What does Section 2 of Delhi Sales Tax Act, 1975 say?

(a) "Administrator" means the Administrator of Delhi appointed by the President under article 239 of the Constitution; (b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 13; (c) "business" includes- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or prof

What does Section 3 of Delhi Sales Tax Act, 1975 say?

(i) with effect from the date immediately following the day on which his turnover calculated from the commencement of any year first exceeds within such year the taxable quantum, be liable to pay tax under this Act on all sales effected by him after that day; (ii) if he becomes liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956). or is registered as a dealer under the said Act at any time after the commencement of this Act, be liable to pay tax on all sales effected by him or on

What does Section 4 of Delhi Sales Tax Act, 1975 say?

(b) in the case of taxable turnover in respect of the goods specified in the Second Schedule, at such rate not exceeding four paise in rupee as the Central Government may, from time to time, by notification in the Official Gazette, determine; (c) in the case of taxable turnover in respect of any food or drink served for consumption in a hotel or restaurant or part thereof, with which a cabaret, floor show or similar entertainment is provided therein, at the rate of forty paise in the rupee; (d)

What does Section 2 of Delhi Sales Tax Act, 1975 say?

(a) "Administrator" means the Administrator of Delhi appointed by the President under article 239 of the Constitution; (b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 13; (c) "business" includes- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or prof

What does Section 3 of Delhi Sales Tax Act, 1975 say?

(i) with effect from the date immediately following the day on which his turnover calculated from the commencement of any year first exceeds within such year the taxable quantum, be liable to pay tax under this Act on all sales effected by him after that day; (ii) if he becomes liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956). or is registered as a dealer under the said Act at any time after the commencement of this Act, be liable to pay tax on all sales effected by him or on

What does Section 4 of Delhi Sales Tax Act, 1975 say?

(b) in the case of taxable turnover in respect of the goods specified in the Second Schedule, at such rate not exceeding four paise in rupee as the Central Government may, from time to time, by notification in the Official Gazette, determine; (c) in the case of taxable turnover in respect of any food or drink served for consumption in a hotel or restaurant or part thereof, with which a cabaret, floor show or similar entertainment is provided therein, at the rate of forty paise in the rupee; (d)

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Delhi Sales Tax Act, 1975

Raw JSON API

Section 9

70. Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue.

Section 70

1. Motor vehicles, including chassis of motor vehicles, motor tyres and tubes, accessories, component parts and spare parts of motor vehicles and motor bodies.

Section 1

2. Motor cycle and motor and cycle combinations, motor scooters, motorettes and tyres and tubes, and accessories, component parts and spare parts of motor cycles, motor scooters and motorettes.

Section 2

3. Refrigerators, air-conditioning and other cooling appliances and apparatus including room coolers and water coolers and component parts, spare parts and accessories thereof.

Section 3

4. Wireless reception instruments and apparatus, radios and radio-gramophones, television sets, accumulators, amplifiers and loudspeakers and spare parts, component parts and accessories thereof, and electrical valves.

Section 4

5. Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, and spare parts, component parts and accessories required for use therewith, and lenses, films and cinema carbons.

Section 5

6. Photographic and other cameras and enlargers, lenses, films and plates, paper and other component parts, spare parts and accessories required for use therewith including photographic chemicals and photographs but excluding X-ray apparatus and films, plates, photographic chemicals and other equipment required for use with the X-ray apparatus and component parts, spare parts and accessories thereof.

Section 6

7. All clocks, time pieces, watches, electrical time switches and mechanical timers and component parts, spare parts and accessories thereof.

Section 7

8. All arms including rifles, revolvers, pistols and ammunition for the same, and component parts, spare parts and accessories thereof.

Section 8

9. Cigarette cases and lighters.

Section 9

10. Dictaphone, tape-recorders and other similar apparatus for recording sound and component parts, spare parts and accessories thereof.

Section 10

11. Sound transmitting equipment including telephones and loudspeakers and component parts, spare parts and accessories thereof but excluding sound amplifying apparatus carried on the person and adapted for use as a hearing aid.

Section 11

12. Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines, teleprinters and duplicating machines and component parts, spare parts and accessories thereof.

Section 12

13. Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof.

Section 13

14. Gramophones, record players, record changers and component parts, spare parts and accessories thereof and records and needles.

Section 14

19. Vacuum flasks of all kinds (including thermoses, thermic jugs, ice buckets or boxes, urns and other domestic receptacles to keep food or beverages hot or cold) and refills thereof.

