date of commencement of this Act.", "footnote": "", "is_definition": false, "sort_order": 14 }, { "number": "16", "title": "16. Second-hand goods.", "chapter": null, "content": "(a) are registered dealer sells second-hand goods;\n(b) the dealer has purchased goods from a resident seller who was not registered under this Act;\n(c) the goods were purchased either as trading stock for re-sale in an unmodified form, or as raw materials for incorporation or division into trading stock;\n(d) the dealer will be liable to tax under section 3 on the sale of the goods or the goods into which they were incorporated as the case may be;\n(e) the dealer has adequate proof of the amount paid for the goods.\n(a) the input tax borne by the resident seller when he purchased the goods;\n(b) the tax fraction of the original cost of the goods to the resident seller;\n(c) the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or\n(d) the tax fraction of the consideration paid by the registered dealer for the goods.", "footnote": "", "is_definition": false, "sort_order": 15 }, { "number": "17", "title": "17. Simplified accounting methods for retailers.", "chapter": null, "content": "(a) the dealer sells goods predominantly by retail in Arunachal Pradesh;\n(b) the dealer is within the prescribed class of dealers;\n(c) the dealer's turnover has not exceeded [Rupees Fifty Lakhs] in the current year and in the two prior years;\n(d) the dealer continues to hold and retain tax invoices and retail invoices for all of its purchases and imports of goods.", "footnote": "", "is_definition": false, "sort_order": 16 }, { "number": "18", "title": "18. Transactions between related parties.", "chapter": null, "content": "(b) the terms or conditions of the transaction have been influenced by the relationship; and\n(c) if the related person had purchased the goods, the related person would not be entitled to a tax credit for the purchase, or the amount of the tax credit would be reduced under section 9(3);\nChapter IV\nRegistration, Approvals and Security", "footnote": "", "is_definition": false, "sort_order": 17 }, { "number": "19", "title": "19. Mandatory and voluntary registration.", "chapter": null, "content": "(a) the dealer’s turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or\n(b) the dealer’s turnover in the current year exceeds the taxable quantum;\n(a) sales of capital assets;\n(b) sales made in the course of winding up the dealer’s activities; and (c) sales made as part of the permanent diminution of the dealer’s activities.\n(a) is a dealer; or\n(b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration.", "footnote": "", "is_definition": false, "sort_order": 18 }, { "number": "20", "title": "20. Registration.", "chapter": null, "content": "(a) an applicant furnishes a security in the prescribed form and for the prescribed amount, and |\n(b) all other forms and evidence required by and prescribed under this Act are complete and in order, the Commissioner shall register the applicant.\n(a) register the person forthwith as a registered dealer; or\n(b) issue a notice to the applicant clearly stating the grounds on which his application is proposed to be rejected and permitting him to show cause in writing, within 15 further days, why his applicant should not be rejected;", "footnote": "", "is_definition": false, "sort_order": 19 }, { "number": "21", "title": "21. Consequences of registration.", "chapter": null, "content": "(a) the dealer holds trading stock for the purpose of sale, or for use as raw materials for the production of trading stock;\n(b) the dealer has borne input tax on the purchase or import of the trading stock or raw materials:\n(c) the dealer furnishes a statement of its trading Stock and raw materials in the prescribed form to the Commissioner: and\n(d) the dealer holds adequate proof of the amount of input tax in respect of the purchases or imports; the dealer shall be entitled to a tax credit for the trading stock or raw materials held by the dealer on the date that the dealer's registration takes effect.\n(a) the amount of input tax disclosed in the proof referred to in sub-section (2);\n(b) the tax fraction of the cost of the goods;\n(c) the tax fraction of the fair market value of the goods at the time of registration; or\n(d) such amount as may be prescribed.\n(a) any amount received after he is registered in respect of sales made while he was unregistered; and\n(b) any amount paid after he is registered in respect of purchases made while he was unregistered.", "footnote": "", "is_definition": false, "sort_order": 20 }, { "number": "22", "title": "22. Amendment of registration.", "chapter": null, "content": "(a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business;\n(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the business for a period of more than one month;\n(c) changes the name, style, constitution or nature of his business; or (d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such registered dealer dies, his legal representative shall in like manner inform the said authority.\n(a) effects a change to the nature of the goods ordinarily sold;\n(b) is affirm and there is a change in the constitution of the firm without dissolution thereof: or\n(c) is a trustee of a trust and there is a change in the trustees thereof: or\n(d) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the family members as partners thereof: or\n(e) is a firm or a company or a trust or other organization, and a change occurs in the management of the organization, then merely by reason of the circumstances aforesaid,it shall not be necessary for the registered dealer to seek an amendment to the registration.", "footnote": "", "is_definition": false, "sort_order": 21 }, { "number": "23", "title": "23. Cancellation of registration.", "chapter": null, "content": "(a) a registered dealer who is required to furnish security under the provisions of this Act has failed to furnish or maintain such security;\n(b) a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act;\n(c) an incorporated body is closed down or otherwise ceases to exist;\n(d) the owner of a proprietorship business dies leaving no successor to carry on the business;\n(e) in case of a firm or association of persons, it is dissolved;\n(f) registered dealer has ceased to be liable to pay tax under this Act;\n(g) a registered dealer knowingly furnishes a return which is misleading or deceptive in a material particular;\n(h) a registered dealer has committed one or more offences or contravened the provisions of this Act and the offence or contravention is, in the opinion of the Commissioner of sufficient magnitude that it is necessary to do so; or\n(i) the Commissioner, after conducting proper inquiries, is of the view that it is necessary to do so, the Commissioner may, after service of a notice in the prescribed form, cancel the registration of the dealer with effect from the date specified by the Commissioner in the notice.\n(a) a registered dealer has ceased to Carry on any activity which would entitle him to be registered as a dealer under this Act;\n(b) an incorporated body is closed down or otherwise ceases to exist;\n(c) the owner of a proprietorship business dies leaving no successor to carry on business;\n(d) in case of a firm or association of persons, it is dissolved; or (e) registered dealer has ceased to be liable to pay\" tax under this Act; the registered dealer shall apply for cancellation of his registration to the Commissioner in the manner and within the time prescribed.", "footnote": "", "is_definition": false, "sort_order": 22 }, { "number": "24", "title": "24. Consequences of de-registration.", "chapter": null, "content": "(a) the tax that would be payable in respect of those goods if the goods were sold at their fair market value on that date; or\n(b) the tax credit previously claimed in respect of those goods.\n(a) any amount not yet received in respect of sales made while he was registered; and\n(b) any amount not yet paid in respect of purchases made while he was registered.", "footnote": "", "is_definition": false, "sort_order": 23 }, { "number": "25", "title": "25. Registration during transition.", "chapter": null, "content": "(a) registered under the Arunachal Pradesh Sales Tax Act 1999 at the time of commencement of this Act; and\n(b) whose turnover in the year preceding the commencement of this Act exceeds the taxable quantum, :", "footnote": "", "is_definition": false, "sort_order": 24 }, { "number": "26", "title": "26. Approved road transporters and approved warehouses.", "chapter": null, "content": "(a) the person carries on a business and the business is or includes the transportation of goods by road; and\n(b) the value of goods transported (whether on his own behalf or on behalf of others) during a year is or is likely to exceed Rupees five lakh.\n(a) an Approved Road Transporter brings goods into Arunachal Pradesh, or any other transporter brings goods into Arunachal Pradesh by air or rail and tax is payable by the importer on the import of those goods, the Approved Road Transporter or other transporter must not release the goods into the possession of another person unless it receives adequate proof:\n(i) of payment of the tax;\n(ii) that the goods are to be deposited directly into the Approved Warehouse; or\n(iii) that the goods are for delivery to a person outside Arunachal Pradesh;\n(b) a transporter (not referred to in paragraph (a) attempts to bring goods into Arunachal Pradesh on which tax is payable but has not been paid, it shall not bring the goods into Arunachal Pradesh.\n(a) the person carries on business and the business < is or includes the storage of goods; and\n(b) the value of goods stored (whether on his own behalf or on behalf of others) during the year is or is likely to exceed Rupees five lakh. The permission may be given subject to such conditions as the Commissioner thinks fit.\n(a) accept into the warehouse only goods which have entered Arunachal Pradesh no more than 12 hours before their deposit into the Warehouse;\n(b) keep such records as may be prescribed concerning the origin, nature, value, quantity and ownership of the goods received into the Warehouse;\n(c) keep such records as may be prescribed concerning the destination of goods removed from the Warehouse;\n(d) not permit goods to remain in the Approved Warehouse for longer than one month; and\n(e) observe all other conditions imposed on the operation of an Approved Warehouse that may be prescribed and are required by the Commissioner under sub-section (5).\n(a) sells or otherwise disposes of his business or any part of his business or any place of business;\n(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business;\n(c) changes the nature of his business; or\n(d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such person dies, his legal representative shall in like manner inform the said authority.\n(a) a person has ceased to carry on any activity which would entitle him to be approved as a Road Transporter or be permitted to operate an Approved Warehouse under this Act;\n(b) an incorporated body is closed down or otherwise ceases to exist;\n(c) the owner of a proprietorship business dies leaving no successor to carry on business:\n(d) in case of a firm or association of persons, it is dissolved; or the person shall apply to the Commissioner for cancellation of his approval or permission in the manner and within the time prescribed.\n27.\n(1) The Commissioner may as a condition of:\n(a) registering a person as a dealer;\n(b) approving a person as an Approved Road Transporter;\n(c) permitting a person to operate an Approved Warehouse; or\n(d) making a refund under section 40; require a person or prescribed class of persons to furnish security for the proper performance of their responsibilities under this Act in the prescribed amount, in the prescribed manner and within such time as may be prescribed.\n(2) Notwithstanding sub-section (1), the Commissioner may increase, vary, reduce or waive the prescribed amount of the security, having regard to -\n(a) the nature and size of the activities of the person;\n(b) the amount of any tax, interest or penalty for which the person may be or is likely to become liable at any time under this Act;\n(c) the creditworthiness of the person;\n(d) the nature of the security; and\n(e) any other matter which the Commissioner considers relevant.\n(3) Where the security or additional security furnished by a person is in the form of a surety bond and the surety dies or becomes insolvent, the person shall within one month of the occurrence of such event, inform the authority granting the Commissioner and shall within three months of such occurrence, execute a fresh surety bond.\n(4) Where the surety bond has been executed by another registered dealer and the dealer’s registration is either cancelled or he has closed down his business, the person shall furnish a fresh security as may be prescribed or in the manner as stated in sub-section (3).\n(5) The Commissioner may, for good and sufficient cause, order the forfeiture of the whole or any part of the security furnished by a person.