Section 19

23. Motor spirit, high speed diesel oil, aviation gasoline, aviation turbine fuel and all other varieties of fuel for motor vehicles and aircrafts.

Section 23

24. Cosmetics, perfumery and toilet goods including shampoos but not including soap, tooth brush, tooth paste, tooth powder and kumkum.

Section 24

25. Leather goods excepting footwear, belts and sports articles made of leather.

Section 25

26. Furniture including iron and steel furniture.

Section 26

27. Sheets, cushions, pillows, mattresses and other articles made from foam rubber or plastic foam or other synthetic foam.

Section 27

28. Furs and articles of personal or domestic use made therefrom.

Section 28

29. Articles and wares made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant.

Section 29

30. Perambulartors.

Section 30

31. Plastic, celluloid bakelite and goods and goods made of similar other substances but not including such goods of value not exceeding thirty rupees per piece.

Section 31

11. Edible oils produced in indigenous kohlu or ghani (without employing electricity or any other power at any stage) when sold by the person owning such indigenous kohlu or ghani and dealing exclusively in the production of edible oils by such indigenous kohlu and ghani.

Section 11

12. Dahi and lassi.

Section 12

13. All varieties of cotton fabrics, rayon or artificial silk fabrics and woollen fabrics.

Section 13

14. Books and periodicals, maps, educational charts, instruments boxes used by students and educational globes and instruments, such as instruments used in mechanical drawing and biology, used by students.

Section 14

15. Fuel wood and charcoal.

Section 15

16. School exercise and drawing books.

Section 16

17. Agricultural implements including chaff cutters and persian wheels or parts thereof and electric motors including monoblock pump sets of 3 to 7 horse power.

Section 17

25. Slate, slate pencils, takhties, black ink used for takhties, writing chalks, crayons (excluding colour pencils), foot-rules of the types used in schools and kalams (pens used for takhties).

Section 25

29. Ready-made garments of khadi made out of cloth certified as such under the Khaddar (Protection of Name) Act, 1950 (78 of 1950).

Section 29

34. Scientific goods including scientific glass goods, geometrical and drawing goods used in Schools and Colleges for teaching and for use by students.

Section 34

35. Livestock including poultry.

Section 35

36. Cotton paddings.

Section 36

delhi-sales-tax-act-1975.json • 151 Sections • Delhi

{
    "id": 27062,
    "slug": "delhi-sales-tax-act-1975",
    "title": "Delhi Sales Tax Act, 1975",
    "short_title": "Delhi Sales Tax Act, 1975",
    "act_number": "(Act No. 43 of 1975)",
    "act_year": 1975,
    "act_type": "STATE",
    "location": "Delhi",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Delhi Sales Tax Act, 1975",
    "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) \"Administrator\" means the Administrator of Delhi appointed by the President under article 239 of the Constitution;\n(b) \"Appellate Tribunal\" means the Appellate Tribunal constituted under section 13;\n(c) \"business\" includes-\n(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and\n(ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;\n(d) \"Commissioner\" means the Commissioner of Sales Tax appointed under sub-section (1) of section 9;\n(e) \"dealer\" means any person who carries on business of selling goods in Delhi and includes-\n(i) the Central Government or a State Government carrying on such business;\n(ii) an incorporated society (including a co-operative society), club or association which sells or supplies goods, whether or not in the course of business, to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration;\n(iii) a manager, factor, broker, commission agent, del credere agent, or any mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who sells goods belonging to any principal whether disclosed or not; and\n(iv) 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(f) \"Delhi\" means the Union territory of Delhi;\n(g) \"goods\" includes all materials, articles, commodities and all other kinds of moveable property, but does not include newspapers, actionable claims, stocks, shares, securities or money;\n(h) \"manufacture\", with its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;\n(i) \"Official Gazette\" means the Delhi Gazette;\n(j) \"prescribed\" means prescribed by rules made under this Act;\n(k) \"registered\" means registered under this Act;\n(l) \"sale\", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration, and includes-\n(i) a transfer of goods on hire-purchase or other system of payment by installments, 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; and\n(iii) transfer of goods by an auctioneer referred to in sub-clause\n(iv) of clause (e);\n(m) \"sale price\" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in trade, but inclusive of any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;\n(n) \"tax\" means sales tax payable under this Act;\n(o) \"turnover\" means the aggregate of the amounts of sale price receivable, or, if a dealer so elects, actually received by the dealer, in respect of any sale of goods made during any prescribed period in any year after deducting the amount of sale price, if any, refunded by the dealer to a purchaser in respect of any goods purchased and returned by the purchaser within the prescribed period: Provided that an election as aforesaid once made shall not be altered except with the permission of the Commissioner and on such terms and conditions as he may think fit to impose;\n(p) \"year\" means the financial year.\nChapter II\nIncidence and Levy of Tax",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Incidence of tax.",
            "chapter": null,
            "content": "(i) with effect from the date immediately following the day on which his turnover calculated from the commencement of any year first exceeds within such year the taxable quantum, be liable to pay tax under this Act on all sales effected by him after that day;\n(ii) if he becomes liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956). or is registered as a dealer under the said Act at any time after the commencement of this Act, be liable to pay tax on all sales effected by him or on his behalf within Delhi on or after the date he becomes so liable or is registered under the said Act, whichever is earlier.\n(a) if his turnover calculated from the date of cancellation of such certificate exceeds the taxable quantum on any day within the year; or\n(b) if his turnover calculated from the commencement of any subsequent year, exceeds the taxable quantum on any day within the year,\n(a) in relation\n\t\t\t\tto any dealer who imports for sale any goods into Delhi\n….................Nil,\n(b) in relation to any dealer who manufactures\n\t\t\t\tgoods for sale regardless of the value of goods manufactured\nRs. 30,000.00,\n(c) in relation to any other dealer\nRs. 1,00,000.00:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Rate of tax.",
            "chapter": null,
            "content": "(b) in the case of taxable turnover in respect of the goods specified in the Second Schedule, at such rate not exceeding four paise in rupee as the Central Government may, from time to time, by notification in the Official Gazette, determine;\n(c) in the case of taxable turnover in respect of any food or drink served for consumption in a hotel or restaurant or part thereof, with which a cabaret, floor show or similar entertainment is provided therein, at the rate of forty paise in the rupee;\n(d) in the case of taxable turnover in respect of any other goods, at the rate of seven paise in the rupee:\n(a) his turnover during that period on-\n(i) sale of goods, the point of sale at which such goods shall be taxable is specified by the Administrator under section 5 and in respect of which due tax is shown to the satisfaction of the Commissioner to have been paid;\n(ii) sale of goods declared tax-free under section 7;\n(iii) sale of goods not liable to tax under section 8;\n(iv) sale of goods which are proved to the satisfaction of the Commissioner to have been purchased within a period of twelve months prior to the date of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as it was then in force, or under this Act;\n(v) sale to a registered dealer-\n(A) of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him as raw materials in the manufacture in Delhi of any goods, other than goods specified in the Third Schedule, or newspapers,-\n(1) for sale by him inside Delhi; or\n(2) for sale by him in the course of inter-State trade or commerce, being a sale occasioning, or effected by transfer of documents of title to such goods during the movement of such goods from Delhi; or\n(3) for sale by him in the course of export outside India being a sale occasioning the movement of such goods from Delhi, or a sale effected by transfer of documents of title to such goods effected during the movement of such goods from Delhi, to a place outside India and after the goods have crossed the customs frontiers of India; or\n(B) of goods of the class or classes specified in the certificate of registration of such dealer as being intended for resale by him in Delhi, or for sale by him in the course of inter-State trade or commerce or in the course of export outside India in the manner specified in sub-item (2) or sub-item (3) of item (A), as the case may be; and\n(C) of containers or other materials, used for the packing of goods, of the class or classes specified in the certificate of registration of such dealer, other than goods specified in the Third Schedule, intended for sale or resale;\n(vi) such other sales as are exempt from payment of tax under section 66 or as may be prescribed:\n(b) the tax collected by the dealer under this Act as such and shown separately in cash memoranda or bills, as the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Power of Administrator to prescribe points at which goods may be taxed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Burden of proof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Tax-free goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Certain sales and purchases not liable to tax.",