\n(6) Where the security furnished by any person is forfeited in whole or is rendered insufficient, he shall furnish a fresh security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified.\n(a) The Government Departments, CSD Canteens of Military and Para Military forces and 100% Government owned Corporations, Societies and autonomous bodies are exempted from furnishing of security.\n(b) The dealers that were registered under Arunachal Pradesh Sales Tax Act, 1999, whose turnover exceeded Rs. 5.00 lakhs need not furnish additional security.]\nChapter V\nReturns", "footnote": "", "is_definition": false, "sort_order": 25 }, { "number": "28", "title": "28. Periodical payment of tax and furnishing of returns.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 26 }, { "number": "29", "title": "29. Power to require other returns.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 27 }, { "number": "30", "title": "30. Correction of deficiencies.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 28 }, { "number": "31", "title": "31. Signing returns.", "chapter": null, "content": "(a) in the case of an individual, by the individual himself, and where the individual is absent from India either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on this behalf;\n(b) in the case of a Hindu undivided family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;\n(c) in the case of a company or local authority, by the principal officer thereof ;\n(d) in the case of a firm, by any partner there of not being a minor;\n(e) in the case of any other association, by any member of the association or persons; and\n(f) in the case of a trust, by the trustee or any trustee; add\n(g) in the case of any person, by some person competent to act on his behalf.\nChapter VI\nAssessment and Payment Of Tax, Interest And Penalties And Making Refunds\n32.", "footnote": "", "is_definition": false, "sort_order": 29 }, { "number": "33", "title": "33. Self assessment.", "chapter": null, "content": "(a) the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return;\n(b) the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and\n(c) the notice referred to in paragraph (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment.", "footnote": "", "is_definition": false, "sort_order": 30 }, { "number": "34", "title": "34. Commissioner assessment of tax payable.", "chapter": null, "content": "(a) has not furnished returns required under this Act by the prescribed date;\n(b) has furnished incomplete or incorrect returns; or\n(c) has furnished a return which does not comply with the requirements of this Act;\n(a) the amount of net tax due for a tax period; and\n(b) the amount of tax due for the import of goods.\n(a) the net tax for the tax period was due; and\n(b) the amount of tax in respect of the import of the goods was due.", "footnote": "", "is_definition": false, "sort_order": 31 }, { "number": "35", "title": "35. Assessment of penalty.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 32 }, { "number": "36", "title": "36. Limitation on assessment and reassessment.", "chapter": null, "content": "(a) the date that the person furnished a return under section 28; or\n(b) the date on which the Commissioner made an assessment of tax for the tax period or in respect of the import of goods, whichever is the earlier.", "footnote": "", "is_definition": false, "sort_order": 33 }, { "number": "37", "title": "37. Delay to collection of assessed tax and penalties.", "chapter": null, "content": "(a) any amounts due under this Act that are not the subject of a dispute before the Commissioner; or\n(b) any amounts due under this Act where the person has made an appeal to the Appellate Tribunal.", "footnote": "", "is_definition": false, "sort_order": 34 }, { "number": "38", "title": "38. Manner of payment of tax, penalties and interest.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 35 }, { "number": "39", "title": "39. Order of application of payments.", "chapter": null, "content": "(a) interest;\n(b) penalty;\n(c) tax owed under this Act;\n(d) interest, penalty and tax owed under the Central Sales Tax Act, 1956 (74 of 1956) ;", "footnote": "", "is_definition": false, "sort_order": 36 }, { "number": "40", "title": "40. Refunds.", "chapter": null, "content": "(a) refunded to the person within one month after the date on which the return was furnished or claim was made for the refund; or\n(b) carried forward to the next tax period as a tax credit in that period.\n(a) a registered dealer has sold goods to an unregistered person; and\n(b) the price charged for the goods includes an amount of tax payable under this Act;\n(c) the dealer is seeking the refund of this amount or to apply this amount under sub-section (3)(b); no amount shall be refunded to the dealer or may be applied by the dealer under sub-section (3Xb) unless the Commissioner is satisfied that the dealer has 'refunded the amount to the purchaser.\n(a) a registered dealer has sold goods to another registered dealer;or\n(b) the price charged for the goods is expressed not to include an amount of tax payable under this Act; the amount may be refunded to the seller or may be applied by the dealer under sub-section (3)(b) without the dealer being required to refund an amount to the purchaser.", "footnote": "", "is_definition": false, "sort_order": 37 }, { "number": "41", "title": "41. Power to withhold refund in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 38 }, { "number": "42", "title": "42. Collection of tax only by registered dealers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 39 }, { "number": "43", "title": "43. Refund of tax for embassies, officials, international and public organizations.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 40 }, { "number": "44", "title": "44. Interest.", "chapter": null, "content": "(a) the date that the refund was due to be paid to the person; or\n(b) the date that the overpaid amount was paid by the person, until the date on which the refund is given. The interest shall be calculated on the amount of refund due after deducting there from any tax, interest, penalty or any other dues under this Act or under the Central Sales Tax Act, 1956 (74 of 1956). If, the amount of such refund is enhanced or reduced, as the case may be, such interest shall be enhanced or reduced accordingly.\nChapter VII\nRecovery Of Tax, Interest and Penalties", "footnote": "", "is_definition": false, "sort_order": 41 }, { "number": "45", "title": "45. Recovery of tax.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 42 }, { "number": "46", "title": "46. Continuation of certain recovery proceedings.", "chapter": null, "content": "(a) if the objection or appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such government dues before the making of the objection or appeal, may, without the service of any fresh assessment or notice of demand, be continued from the stage at which such recovery proceedings stood immediately before the person made the objection or appeal; and\n(b) where such government dues are reduced in any objection or appeal-\n(i) it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand; and\n(ii) the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending.", "footnote": "", "is_definition": false, "sort_order": 43 }, { "number": "47", "title": "47. Special mode of recovery.", "chapter": null, "content": "(a) any person from whom any amount of money is due, or may become due, to the person (in this section called \"the taxpayer\") liable to pay tax, interest or penalties under this Act on whom notice has been served under section 45(1), or\n(b) any person who holds or may subsequently hold money for or on account of the taxpayer, to pay to the Commissioner, either forthwith upon the money becoming due or being held or within the time specified in the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the taxpayer in respect of the arrears of tax, interest and penalty under this Act, or the whole of the money when it is equal to or less than that amount.\n[47A.\n(b) Where on an application being made by any contractor in this behalf , the Prescribed Authority is satisfied that any works contract under reference is separable and involves only labour and services and accordingly, justifies deduction of tax on a part of the sum payable in respect of any works contractor, as the case may be, justifies no deduction of tax at all, he shall, after giving the contractor a reasonable opportunity of being heard, grant him such certificate as may be appropriate.\n(c) Any person entering into any contract with any contractor for transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract shall furnish within fifteen days from the date of signing of the contract such information as may be prescribed to the Prescribed Authority under whose jurisdiction the contractor's place of business is situated. Failure to do so shall entail a penalty not exceeding five hundred rupees per day of default after affording such person a reasonable opportunity of being heard.", "footnote": "", "is_definition": false, "sort_order": 44 }, { "number": "48", "title": "48. Transfer of assets during pendency of proceedings void.", "chapter": null, "content": "[48A.\n(b) A separate application shall be made by an applicant for the applicable different assessment periods.\n(b) Where the Commissioner is satisfied about the correctness of the particulars set forth in the application made by an applicant, he shall determine, by an order in writing, the amount payable by the applicant as well as the amount entitled for waiver for the concerned assessment period under the applicable provision according to the formula specified in the Schedule attached to this Act.:\n(c) An applicant shall deposit the balance payable amount, if any, pursuant to the determination completed by the Commissioner upon his application made under this Act.\n(d) In case the outstanding dues of arrear tax, penalty and interest is under recovery or bakijai proceeding before an authority other than the Commissioner, the later shall immediately notify such other authority about the status of the arrear certificate initially sent by him after receipt of a valid application and shall withdraw the same as soon as proceedings under sub-section (b) of this section are finalized and the payable amount thereon is deposited in full by an applicant.\nSchedule\n(See Section 48A (3))\nSl. No.\nSl. No.\nDescription of the outstanding dues\nDescription of the outstanding dues\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under this Act.\nAmount to be paid for filing application to\n\t\t\t\tavail benefit under this Act.\n(1)\n(2)\n(3)\n1\nAmount of total outstanding dues\n100% of arrear tax. 25% of the total arrear\n\t\t\t\tinterest and 50% of the total arrear penalty.]\nChapter VIII\nAccounts and Records", "footnote": "", "is_definition": false, "sort_order": 45 }, { "number": "49", "title": "49. Records and accounts.", "chapter": null, "content": "(a) dealer;\n(b) person on whom a notice has been served to furnish returns under section 29;\n(c) transporter; and\n(d) operator of a warehouse; shall prepare and retain sufficient records to allow the Commissioner to readily ascertain the amount of tax due under this Act, and to explain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act.\n(a) every dealer shall preserve a copy of all tax invoices issued by him;\n(b) every dealer shall preserve the original of all tax invoices received by him; and\n(c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment.", "footnote": "", "is_definition": false, "sort_order": 46 }, { "number": "50", "title": "50. Accounts to be audited in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 47 }, { "number": "51", "title": "51. Tax invoices.", "chapter": null, "content": "(a) is specified in Fifth Schedule;\n(b) elects to use a simplified accounting method; or\n(c) is making the sale in the course of interstate trade or commerce or export;\n(a) the words 'Tax invoice ‘ in a prominent place;\n(b) the name, address and registration number of the selling registered dealer;\n(c) the name and address of the purchaser;\n(d) an individual pre-printed number and the date on which the tax invoice is issued;\n(e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately;\n(f) the signature of the selling dealer or his servant , manager or agent, duly authorized by him; and\n(g) the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer.\n(a) the words 'Retail invoice' or 'Cash Memorandum' or' Bill' in a prominent place;\n(b) the name, address and registration number of the selling dealer;\n(c) in case the sale is in the course of interstate trade or commerce, the name, registration number and address of the purchasing dealer and type of statutory form, if any, against which the sale has been made;\n(d) an individual serialized number and the date on which the retail invoice is issued;\n(e) description, quantity, volume and value of goods sold and services provided, inclusive of amount of tax charged thereon; and\n(f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him.", "footnote": "", "is_definition": false, "sort_order": 48 }, { "number": "52", "title": "52. Credit and debit notes.", "chapter": null, "content": "(a) the amount shown as tax in that tax invoice exceeds the tax payable in respect of the sale, the dealer shall provide the purchaser with a Credit Note, containing such particulars as may be prescribed; or\n(b) the tax payable in respect of the sale exceeds the amount shown as tax on the tax invoice, the dealer shall provide the purchaser with a Debit Note, containing such particulars as may be prescribed.\nChapter IX\nLiability In Special Cases", "footnote": "", "is_definition": false, "sort_order": 49 }, { "number": "53", "title": "53. Liability in case of transfer of business.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 50 }, { "number": "54", "title": "54. Liability in case of company in liquidation.", "chapter": null, "content": "(a) who is liquidator of any being wound up, whether under the orders of a court or otherwise; or\n(b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the \"liquidator\"), shall, within one month after he has become such liquidator, give notice of his appointment as such to the Commissioner.", "footnote": "", "is_definition": false, "sort_order": 51 }, { "number": "55", "title": "55. Liability of partners of firm to pay tax.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 52 }, { "number": "56", "title": "56. Liability of guardians, trustees etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 53 }, { "number": "57", "title": "57. Liability of Court of Wards etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 54 }, { "number": "58", "title": "58. Liability in other cases.", "chapter": null, "content": "(a) the tax payable under this Act, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place; and\n(b) every person who was at the time of such discontinuance a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance be liable, jointly and severally, for the payment of tax assessed and penalty imposed and payable by such firm, association or family, whether such tax (including any penalty) has been assessed prior to or after such discontinuance, and subject as aforesaid, the provisions of this Act, shall, so far as may be, apply as if every such person or partner or member were himself a dealer.\n(a) if a business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax (including any penalty) due from the dealer under this Act, whether such tax (including any penalty) has been assessed before his death but has remained unpaid, or is assessed after his death,\n(b) if the business carried on by the dealer is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the charge, the tax (including any penalty) due from the dealer under this Act, whether such tax (including any penalty) has been assessed before his death but has remained unpaid, or is assessed after his death, and the provisions of this Act shall, so far as may be, apply to such legal representative or other person as if he were the dealer himself.\nChapter X\nPowers Of Investigation And Enforcement", "footnote": "", "is_definition": false, "sort_order": 55 }, { "number": "59", "title": "59. Audit.", "chapter": null, "content": "(a) confirm the assessment under review; or\n(b) serve a notice of the assessment or reassessment of the amount of tax, interest and penalty if any pursuant to sections 34 and 35.", "footnote": "", "is_definition": false, "sort_order": 56 }, { "number": "60", "title": "60. Inspection of records.", "chapter": null, "content": "(a) any dealer; or\n(b) any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to or on behalf of any dealer, who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, and, in the case of a person which is an organisation, any officer thereof ; to-\n(i) produce before him such records, books of account, registers and other documents;\n(ii) answer such questions; and\n(iii) prepare and furnish such additional information; relating to his activities or to the activities of any other person as the Commissioner may deem necessary.\n(a) any documents to be prepared and provided; and\n(b) the answer to any question to be verified; in the manner specified by him.\n(c) The Commissioner may retain, remove, take copies or extracts, or cause copies or extracts to be made of the said records, books of account, registers and documents without fee by the person in whose custody the records, books of account, registers and documents are held.", "footnote": "", "is_definition": false, "sort_order": 57 }, { "number": "61", "title": "61. Power to enter premises and seize records and goods.", "chapter": null, "content": "(a) enter and search any business premises;\n(b) after securing a warrant from a magistrate and in the presence of a police officer, enter and search any other place or building;\n(c) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by paragraphs (a) and (b) where the keys thereof are not readily available;\n(d) seize and remove any records, books of account, registers, other documents or goods;\n(e) place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without charge;\n(f) make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and\n(g) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle.", "footnote": "", "is_definition": false, "sort_order": 58 }, { "number": "62", "title": "62. Power to stop, search and detain goods vehicles.", "chapter": null, "content": "(a) his name and address;\n(b) the name and address of the owner of the vehicle;\n(c) the name and address of the consignor of the goods; and\n(d) the name and address of the consignee of the goods; and\n(a) refuse to allow the goods or the goods vehicle to enter Arunachal Pradesh ;\n(b) seize the goods and any documents relating to the goods; and\n(c) seize the goods vehicle and any documents relating to the goods vehicle.\n(a) requests time to adduce evidence of payment of tax in respect of goods to be detained or impounded; and\n(b) furnishes security to the satisfaction of the officer in such form and in such manner as may be prescribed tor the prescribed amount; the goods vehicle, the goods and the documents so seized may be released.\n(a) that the goods and goods vehicle shall be kept in the office, godown or other place within Arunachal Pradesh, belonging to the owner of the goods vehicle and in the custody of such owner; and\n(b) that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf.", "footnote": "", "is_definition": false, "sort_order": 59 }, { "number": "63", "title": "63. Custody and release of records.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 60 }, { "number": "64", "title": "64. Custody, return and disposal of goods, goods vehicle and security.", "chapter": null, "content": "(a) shall keep any goods or goods vehicle seized under section 62 in his custody;\n(b) may retain them for such time as he considers Reasonable ;and\n(c) subject to sub-section (3), shall return the goods or goods vehicle to the dealer or other person from whose custody or power they were seized.\n(a) the Commissioner has seized any goods;\n(b) the Commissioner has seized a goods vehicle; or\n(c) the Commissioner holds any goods as security for the performance of an obligation under this Act, the Commissioner may not sooner than one month after service of notice on\n(i) the person from whom the goods were seized;\n(ii) the person from whom the goods vehicle was seized;\n(iii) the person for whom the security was given; and\n(iv) any person against whom the security is to be enforced; as the case may be, of his intention to sell the goods, direct the auction of such goods to meet any arrears of tax, interest or penalty owed under this Act. (a) An auction of goods or a goods vehicle shall be carried out in the manner prescribed for the disposal of goods.", "footnote": "", "is_definition": false, "sort_order": 61 }, { "number": "65", "title": "65. Detention of goods pending disclosure.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 62 }, { "number": "66", "title": "66. Obligation to provide reasonable assistance.", "chapter": null, "content": "Chapter XI\nGoods Tax Authorities And Appellate Tribunal", "footnote": "", "is_definition": false, "sort_order": 63 }, { "number": "67", "title": "67. Goods Tax Authorities.", "chapter": null, "content": "(a) the Government may appoint as many Additional Commissioners of Goods Tax as the Government thinks necessary; and\n(b) the Commissioner may engage and procure the engagement of other persons to assist him in the performance of his duties; (in this Act referred to as \"Goods Tax authorities\").", "footnote": "", "is_definition": false, "sort_order": 64 }, { "number": "68", "title": "68. Powers and responsibilities of the Commissioner.", "chapter": null, "content": "(a) a particular objection made or to be made under section 75; or\n(b) a particular question under section 85; so as to require the person to determine the objection or answer the question of a particular person in a particular manner.", "footnote": "", "is_definition": false, "sort_order": 65 }, { "number": "69", "title": "69. Delegation of Commissioner's powers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 66 }, { "number": "70", "title": "70. Change of an incumbent of an office.", "chapter": null, "content": "(a) no delegation of power made by the former incumbent shall be revoked by virtue of the succession; and\n(b) the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.", "footnote": "", "is_definition": false, "sort_order": 67 }, { "number": "71", "title": "71. Power of Commissioner to make notifications.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 68 }, { "number": "72", "title": "72. Persons to be public servants.", "chapter": null, "content": "73. immunity from civil suit.", "footnote": "", "is_definition": false, "sort_order": 69 }, { "number": "74", "title": "74. Appellate Tribunal.", "chapter": null, "content": "Chapter XII\nObjections, Appeals, Disputes And Questions", "footnote": "", "is_definition": false, "sort_order": 70 }, { "number": "75", "title": "75. Making an objection to the Commissioner.", "chapter": null, "content": "(a) an assessment made by the Commissioner (including an assessment under section 35); or\n(b) any other determination, notice, order or decision made by the Commissioner; (in this section called the \"Commissioner's determination\") may make an objection against the Commissioner's determination with the Commissioner.\n(a) in the case of an objection made under subsection (1), within two months of the date on which the Commissioner served or notified the person of the Commissioner's determination; or\n(b) in the case of an objection made under subsection (2), no sooner than six months and no later than eight months after the written request under sub-section (2) was served on the Commissioner;\n(a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or\n(b) refuse the objection or the remainder of the objection (as the case may be);", "footnote": "", "is_definition": false, "sort_order": 71 }, { "number": "76", "title": "76. Power of Commissioner and other authorities to take evidence on oath, etc.", "chapter": null, "content": "(a) enforcing the attendance of any person and examining him on oath or affirmation;\n(b) compelling the production of accounts and documents; and\n(c) issuing commissions for the examination of witnesses, and any proceeding under this Act before the Commissioner or person determining objections under section 75 shall be deemed to be a judicial proceeding within the meaning of sections 1 93 and 228 and for the purposes of section 196 of the Indian Penal Code, (45 of 1860).", "footnote": "", "is_definition": false, "sort_order": 72 }, { "number": "77", "title": "77. Appeals to Appellate Tribunal.", "chapter": null, "content": "(a) the person aggrieved shall be limited to disputing only those matters stated in the objection;\n(b) the person aggrieved shall be limited to arguing only those grounds stated in the Objection; and\n(c) the person may adduce evidence not presented to the Commissioner.\n(a) in the case of an assessment, confirm, reduce, or annul the assessment (including any penalty and interest imposed);\n(b) in the case of any other decision of the Commissioner, affirm or reject the decision;or\n(c) pass such other order for the determination of the issue as it thinks fit.\n(a) advised the aggrieved person of the proposed order;\n(b) offered the person the opportunity to adduce such further evidence before it as might assist the Appellate Tribunal to reach a final determination.", "footnote": "", "is_definition": false, "sort_order": 73 }, { "number": "78", "title": "78. Extension of period of limitation in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 74 }, { "number": "79", "title": "79. Burden of proof.