            "chapter": null,
            "content": "(i) in the course of inter-State trade or commerce; or\n(ii) outside Delhi; or\n(iii) in the course of the import of the goods into, or export of the goods out of, the territory of India.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "CHAPTER III",
            "chapter": "CHAPTER III",
            "content": "Sales Tax Authorities and Appellate Tribunal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "9",
            "title": "9. Sales tax authorities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "10",
            "title": "10. Delegation of Commissioner's powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "11",
            "title": "11. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "12",
            "title": "12. Disputes regarding territorial jurisdiction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "13",
            "title": "13. Appellate Tribunal.",
            "chapter": null,
            "content": "Chapter IV\nRegistration, Amendment and Cancellation",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "14",
            "title": "14. Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "15",
            "title": "15. Voluntary registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "16",
            "title": "16. Provisional registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "17",
            "title": "17. Special registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "18",
            "title": "18. Security from certain class of dealers.",
            "chapter": null,
            "content": "(a) in the case of a dealer liable to pay tax under sub-section (2) of section 3 who has applied for the grant of a certificate of registration under section 14, be such amount as the Commissioner may, having regard to the nature and size of the business of such dealer, determine for the payment of the tax for which the dealer may be or become liable under this Act;\n(b) in a case where security is to be given for the proper custody and use of the forms referred to in sub-section (1), be the amount of tax determined by the Commissioner which is likely to be saved by a dealer by the issue of such forms;\n(c) in any other case, not exceed the tax payable, in accordance with the estimate of the Commissioner on the taxable turnover of the dealer, for the year in which such security or additional security is required to be furnished.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "19",
            "title": "19. Amendment of certificate of registration.",
            "chapter": null,
            "content": "(a) in the case of a change in the name, ownership or place of business, or opening of a new place of business, from the date of contingency which necessitates the amendment whether or not information in that behalf is furnished within the time prescribed under section 40;\n(b) in the case of any addition or modification in the description of any goods or class of goods in the certificate of registration, from the date of the contingency if information in that behalf is furnished within the time prescribed under section 40 and from the date of receipt of request for such addition or modification by the Commissioner, in any other case;\n(c) in the case of deletion of any goods or class of goods, from the date of order of deletion:\n(a) effects a change in the name of his business; or\n(b) is a firm 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 guardian of a ward and there is a change in the guardian; or\n(e) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the co-parceners as partners thereof,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "20",
            "title": "20. Cancellation of certificate of registration.",
            "chapter": null,
            "content": "(a) any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued; or\n(b) in the case of transfer of business by a dealer, the transferee already holds a certificate of registration under this Act; or\n(c) a dealer has ceased to be liable to pay tax under this Act, the Commissioner may cancel the certificate of registration of such dealer or the transferor, as the case may be, from such date as may be specified by him:\n(a) if the dealer has failed to pay any tax (including any penalty) due from him under any provisions of this Act; or\n(b) if the dealer holds or accepts or furnishes or causes to be furnished a declaration for the purposes of sub-clause (v) of clause (a) of sub-section (2) of section 4 or section 5 which he knows or has reason to believe to be false; or\n(c) if the dealer who has been required to furnish the security under the provisions of section 18 has failed to furnish such security; or\n(d) if the dealer contravenes or has contravened any of the provisions of this Act; or\n(e) if the dealer has been convicted of an offence under this Act or under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as then in force in Delhi; or\n(f) if there is any other reason which in the opinion of the Commissioner warrants such cancellation.\n(b) If any dealer whose certificate of registration has been restored under clause (a) satisfies the Commissioner that tax has been paid by such dealer on sale of goods made to him during the period his certificate of registration was inoperative which, but for the cancellation of such certificate he would not have paid, then the amount of such tax shall be adjusted or refunded in such manner as may be prescribed.\nChapter V\nReturns, Assessment, Recovery and Refund of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "21",
            "title": "21. Periodical payment of tax and filing of returns.",
            "chapter": null,
            "content": "(a) in the case of an individual, by the individual himself, and where the individual is absent from India by the individual concerned 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 his 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 thereof, not being a minor;\n(e) in the case of any other association, by any member of the association or the principal officer thereof; and\n(f) in the case of any other person, by that person or by some person competent to act on his behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "22",