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 75 }, { "number": "80", "title": "80. Non-appealable orders.", "chapter": null, "content": "(a) a decision of the Commissioner to make an assessment of tax or penalty;\n(b) a notice requiring a person to furnish a return;\n(c) a notice issued under section 59 of this Act;\n(d) a decision of the Commissioner to notify any matter;\n(e) a notice asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act;\n(f) a decision relating the seizure or retention of books of accounts, register and other documents;\n(g) a decision sanctioning a prosecution under this Act;\n(h) an interim decision made in the course of any proceedings;\n(i) a decision of the Commissioner touching on the internal administration of the Goods Tax authorities;\n(j) a determination or ruling of the Commissioner under section 85 or section 86; or\n(k) an assessment issued by the Commissioner to give effect to an order of The Appellate Tribunal or a court.", "footnote": "", "is_definition": false, "sort_order": 76 }, { "number": "81", "title": "81. Assessment proceedings etc. not to be invalid on certain grounds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 77 }, { "number": "82", "title": "82. Statement of case to the High Court.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 78 }, { "number": "83", "title": "83. Appearance before any authority in proceedings.", "chapter": null, "content": "(a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or\n(b) by a legal practitioner or chartered accountant who is not disqualified by or under sub-section (2); or\n(c) by a goods tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2).\n(a) who has been removed or dismissed from government service; or\n(b) who being a goods tax practitioner or chartered accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or\n(c) who being a legal practitioner is found guilty of such misconduct by the Commissioner.", "footnote": "", "is_definition": false, "sort_order": 79 }, { "number": "84", "title": "84. Bar of suits in civil courts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 80 }, { "number": "85", "title": "85. Determination of specific questions.", "chapter": null, "content": "(a) whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer;\n(b) whether any dealer is or would be required to be registered under this Act;\n(c) the amount of the taxable quantum of a dealer for a period;\n(d) whether a transaction is or would be a sale, or requires an adjustment to be made under section I arising out of a sale;\n(e) whether a transaction is or would be in the nature of works contract, or transfer of right to use any goods;\n(f) whether a sale is not liable to tax under section 7;\n(g) whether a sale is exempt from tax under section 6;\n(h) the sale price of a transaction;\n(i) the proportion of the turnover or turnover of purchases of a dealer which arises in a tax period, and the time at which an adjustment to tax or tax credit arises;\n(j) whether any transaction is or would be the import of goods;\n(k) the value of any goods imported into Arunachal Pradesh;\n(l) the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules to the Act;\n(m) whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 arising out of a purchase;\n(n) the amount of any tax credit to which the dealer is entitled in respect of a purchase or import of goods;\n(o) the amount of any tax credit in respect of any used goods purchased by a dealer;\n(p) the location of any sale or purchase;\n(q) the application of h simplified accounting method in the circumstances of the dealer; or\n(r) the tax period of a dealer.\n(a) direct that the determination shall not affect the liability of any person under this Act with respect to any transaction effected prior to the determination;\n(b) limit the period for which the determination will apply;\n(c) limit the transactions to which the determination will apply; and\n(d) impose such other limitations or restrictions on the determination as seem appropriate.\n(a) the Commissioner has issued to a person a determination in respect of a particular transaction; and\n(b) the person implements the transaction in reliance on the determination issued to him under this section and in the manner described in the application; no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect.", "footnote": "", "is_definition": false, "sort_order": 81 }, { "number": "86", "title": "86. Ruling on general questions.", "chapter": null, "content": "(a) the Commissioner has published a ruling in respect of a class of persons or transactions;\n(b) a person implements a transaction or undertakes any action in reliance on the ruling;\n(c) the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and\n(d) according to the terms of the ruling, the ruling purports to applies to the transaction or action undertaken by the person; no assessment may be raised by the Commissioner against that person which is inconsistent with the ruling and no penalty may be imposed on the person if the ruling is later held incorrect.\nChapter XIII\nAdministrative Penalties and Offences", "footnote": "", "is_definition": false, "sort_order": 82 }, { "number": "87", "title": "87. Administrative penalties.", "chapter": null, "content": "Registration\n(a) fails to comply with the provisions of sub-section (2) of section 23; or\n(b) fails to surrender his certificate of registration as provided in sub-section (7) of section 23; the registered dealer shall be liable to pay by way of penalty a sum equal to Rupees one hundred for every day of default subject to a maximum of Rupees five thousand.\n(7) Falsely represent status.\n(a) has applied for registration under section 19(4);\n(b) has been registered; and\n(c) either -\n(i) has failed to under take activities which would make the person a dealer within the period specified in his application; or\n(ii) has failed to comply with any of the restrictions or conditions subject to which such registration was granted, the person shall be liable to pay a penalty of Rupees ten thousand.\nReturns\n(a) fails to furnish any return by the due date; or\n(b) fails to furnish with a return any other document that is required to be furnished with the return; or\n(c) being required to revise a return already furnished, fails to furnish the revised return by the due date; the person is liable to pay by way of penalty a sum of Rupees one hundred per day from the day on which the requirement arose until the failure is rectified;\n(a) furnishes a return under this Act which is false, misleading or deceptive in a material particular; or\n(b) omits from a return furnished under this Act any matter or thing without which the return is false, misleading or deceptive in a material particular; shall be liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency, whichever is the greater.\n(a) has claimed tax credit under section 15 to which he is not entitled; or\n(b) has claimed a greater tax credit under section 15 than is allowed; is liable to pay by way of penalty an amount equal to the amount of tax credit so claimed or Rupees ten thousand, whichever is the greater.\n(a) 100% of the deficiency, where the deficiency resulted from the intentional disregard of the law by the person;\n(b) 50% of the deficiency, where the deficiency resulted from careless disregard of the law by the person;\n(c) 10% of the deficiency, where the deficiency resulted from an honest and reasonable mistake made by the person;\n(d) 20% of the deficiency, in any other case. Records, accounts and invoices\n(a) prepare records or accounts;\n(b) prepare records or accounts in a prescribed manner;\n(c) retain records or accounts; or and the person -\n(i) fails to prepare the required records and accounts;\n(ii) fails to prepare records and accounts in the prescribed manner; or\n(iii) fails to retain the records and accounts for the prescribed period; the person is liable to pay by way of penalty a sum of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.\n(a) has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or\n(b) having issued a tax invoice or retail invoice, has failed to account correctly it in his books of account; the person shall be liable to pay by way of penalty an amount of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.\nPenalties on the import of goods\n(a) tax on goods imported into Arunachal Pradesh by an Approved Road Transporter has not been paid by the due date for payment of the tax, and\n(b) the goods are in Arunachal Pradesh and not in an Approved Warehouse at that time, the Approved Road Transporter shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.\n(a) tax has not been paid on the import of goods into Arunachal Pradesh ;\n(b) the goods have been deposited into an Approved Warehouse; and\n(c) either -\n(i) the goods are removed from the Approved Warehouse for delivery to a person in Arunachal Pradesh, or\n(ii) the goods remain in the Approved Warehouse more than one month after their deposit, the operator of the Approved Warehouse shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.\n(a) tax has not been paid on the import of goods into Arunachal Pradesh,\n(b) the goods have been deposited into an Approved Warehouse, and\n(c) the goods are sold to a person in Arunachal Pradesh, are delivered to a person in Arunachal Pradesh or are otherwise used or consumed in Arunachal Pradesh, the goods shall be treated as being for consumption, use or sale in Arunachal Pradesh at that time and the importer shall be liable to pay to the Commissioner the amount of tax unpaid on the goods and a penalty equal to the amount of tax owed on the goods.\n(a) tax has been paid on the goods in the vehicle and the person in charge does not tender on demand proof in the prescribed form of the payment;\n(b) the person is an Approved Road Transporter and the person is not;\n(c) the goods in the goods vehicle are for delivery to registered dealer and the documents carried by the person disclose that the goods are for delivery to a person other than a registered dealer; or\n(d) the goods in the goods vehicle are for delivery to an Approved Warehouse and the documents carried by the person disclose that the goods are for delivery to a person other than an Approved Warehouse; he shall be liable to a penalty equal to Rupees ten thousand.\nGeneral Administration\n(a) makes a statement to the Commissioner which is false, misleading or deceptive in a material particular; or\n(b) omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular; the person shall be liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency, whichever is the greater.", "footnote": "", "is_definition": false, "sort_order": 83 }, { "number": "88", "title": "88. Automatic mitigation and increase of penalties.", "chapter": null, "content": "(a) a person is liable to pay a penalty under subsections 87(121(b), (c) or (d); and\n(b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency before the Commissioner informs the person that an audit of the person's tax obligations is to be carried out; a the amount of the penalty otherwise due shall be reduced by 80% of the penalty.\n(a) a person is liable to pay a penalty under subsections 87(12Xb), (c) or (d); and\n(b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency after the Commissioner informs the person that an audit of the person's tax obligations is to be carried out; the amount of the penalty otherwise due shall be reduced by 50% of the penalty.\n(a) a person is liable to pay a penalty under subsections 87(12\\ (b),(c) or (d);\n(b) the tax deficiency arose because the person treated this Act as applying to the person in a particular way; and\n(c) the decision to adopt that treatment was made by the person relying on a determination given to the person by the Commissioner under section 85 or a ruling issued by the Commissioner under section 86; the amount of the penalty otherwise due shall be reduced to nil.\n(a) an administrative penalty under this Act has been assessed;\n(b) the penalty has not been remitted in full after objection; and\n(c) the person is subsequently assessed to a further administrative penalty in respect of the same or a substantially similar failure occurring on another occasion (in this section called the \"subsequent offence\") ; the penalty otherwise due under this Act shall be increased by -\n(i) in the case of the first subsequent offence, 25% of the penalty otherwise provided; and\n(ii) in the case of the second and any further subsequent offence , 100\"/\" of the penalty otherwise provided.", "footnote": "", "is_definition": false, "sort_order": 84 }, { "number": "89", "title": "89. Relationship to assessment; No impact on criminal penalties.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 85 }, { "number": "90", "title": "90. Offences and criminal penalties.", "chapter": null, "content": "(a) in case where the amount of tax which could have been evaded if the false return had been accepted as true exceeds Rupees ten thousand, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and\n(b) in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with a fine.\n(a) in case where the amount of tax which could have been evaded, if the documents referred to above had been accepted as true, exceeds Rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and\n(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.\n(c) Whoever knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 49, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.\n(a) in case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, exceeds Rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and\n(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.\n(a) in any case where the amount involved exceeds rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and\n(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.\n(a) carries on business as a dealer without being registered in will full contravention of section 19(1);\n(b) fails without sufficient cause to furnish any information required by section 22;\n(c) fails to surrender his certificate of registration as provided in section 23(7);\n(d) fails without sufficient cause to furnish any returns as required by section 28 by the date and in the manner prescribed;\n(e) without reasonable cause, contravenes any of the provisions of section 42;\n(f) without sufficient cause fails to issue invoice as required under section 51 ;\n(g) fails without sufficient cause, when directed so to do under section 49 to keep any accounts or record, in accordance with the directions;\n(h) fails without sufficient cause, to comply with any requirements made of him under section 60, or obstructs any officer making inspection or search or seizure under sections 61 and 62;\n(i) obstructs or prevents any officer performing any function under section 102;\n(j) being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 85; or\n(k) deliberately interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with a fine.", "footnote": "", "is_definition": false, "sort_order": 86 }, { "number": "91", "title": "91. Offences by companies.", "chapter": null, "content": "(a) \"company\" means a body corporate, and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.", "footnote": "", "is_definition": false, "sort_order": 87 }, { "number": "92", "title": "92. Cognizance of offences.", "chapter": null, "content": "93. investigation of offences.", "footnote": "", "is_definition": false, "sort_order": 88 }, { "number": "94", "title": "94. Compounding of offences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 89 }, { "number": "95", "title": "95. Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.", "chapter": "Chapter XXXVI", "content": "(a) any offence punishable under this Act; or\n(b) any other offence which under the provisions of that Code may be tried along with such offence; and every offence referred to in clause (a) or clause (b) may be taken cognizance of by the court having jurisdiction under this Act as if the provisions of that Chapter were not enacted.\nChapter XIV\nMiscellaneous", "footnote": "", "is_definition": false, "sort_order": 90 }, { "number": "96", "title": "96. Dealer to declare the name of manager of business.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 91 }, { "number": "97", "title": "97. Service of notice when family is disrupted or firm is dissolved.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 92 }, { "number": "98", "title": "98. Service of notice in the case of discontinued business.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 93 }, { "number": "99", "title": "99. Returns, etc. to be confidential.", "chapter": null, "content": "(a) of any of the particulars referred to in sub-section (1) for the purposes of investigation or prosecution under this Act or the Indian Penal Code 1860 (45 of 1860) or any other enactment for the time being in force;\n(b) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it;\n(c) of any such particulars where such disclosure 5 occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand;\n(d) of any such particulars to a civil court in any suit or proceeding to which the Government or any goods tax authority is a party and which relates to any matter arising out of any proceeding under this Act or under any other law for the time being in force authorising any goods tax authority to exercise any powers thereunder;\n(e) of any such particulars by any public servant where the disclosure is occasioned by the law full exercise by him of his powers under the Indian Stamp Act, 1899 (2 of 1899) to impound an insufficiently stamped document;\n(f) of any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile financial statistics of international investment and balance of payment;\n(g) of any such particulars to any officer appointed by the Comptroller and Auditor-General of India for purpose of audit of tax receipts or refunds;\n(h) of any such particulars relevant to any inquiry into a charge of misconduct in connection with income-tax proceedings against a legal practitioner or chartered accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs;\n(i) of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Government may by general or special order direct; or\n(j) of any information relating to a class of dealers or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.", "footnote": "", "is_definition": false, "sort_order": 94 }, { "number": "100", "title": "100. Publication and disclosure of information in respect of dealers and other persons in public interest.", "chapter": null, "content": "Explanation.", "footnote": "", "is_definition": false, "sort_order": 95 }, { "number": "101", "title": "101. Power to collect statistics.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 96 }, { "number": "102", "title": "102. Setting up of check-posts and barriers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 97 }, { "number": "103", "title": "103. Power to make rules.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 98 }, { "number": "104", "title": "104. Power to amend Schedules.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 99 }, { "number": "105", "title": "105. Power to remove difficulties.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 100 }, { "number": "106", "title": "106. Repeal and savings.", "chapter": null, "content": "First Schedule\n(List of exempted goods)\n(List of exempted goods)\n(Section 6(1))", "footnote": "", "is_definition": false, "sort_order": 101 }, { "number": "1", "title": "1. Agricultural implements manually operated or animal driven", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 102 }, { "number": "2", "title": "2. Aids & implements used by handicapped persons", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 103 }, { "number": "3", "title": "3. Aquatic feed, poultry feed & cattle feed, including grass, hay, etc", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 104 }, { "number": "4", "title": "4. Betal leaves", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 105 }, { "number": "5", "title": "5. Books and periodicals & journals.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 106 }, { "number": "6", "title": "6. Charcoal", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 107 }, { "number": "7", "title": "7. Coarse grains other than paddy, rice and wheat", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 108 }, { "number": "8", "title": "8. Condoms and contraceptives", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 109 }, { "number": "9", "title": "9. Cotton & silk yarn in hank", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 110 }, { "number": "10", "title": "10. Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 111 }, { "number": "11", "title": "11. Curd, Lussi, butter milk & separated milk.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 112 }, { "number": "12", "title": "12. Electrical energy", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 113 }, { "number": "13", "title": "13. Earthen pot", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 114 }, { "number": "14", "title": "14. Fire wood", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 115 }, { "number": "15", "title": "15. Fresh milk and pasteurised milk", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 116 }, { "number": "16", "title": "16. Fresh plants, saplings and fresh flowers", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 117 }, { "number": "17", "title": "17. Fishnet & Fishnet fabrics", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 118 }, { "number": "18", "title": "18. Fresh vegetables & fruits", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 119 }, { "number": "19", "title": "19. Garlic & ginger", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 120 }, { "number": "20", "title": "20. Glass Bangles", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 121 }, { "number": "21", "title": "21. Human Blood & blood plasma", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 122 }, { "number": "22", "title": "22. Indigeneous handmade musical instruments", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 123 }, { "number": "23", "title": "23. Kumkum, Bindi, Alta & Sindur", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 124 }, { "number": "24", "title": "24. Meat, fish, prawn & other aquatic products when not cured or frozen, eggs and livestock and animal hair.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 125 }, { "number": "25", "title": "25. National Flag", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 126 }, { "number": "26", "title": "26. Organic manure", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 127 }, { "number": "27", "title": "27. Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note & cheques", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 128 }, { "number": "28", "title": "28. Raw wool", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 129 }, { "number": "29", "title": "29. Semen including frozen semen", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 130 }, { "number": "30", "title": "30. Slate and slate pencils", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 131 }, { "number": "31", "title": "31. Silk worm laying, cocoon & raw silk.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 132 }, { "number": "32", "title": "32. Tender green coconut", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 133 }, { "number": "33", "title": "33. Toddy, Neera and Arak", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 134 }, { "number": "34", "title": "34. Unbranded bread", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 135 }, { "number": "35", "title": "35. Unprocessed and unbranded salt", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 136 }, { "number": "36", "title": "36. Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 137 }, { "number": "37", "title": "37. Unprocessed Cereals, pulses, including rice and wheat.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 138 }, { "number": "14of", "title": "38. Fabrics as specified under sub-section (iia), (vii) and (x) of section 14of Central Sales Tax Act 1956.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 139 }, { "number": "14", "title": "39. Sugar as specified under sub-section (viii) of section 14 of Central Sales Tax Act 1956.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 140 }, { "number": "14", "title": "40. Tobacco as specified under sub-section (ix) of section 14 of Central Sales Tax Act 1956.", "chapter": null, "content": "[41. Gur and Jaggery.", "footnote": "", "is_definition": false, "sort_order": 141 }, { "number": "42", "title": "42. Flour, Atta, Maida, Suji, Besan when produced by Chakki situated in Arunachal Pradesh.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 142 }, { "number": "43", "title": "43. Bread, when produced by a bakery situated in Arunachal Pradesh.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 143 }, { "number": "44", "title": "44. Bamboo and Cane.]", "chapter": null, "content": "[45. Life saving drugs (to be specified by the authority) from time to time.]\nSecond Schedule\n(List of goods taxable at 1%)\n(List of goods taxable at 1%)\n(Section a(1)(a))", "footnote": "", "is_definition": false, "sort_order": 144 }, { "number": "1", "title": "1. Gold and articles made of gold jewellery", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 145 }, { "number": "2", "title": "2. Silver and articles made of silver, rolled gold and imitation gold.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 146 }, { "number": "3", "title": "3. Precious stone, emerald, rubies, gems, diamond, sapphires, real cultured or artificial precious stone", "chapter": null, "content": "Third Schedule\n(List of goods taxable at 4\"/o)\n(Section 4(1Xb))", "footnote": "", "is_definition": false, "sort_order": 147 }, { "number": "1", "title": "1. Agricultural implements not operated manually or not driven by animal", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 148 }, { "number": "2", "title": "2. All intangible goods like copyright, patent, rep. license etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 149 }, { "number": "3", "title": "3. All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks & asphaltic roofing earthern tiles.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 150 }, { "number": "4", "title": "4. All types of yarn other than cotton & silk yarn in hank & sewingth read", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 151 }, { "number": "5", "title": "5. Aluminium utensils and enamelled utensils.