            "title": "22. Collection of tax only by registered dealers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "23",
            "title": "23. Assessment.",
            "chapter": null,
            "content": "(b) On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the dealer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "24",
            "title": "24. Turnover escaping assessment.",
            "chapter": null,
            "content": "(a) within six years from the date of final order of assessment, in a case where the dealer has concealed, omitted or failed to disclose fully the particulars of such turnover; and\n(b) within four years from the date of final order of assessment, in any other case,\n(a) the expiry of four years or, as the case may be, six years as specified in sub-section (7) of section 23; or\n(b) the expiry of one year from the date of service of notice under sub-section (1), whichever is later.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "25",
            "title": "25. Payment and recovery of tax.",
            "chapter": null,
            "content": "(a) due where returns have been furnished without the receipt showing full payment thereof; and\n(b) assessed, reassessed or re-computed for any period under section 23 or section 24, less the amount if any, already paid by the dealer in respect of the said period,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "26",
            "title": "26. Continuation of certain recovery proceedings.",
            "chapter": null,
            "content": "(a) where such government dues are enhanced in such appeal, revision or other proceeding, the Commissioner shall serve upon the dealer another notice of demand only in respect of the amount by which such government dues are enhanced and any recovery proceedings in relation to such government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;\n(b) where such government dues are reduced in such appeal, revision or proceeding,-\n(i) it shall not be necessary for the Commissioner to serve upon the dealer a fresh notice of demand;\n(ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings are pending;\n(iii) any recovery proceedings initiated on the basis of the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "27",
            "title": "27. Interest.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "28",
            "title": "28. Special model of recovery.",
            "chapter": null,
            "content": "(a) any person from whom any amount of money is due, or may become due, to a dealer on whom notice has been served under sub-section (1) of section 25, or\n(b) any person who holds or may, subsequently hold money for or on account of such dealer,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "29",
            "title": "29. Lump sum payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "30",
            "title": "30. Refund.",
            "chapter": null,
            "content": "Explanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "31",
            "title": "31. Set-off.",
            "chapter": null,
            "content": "(a) in case the amount of tax so paid by the dealer exceeds his liability to pay any amount under this Act, the adjustment shall be made to the extent of such liability and the balance shall be refunded to the dealer; and\n(b) in case there is no liability to pay any amount under this Act, the entire amount of tax paid shall be refunded to the dealer:\nChapter VI\nLiability in Special Cases",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "32",
            "title": "32. Liability in case of transfer of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "33",
            "title": "33. Liability in case of company in liquidation.",
            "chapter": null,
            "content": "(a) who is a liquidator of any company which is 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\"),",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "34",
            "title": "34. Liability of partners of firm to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "35",
            "title": "35. Liability of guardians, trustees, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "36",
            "title": "36. Liability of Court of Wards, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "37",
            "title": "37. 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 the 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,\nChapter VII\nLiability to Produce Accounts and Supply of Information",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "38",
            "title": "38. Accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "39",
            "title": "39. Memoranda of sales.",
            "chapter": null,
            "content": "(a) sells goods to another registered dealer, or\n(b) makes sales in the course of inter-State trade or commerce, or\n(c) sells any goods exceeding ten rupees in value in any one transaction to any other person,\n(i) specify such amount exceeding ten rupees in value as the amount for the issue of such bills or cash memoranda;\n(ii) exempt such goods or class of goods or dealers or class of dealers from the operation of this section.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "40",
            "title": "40. Information to be furnished regarding change of business.",
            "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; or\n(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business; or\n(c) changes the name or nature of his business, or effects any change in the goods or class of goods in which he carries on his business and which is or are specified in his certificate of registration; or\n(d) enters into partnership or other association in regard to his business,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "41",
            "title": "41. Production and inspection of accounts and documents and search of premises.",
            "chapter": null,