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 152 }, { "number": "6", "title": "6. Are canut powder and betel nut", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 153 }, { "number": "7", "title": "7. Bamboo", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 154 }, { "number": "8", "title": "8. Bearings", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 155 }, { "number": "9", "title": "9. Beedi leaves", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 156 }, { "number": "10", "title": "10. Beltings of all varieties and descriptions", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 157 }, { "number": "11", "title": "11. Bicycles, tricycles, cycle rickshaws & parts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 158 }, { "number": "12", "title": "12. Bitumen", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 159 }, { "number": "13", "title": "13. Bone meal", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 160 }, { "number": "14", "title": "14. Branded bread", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 161 }, { "number": "15", "title": "15. Bulk drugs", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 162 }, { "number": "16", "title": "16. Castings", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 163 }, { "number": "17", "title": "17. Centrigugal & monobolic & submersible pumps & parts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 164 }, { "number": "18", "title": "18. Coffee beans & seeds, cocoa pod, green tea leaf & chicory", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 165 }, { "number": "19", "title": "19. Chemical fertilizers, pesticides, weedicides, insecticides", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 166 }, { "number": "20", "title": "20. Coir & Coir products excluding coir mattresses", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 167 }, { "number": "21", "title": "21. Cotton & cotton waste", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 168 }, { "number": "22", "title": "22. Crucibles", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 169 }, { "number": "23", "title": "23. Drugs and medicines [excluding life saving drugs]", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 170 }, { "number": "24", "title": "24. Edible oils, oil cake & de-oiled cake", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 171 }, { "number": "25", "title": "25. Electrodes", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 172 }, { "number": "26", "title": "26. Exercise book, graph book, & laboratory note book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 173 }, { "number": "27", "title": "27. Ferrous & non-ferrous metals & alloys, non-metals, aluminium, copper, zinc & extrusions of those.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 174 }, { "number": "28", "title": "28. Fibres of all types and fibre waste.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 175 }, { "number": "29", "title": "29. Flour, Atta, Maida, Suji, besan", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 176 }, { "number": "30", "title": "30. Fried grams", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 177 }, { "number": "31", "title": "31. Gur, jaggery & edible variety of rub gur", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 178 }, { "number": "32", "title": "32. Hand pumps parts and fittings.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 179 }, { "number": "33", "title": "33. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 180 }, { "number": "34", "title": "34. Hose pipes", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 181 }, { "number": "35", "title": "35. Hosiery goods", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 182 }, { "number": "36", "title": "36. Husk and bran of cereals", "chapter": null, "content": "37. lce\n38. lncence sticks commonly known as agarbati, dhupkathi or dhupbati.\n39. industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)\n40. industrial inputs & packing materials as specified in this Schedule.\n41. information Technology products as specified in this schedule.", "footnote": "", "is_definition": false, "sort_order": 183 }, { "number": "42", "title": "42. Kerosene oil sold through PDS", "chapter": null, "content": "43.Leaf plates and cups", "footnote": "", "is_definition": false, "sort_order": 184 }, { "number": "44", "title": "44. Lubricants, lubricating oil, engine oil, brake oil and grease.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 185 }, { "number": "45", "title": "45. Liquid product of cellulose, commonly known as L.P.C., and. liquir product of earthen waste commonly known as L.P.E.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 186 }, { "number": "46", "title": "46. Newars", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 187 }, { "number": "47", "title": "47. Napa Slabs (Rough flooring stones)", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 188 }, { "number": "48", "title": "48. Ores and minerals", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 189 }, { "number": "49", "title": "49. Paper and newsprint", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 190 }, { "number": "50", "title": "50. Pipes of all varieties including G.l. pipes, C.l. pipes, ductile pipes, PVC etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 191 }, { "number": "51", "title": "51. Plastic footwear", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 192 }, { "number": "52", "title": "52. Plant and Machinery used in industry.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 193 }, { "number": "53", "title": "53. Printed materials including diary, calendar etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 194 }, { "number": "54", "title": "54. Printing ink excluding toner and cartridges.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 195 }, { "number": "55", "title": "55. Processed & branded salt", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 196 }, { "number": "56", "title": "56. Pulp of bamboo, wood and paper", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 197 }, { "number": "57", "title": "57. Railcoaches engines & wagons", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 198 }, { "number": "58", "title": "58. Readymade garments", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 199 }, { "number": "59", "title": "59. Renewable energy devices & spare parts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 200 }, { "number": "60", "title": "60. Safety matches", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 201 }, { "number": "61", "title": "61. Seeds", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 202 }, { "number": "62", "title": "62. Sewing machine", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 203 }, { "number": "63", "title": "63. Ship & other water vessels", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 204 }, { "number": "64", "title": "64. Skimmed milk powder", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 205 }, { "number": "65", "title": "65. Solvant oils other than organic solvent oil.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 206 }, { "number": "66", "title": "66. Spices of all varieties and forms including cumin seed, niseed, turmeric & dry chillies.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 207 }, { "number": "67", "title": "67. Sports goods excluding apparels and footwear", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 208 }, { "number": "68", "title": "68. Starch", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 209 }, { "number": "69", "title": "69. Khandasari", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 210 }, { "number": "70", "title": "70. Tamarind", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 211 }, { "number": "71", "title": "71. Tractors, Threshers, harvesters & attachments & parts thereof.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 212 }, { "number": "72", "title": "72. Transmission towers", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 213 }, { "number": "73", "title": "73. Umbrella except garden umbrella", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 214 }, { "number": "74", "title": "74. Vanaspati (Hydrogeneted Vegetable Oil)", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 215 }, { "number": "75", "title": "75. Vegetable oil including gingili oil and bran oil", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 216 }, { "number": "76", "title": "76. Writing instruments", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 217 }, { "number": "14", "title": "77. Declared Goods ( Goods specified under the Section 14 of Central Sales Tax Act, 1956), that are not specified in Schedule l or Schedule ll.", "chapter": null, "content": "Industrial Inputs\n( See Enter No-40)", "footnote": "", "is_definition": false, "sort_order": 218 }, { "number": "1", "title": "1. Animal including fish fats, oils, crude, refined or purified", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 219 }, { "number": "2", "title": "2. Glycerol, crude, glycerol waters and glycerol lyes", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 220 }, { "number": "3", "title": "3. Vegetable waxes, bees wax etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 221 }, { "number": "4", "title": "4. Animal or vegetable fats boiled, oxidised, dehydrated etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 222 }, { "number": "5", "title": "5. Liquid glucose (non-medicinal), Dextrose syrup", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 223 }, { "number": "6", "title": "6. Denatured ethyl alcohol of any strength", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 224 }, { "number": "7", "title": "7. Manganese ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 225 }, { "number": "8", "title": "8. Copper ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 226 }, { "number": "9", "title": "9. Nickel ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 227 }, { "number": "10", "title": "10. Cobalt ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 228 }, { "number": "11", "title": "11. Aluminium ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 229 }, { "number": "12", "title": "12. Lead ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 230 }, { "number": "13", "title": "13. Zinc ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 231 }, { "number": "14", "title": "14. Tin ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 232 }, { "number": "15", "title": "15. Chromium ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 233 }, { "number": "16", "title": "16. Tungsten ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 234 }, { "number": "17", "title": "17. Uranium or thorium ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 235 }, { "number": "18", "title": "18. Molybdenum ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 236 }, { "number": "19", "title": "19. Titanium ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 237 }, { "number": "20", "title": "20. Niobium, tantalum, vanadium orzirconium ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 238 }, { "number": "21", "title": "21. Precious metal ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 239 }, { "number": "22", "title": "22. Other ores and concentrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 240 }, { "number": "23", "title": "23. Granulated slag (slag sand) from mfg. Of iron or steel", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 241 }, { "number": "24", "title": "24. Benzole", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 242 }, { "number": "25", "title": "25. Toluole", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 243 }, { "number": "26", "title": "26. Xylole", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 244 }, { "number": "27", "title": "27. Napthalene", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 245 }, { "number": "28", "title": "28. Phenols", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 246 }, { "number": "29", "title": "29. Creosole oils", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 247 }, { "number": "30", "title": "30. Normal Paraffin", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 248 }, { "number": "31", "title": "31. Butadine", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 249 }, { "number": "32", "title": "32. Bitumen", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 250 }, { "number": "33", "title": "33. Flurine, chlorine, bromine and iodine.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 251 }, { "number": "34", "title": "34. Sulphur, sublimed or precipitated, colloidal sulphur", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 252 }, { "number": "35", "title": "35. Carbon (carbon blacks & other forms of carbon)", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 253 }, { "number": "36", "title": "36. Hydrogen, rare gases & other non-metals.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 254 }, { "number": "37", "title": "37. Alkali or alkaline earth metals", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 255 }, { "number": "38", "title": "38. Hydrogen chloride", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 256 }, { "number": "39", "title": "39. Sulphuric acid and anhydrides", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 257 }, { "number": "40", "title": "40. Nitric acid, sulphonitric acids", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 258 }, { "number": "41", "title": "41. Diphosphorous penataoxide, phosphoric acid etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 259 }, { "number": "42", "title": "42. Oxides of boron, boric acids", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 260 }, { "number": "43", "title": "43. Halides and halide oxides of non-metals", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 261 }, { "number": "44", "title": "44. Sulphides of non-metals", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 262 }, { "number": "45", "title": "45. Ammonia, anhydrous", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 263 }, { "number": "46", "title": "46. Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash)", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 264 }, { "number": "47", "title": "47. Hydroxide and peroxide of magnesium.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 265 }, { "number": "48", "title": "48. Aluminiumhydroxide", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 266 }, { "number": "49", "title": "49. Chromium oxides and hydroxides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 267 }, { "number": "50", "title": "50. Manganese oxides.", "chapter": null, "content": "51. lron oxides and hydroxides .", "footnote": "", "is_definition": false, "sort_order": 268 }, { "number": "52", "title": "52. Cobalt oxides and hydroxides", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 269 }, { "number": "53", "title": "53. Titanium oxides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 270 }, { "number": "54", "title": "54. Hydrazine & hydroxylamine and their inorganic salts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 271 }, { "number": "55", "title": "55. Flurides, fluorosilicates, etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 272 }, { "number": "56", "title": "56. Chlorides, chloride oxides", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 273 }, { "number": "57", "title": "57. Chlorates and perchlorates, Bromates etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 274 }, { "number": "58", "title": "58. Sulphides, Polysulphides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 275 }, { "number": "59", "title": "59. Dithionitesandsulphoxylates.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 276 }, { "number": "60", "title": "60. Sulphites,thiosulphates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 277 }, { "number": "61", "title": "61. Copper sulphate", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 278 }, { "number": "62", "title": "62. Nitrites, nitrates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 279 }, { "number": "63", "title": "63. Phosphinates, phosphonates,etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 280 }, { "number": "64", "title": "64. Carbonates, peroxocarbonates.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 281 }, { "number": "65", "title": "65. Cyanides, cyanide oxides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 282 }, { "number": "66", "title": "66. Fulminates, cyanates and th'iocyanates.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 283 }, { "number": "67", "title": "67. Borates, peroxoborates", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 284 }, { "number": "68", "title": "68. Sodiumdischromate.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 285 }, { "number": "69", "title": "69. Potassium dischromate.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 286 }, { "number": "70", "title": "70. Radioactive chemical elements.", "chapter": null, "content": "71. lsotopes and compounds.", "footnote": "", "is_definition": false, "sort_order": 287 }, { "number": "72", "title": "72. Compounds, inorganic or organic of ratre earth metals.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 288 }, { "number": "73", "title": "73. Phosphides,whether or not chemically defined.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 289 }, { "number": "74", "title": "74. Calcium carbides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 290 }, { "number": "75", "title": "75. Ethylene, Propylene.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 291 }, { "number": "76", "title": "76. Cyclic Hydrocarbons.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 292 }, { "number": "77", "title": "77. Halogenated derivatives of Hydrocarbons.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 293 }, { "number": "78", "title": "78. Sulphonated, nitrated or nitrosated derivatives of hydrocarbons.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 294 }, { "number": "79", "title": "79. Methanol", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 295 }, { "number": "80", "title": "80. Dl-Ethylene Glycol, Mono-Ethylene Glycol", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 296 }, { "number": "81", "title": "81. Cyclic alcohols", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 297 }, { "number": "82", "title": "82. Halogenated, sulphonated derivatives of products.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 298 }, { "number": "83", "title": "83. Ethers, ether-alcohols, ether-phenols etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 299 }, { "number": "84", "title": "84. Expoxides, epoxy alcohols, epoxyethers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 300 }, { "number": "85", "title": "85. Ethylene Oxide", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 301 }, { "number": "86", "title": "86. Acetals and hemiacetals.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 302 }, { "number": "87", "title": "87. Aldehydes whether or not with other oxygen function.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 303 }, { "number": "88", "title": "88. Halogenated, sulphonated, nitrated derivatives of phenols alcohols.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 304 }, { "number": "89", "title": "89. Saturated acyclic monocarboxylic acids.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 305 }, { "number": "90", "title": "90. Unsaturated acyclic monocarboxylic acids.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 306 }, { "number": "91", "title": "91. Polycarboxylic acids.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 307 }, { "number": "92", "title": "92. Carboxylic acids.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 308 }, { "number": "93", "title": "93. Phosphoric ester and their salts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 309 }, { "number": "94", "title": "94. Esters of other inorganic acids.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 310 }, { "number": "95", "title": "95. Amine-f unction compounds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 311 }, { "number": "96", "title": "96. Oxygen - function amino-compounds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 312 }, { "number": "97", "title": "97. Quaternary ammonium salts and hydroxides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 313 }, { "number": "98", "title": "98. Carboxyamide function compounds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 314 }, { "number": "99", "title": "99. Carboxyamide function compounds including saccharin and its salts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 315 }, { "number": "100", "title": "100. N itri le-function compounds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 316 }, { "number": "101", "title": "101. Diazo-, Azo- or azoxy-compounds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 317 }, { "number": "102", "title": "102. Organic derivatives of hydrazine or of hydroxylamine.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 318 }, { "number": "103", "title": "103. Organo-sulphur compounds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 319 }, { "number": "104", "title": "104. Ethylene Diamine Tetra Acetic Acid.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 320 }, { "number": "105", "title": "105. Heterocyclic compounds with oxygen heteroatom(s) only.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 321 }, { "number": "106", "title": "106. Heterocyclic compounds with nitrogen heteroatom(s) only.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 322 }, { "number": "107", "title": "107. Nucleic acids and their salts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 323 }, { "number": "108", "title": "108. Sulphonamides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 324 }, { "number": "109", "title": "109. Glycosides, natural or reproduced by synthesis and their salts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 325 }, { "number": "110", "title": "110. Vegetable alkaloids,natural or reproduced by synthesis and their salts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 326 }, { "number": "111", "title": "111. Tanning extracts of vegetable origin.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 327 }, { "number": "112", "title": "112. Synthetic organic tanning substances.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 328 }, { "number": "113", "title": "113. Colouring matter of vegetable or animal origin.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 329 }, { "number": "114", "title": "114. Synthetic organic colouring matter.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 330 }, { "number": "115", "title": "115. Colour lakes.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 331 }, { "number": "116", "title": "116. Glass frit and other glass.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 332 }, { "number": "117", "title": "117. Other", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 333 }, { "number": "118", "title": "118. Printed driers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 334 }, { "number": "119", "title": "119. Printing ink whether concentrated or solid.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 335 }, { "number": "120", "title": "120. Casein, Caseinates.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 336 }, { "number": "121", "title": "121. Enzymes, Prepared enzymes.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 337 }, { "number": "122", "title": "122. Artificial graphite.", "chapter": null, "content": "123 Activated carbon.", "footnote": "", "is_definition": false, "sort_order": 338 }, { "number": "124", "title": "124. Residual lyes from mfg. Of wood pulp.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 339 }, { "number": "125", "title": "125. Rosin and resin acids and derivatives.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 340 }, { "number": "126", "title": "126. Wood tar, wood tar oils.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 341 }, { "number": "127", "title": "127. Finishing agents, fixing of dye-stuffs.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 342 }, { "number": "128", "title": "128. Prepared rubber accelerators.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 343 }, { "number": "129", "title": "129. Reducers and blanket wash/roller wash.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 344 }, { "number": "130", "title": "130. Reaction initiators, reaction accelerators.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 345 }, { "number": "131", "title": "131. Mixed alkylbenzenes.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 346 }, { "number": "132", "title": "132. Chemical elements doped.", "chapter": null, "content": "133. industrial monocarboxylic fatty acids.", "footnote": "", "is_definition": false, "sort_order": 347 }, { "number": "134", "title": "134. Retarders.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 348 }, { "number": "135", "title": "135. LLDPULDPE", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 349 }, { "number": "136", "title": "136. HDPE", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 350 }, { "number": "137", "title": "137. Polymers of propylene.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 351 }, { "number": "138", "title": "138. PVC", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 352 }, { "number": "139", "title": "139. Acrylic polymers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 353 }, { "number": "140", "title": "140. Polyacetals.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 354 }, { "number": "141", "title": "141. Polythene chips", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 355 }, { "number": "142", "title": "142. Polyamides.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 356 }, { "number": "143", "title": "143. Amino-resins, polyphenylene oxide.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 357 }, { "number": "144", "title": "144. Silicons.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 358 }, { "number": "145", "title": "145. Petroleum resins.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 359 }, { "number": "146", "title": "146. Cellulose and its chemical derivatives.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 360 }, { "number": "147", "title": "147. Natural polymers.", "chapter": null, "content": "148. lon-exchangers based on polymers.", "footnote": "", "is_definition": false, "sort_order": 361 }, { "number": "149", "title": "149. Self-adhesive plates, sheets, film, strip of plastics.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 362 }, { "number": "150", "title": "150. Flexible plain films.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 363 }, { "number": "151", "title": "151. Articles for conveyance or packing of goods of plastics.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 364 }, { "number": "152", "title": "152. Natural rubber, balata, gutta percha.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 365 }, { "number": "153", "title": "153. Synthetic rubber and factice derived from oils.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 366 }, { "number": "154", "title": "154. Reclaimed rubber.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 367 }, { "number": "155", "title": "155. Compounded rubber, un-vulcanised.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 368 }, { "number": "156", "title": "156. Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 369 }, { "number": "157", "title": "157. Cartons, Boxes.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 370 }, { "number": "158", "title": "158. Paper printed labels, paperboard printed labels.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 371 }, { "number": "159", "title": "159. Paper self-adhesive tape.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 372 }, { "number": "160", "title": "160. Partially oriented yarn, polyester textured yarn.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 373 }, { "number": "161", "title": "161. Polyester Staple Fibre & Polyester Staple Fibre Fill.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 374 }, { "number": "162", "title": "162. Polyester Staple Fibre waste.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 375 }, { "number": "163", "title": "163. Sacks and bags, of a kind used for packing of goods", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 376 }, { "number": "164", "title": "164. Carboys, bottles, jars, phials of glass.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 377 }, { "number": "165", "title": "165. Stoppers, caps and lids.", "chapter": null, "content": "Information Technology Products (See Entry No. 41)\nInformation Technology Products (See Entry No. 41)", "footnote": "", "is_definition": false, "sort_order": 378 }, { "number": "1", "title": "1. Word processing machines, Electronic typewriters", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 379 }, { "number": "2", "title": "2. Microphones, multimedia speakers, headphones etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 380 }, { "number": "3", "title": "3. Telephone answering machines", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 381 }, { "number": "4", "title": "4. Prepared unrecorded media for sound recording", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 382 }, { "number": "5", "title": "5. Prepared unrecorded media for sound recording", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 383 }, { "number": "6", "title": "6. IT software or any media.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 384 }, { "number": "7", "title": "7. Transmission apparatus other than apparatus for radio or T.V. broadcasting", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 385 }, { "number": "8", "title": "8. Radio communication receivers, Radio Pagers", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 386 }, { "number": "9", "title": "9. Aerials, antennas and parts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 387 }, { "number": "10", "title": "10. LCD Panels, LED panels and parts.", "chapter": null, "content": "11 . Electrical capacitors, fixed, variable and parts", "footnote": "", "is_definition": false, "sort_order": 388 }, { "number": "12", "title": "12. Electronic calculators", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 389 }, { "number": "13", "title": "13. Electrical resistors", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 390 }, { "number": "14", "title": "14. Printed Circuits", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 391 }, { "number": "15", "title": "15. Switches, Connectors, Relays for up to 5 amps", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 392 }, { "number": "16", "title": "16. DATA/Graphic Display tubes, other than Picture tubes and parts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 393 }, { "number": "17", "title": "17. Diodes, transistors & similar semi-conductor devices", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 394 }, { "number": "18", "title": "18. Electronic integrated Circuits and Micro-assemblies", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 395 }, { "number": "19", "title": "19. Signal Generators and parts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 396 }, { "number": "20", "title": "20. Optical fibre-cables", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 397 }, { "number": "21", "title": "21. Optical fibre and optical fibre bundles, cables", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 398 }, { "number": "22", "title": "22. Liquid Crystal devices, flat panel display devices and parts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 399 }, { "number": "23", "title": "23. Computer systems and peripherals, Electronic diaries", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 400 }, { "number": "24", "title": "24. Cathode ray oscilloscopes, Spectrum analysers, Signal analysers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 401 }, { "number": "25", "title": "25. Parts and Accessories of HSN 84.69,84.70 &84.71", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 402 }, { "number": "26", "title": "26. D C Micro motors, Stepper motors of 37.5 watts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 403 }, { "number": "27", "title": "27. Parts of HSN 85.01", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 404 }, { "number": "28", "title": "28. Uninterrupted power supply", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 405 }, { "number": "29", "title": "29. Permanent magnets and articles", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 406 }, { "number": "30", "title": "30. Electrical apparatus for line telephony or line telegraphy.", "chapter": null, "content": "Fourth Schedule\n(List of goods taxable at 20%)\n(List of goods taxable at 20%)\n(Section 4(t)(c))\n1. (a) Motor spirit use as fuel for Air craft including aviation turbine fuel\n(b) Other motor spirits (except Kerosene, Diesel oil and internal combustion oils) including Petrol\n(c) Petroleum gas and natural gas (excluding cooking gas (LPG)\n(d) All other products obtained as derivatives of petroleum and/ or natural gas", "footnote": "", "is_definition": false, "sort_order": 407 }, { "number": "2", "title": "2. Non-potable Liquor, ie.", "chapter": null, "content": "(a) Rectified spirit\n(b) Denatured spirit\n(c) Methyl Alcohol\n(d) Absolute Alcohol\n(e) Any other alcohol which the State Govt. by notification in the official gazette declared to be non-potable for the purpose of entry", "footnote": "", "is_definition": false, "sort_order": 408 }, { "number": "3", "title": "3. Liquor including Foreign Liquor, IMFL and Country Liquor", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 409 }, { "number": "4", "title": "4. Molasses", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 410 }, { "number": "5", "title": "5. Narcotics", "chapter": null, "content": "Fifth Schedule\n(List of Dealers exempted from paying tax on sales of goods)\n(List of Dealers exempted from paying tax on sales of goods)\n(Section 6(2))\n(Section 6(2))\n(To be notified from time to time)\nSixth Schedule\n(List of Organizations who can claim refunds)\n(Section 43(1))\n(To be notified from time to time)\nSeventh Schedule\n(List of non-creditable goods)\n(Section 2(w))\n(1) Subject to clauses (2) and (3), the following goods are \"non-creditable goods\" for the purposes of this Act:", "footnote": "", "is_definition": false, "sort_order": 411 }, { "number": "1", "title": "1. Motor vehicles designed for transporting fewer than 8 passengers; motor cycles, motor scooters and other motorised two-wheeled vehicles", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 412 }, { "number": "2", "title": "2. Fuels in the form of petrol, diesel and kerosene, LPG, CNG, coal", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 413 }, { "number": "3", "title": "3. Conventional clothing, ornaments, footwear and clothing fabrics", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 414 }, { "number": "4", "title": "4. Food for human consumption", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 415 }, { "number": "5", "title": "5. Beverages for human consumption", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 416 }, { "number": "6", "title": "6. Goods designed, and used predominantly for, the provision of entertainment including television receivers, video cassette players, radios, stereo systems, audio cassette player, CD players, DVD players, computer game consoles and computer games, cameras of any kind", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 417 }, { "number": "7", "title": "7. Tobacco in any form and tobacco products", "chapter": null, "content": "(2) Any item in clause 1 is not to be treated as non-creditable goods if the item is purchased for the purpose of re-sale in an unmodified form by a registered dealer in the ordinary course of his activities.\n(3) Fuel & clothing fabrics (ltem 2 &3 of clause 1) is not to be treated as non-creditable goods if the importer or purchaser is a dealer in products and purchases the items in commercial quantities for use as a raw material input to manufacturing process.\nEighth Schedule\n(List of non-taxable imports)\n(List of non-taxable imports)\n(Section 2(X))", "footnote": "", "is_definition": false, "sort_order": 418 }, { "number": "1", "title": "1. Schedule 1 goods: Any goods listed in Schedule One to this Act.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 419 }, { "number": "2", "title": "2. Temporary imports: Goods which are imported into Arunachal Pradesh and are to be removed from Arunachal Pradesh within 12 hours.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 420 }, { "number": "3", "title": "3. Temporary exports and re-imports: Goods (not being cars and motor vehicles) which have been exported from Arunachal Pradesh within the previous 14 days.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 421 }, { "number": "4", "title": "4. Vehicles registered in Arunachal Pradesh: Cars and other vehicles registered in Arunachal Pradesh under the Motor Vehicles Act, 1988.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 422 }, { "number": "5", "title": "5. Low value items: Any goods brought into Arunachal Pradesh as a single consignment where the total value of the consignment at the time of import is less than Rs 10,000, unless the goods are imported in commercial quantities.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 423 }, { "number": "6", "title": "6. Low value items imported by courier: Goods which would have been free from customs duty under the Customs Act, 1962 (if the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Courier imports and Exports (Clearance) Regulations, 1998.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 424 }, { "number": "7", "title": "7. Low value items imported by post: Goods which would have been exempt from customs duty under the Customs Act, 1962 (if the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Rules Regarding Postal Parcels and Letter Packets from Foreign parts in and out of lndia.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 425 }, { "number": "8", "title": "8. Personal effects, household items and accompanied baggage: Goods which could have been imported free of duty under the Customs Act, 1962 (assuming the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Baggage Rules, 1998 (assuming the entry in Column 1 of Appendix F referred only to \"used personal and household articles\").", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 426 }, { "number": "9", "title": "9. Transfer of residence: Used household items, personal effects and motor cars which are brought into Arunachal Pradesh because of the transfer of the residence of the importer, provided that the importer furnishes to the Commissioner such evidence as may be prescribed of the transfer of his residence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 427 }, { "number": "10", "title": "10. Goods re-imported into Arunachal Pradesh for repair or other processing: Goods and parts of goods which have been sold in Arunachal Pradesh or which have been subject to tax in Arunachal Pradesh which could be re-imported free of customs duty under the Customs Act, 1962 (if the goods had been re-imported into Arunachal Pradesh from a foreign country) pursuant to Notification No 158/95 - CUS (November 14, 1995).", "chapter": null, "content": "11 . Goods imported for warranty replacements: Goods imported for the repair of other goods under warranty (where the price of the warranty was not separately identified at the time of purchase", "footnote": "", "is_definition": false, "sort_order": 428 } ], "metadata": { "Act ID": "Last Updated 19th February, 2020 [aru047]", "Act Number": "(Act No. 3 of 2005)", "Enactment Date": "", "Act Year": "2005", "Short Title": "Arunachal Pradesh Goods Tax Act, 2005", "Type": "STATE", "Location": "Arunachal Pradesh" }, "updated_at": "2026-09-29 21:55:19" }