            "content": "(a) to produce before him such books of accounts, registers or documents,\n(b) to furnish such information relating to the stock of goods of, or purchases, sales or deliveries of goods by, the dealer or any other information relating to his business,\n(b) All goods kept in any place of business or warehouse of any dealer,\n(a) any person to whom a notice under this Act was issued to produce, or cause to be produced, any books of accounts or other documents has omitted or failed to produce or caused to be produced such books of accounts or other documents, as required by such notice, or\n(b) any person to whom a notice as aforesaid has been or might be issued, will not, or would not produce or cause to be produced any books of accounts or other documents which will be useful for, or relevant to, any proceedings under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as it was in force in Delhi, or under this Act,\n(c) books of accounts, registers or documents of any dealer may be destroyed, mutilated, altered, falsified or secreted or any sales by that dealer have been or may be suppressed, with a view to evade or attempt to evade payment of tax due under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as it was in force in Delhi, or under this Act, the Commissioner or any other person appointed under sub-section (2) of section 9, if so authorised by the Commissioner may, -\n(i) enter and search any building or place where he has reason to suspect that books of accounts and other documents or the sale proceeds are kept;\n(ii) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available;\n(iii) seize any such books of accounts or other documents or any inventory of goods as appear to him necessary for the purposes of this Act;\n(iv) place marks of identification on any books of accounts or other documents or make or cause to be made extracts or copies therefrom;\n(v) make a note or any inventory of any such money or goods found as a result of such search;\n(vi) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle if the owner or the person in occupation or in charge of such office, shop, godown, box, locker, safe, almirah or other receptacle leaves the place or is not available or fails or refuses to open it when called upon to do so.\n(a) require any person, including a banking company, post office or any officer thereof, to furnish information in relation to such points or matters or to furnish statements of accounts and affairs verified in the manner specified by him, giving information in relation to such points or matters as in his opinion will be useful for, or relevant to, any proceeding under this Act;\n(b) require any person-\n(i) who transports or holds in custody, for delivery to or on behalf of any dealer any goods to give any information likely to be in his possession in respect of such goods or to permit inspection thereof, as the case may be;\n(ii) who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer to produce such books of accounts, registers or documents for inspection.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "42",
            "title": "42. 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,\n(a) impound any books of accounts or other documents without recording his reasons for so doing; or\n(b) retain in his custody any such books or documents for a period exceeding thirty days, without obtaining the approval of the Commissioner therefor.\nChapter VIII\nAppeals, Reference and Revision",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "43",
            "title": "43. Appeals.",
            "chapter": null,
            "content": "(a) without payment of the tax and penalty, if any, or as the case may be, of the penalty, on the appellant furnishing in the prescribed manner security for such amount as it may direct, or\n(b) on proof of payment of such smaller sum, with or without security for such amount of tax or penalty which remains unpaid, as it may direct:\n(a) confirm, reduce, enhance or annul the assessment (including any penalty imposed), or\n(b) set aside the assessment (including any penalty imposed) and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed, or\n(c) pass such order as it may think fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "44",
            "title": "44. Non-appealable orders.",
            "chapter": null,
            "content": "(a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or\n(b) an order pertaining to the seizure or retention of books of accounts, register and other documents; or\n(c) an order sanctioning prosecution under this Act; or\n(d) an interim order passed in the course of any proceedings under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "45",
            "title": "45. Statement of case to the High Court.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "46",
            "title": "46. Revision of orders prejudicial to revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "47",
            "title": "47. Revision of other orders.",
            "chapter": null,
            "content": "(a) where an appeal against the order is pending before the appellate authority under section 43; or\n(b) where, if such appeal lies, the time within which it may be filed has not expired, or\n(c) where in the case of the second appeal, the dealer has not waived his right of appeal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "48",
            "title": "48. Rectification of mistakes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "49",
            "title": "49. Determination of disputed questions.",
            "chapter": null,
            "content": "(a) any person, society, club or association or any firm or any branch or department of any firm is a dealer; or\n(b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term as given in clause (h) of section 2; or\n(c) any transaction is a sale, and if so, the sale price therefor; or\n(d) any particular dealer is required to be registered; or\n(e) any tax is payable in respect of any particular sale, or if the tax is payable, the rate thereof,\nChapter IX\nOffences and Penalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "50",
            "title": "50. Offences.",
            "chapter": null,
            "content": "(a) holds, gives, produces or accepts a declaration under the second proviso to clause (a) of sub-section (2) of section 4, or under the first proviso to section 5, which he knows or has reason to believe to be false; or\n(b) carries on business as a dealer without obtaining a certificate of registration as required under sub-section (1) of section 14 or sub-section (1) of section 17; or\n(c) not being a registered dealer, represents when purchasing goods that he is a registered dealer or;\n(d) being a registered dealer, represents when purchasing any goods or class of goods not covered by his certificate of registration, that such goods or class of goods are covered by such certificate; or\n(e) fails to comply with the provisions of sub-section (5) of section 20; or\n(f) fails to submit any return as required by sub-section (2) of section 21 by the prescribed date or submits a false return; or\n(g) not being a registered dealer, collects any amount by way of tax under this Act or make any collection of such tax otherwise than in accordance with this Act or the rules made thereunder; or\n(h) fails to keep a true account of the value of goods bought or sold by him as required by section 38, or fails when required so to do under that section, to keep any account or record of purchases or sales specified in any notice or notification referred to in that section; or\n(i) fails or neglects to issue cash memorandum or bills as required under section 39; or\n(j) knowingly maintains or produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or\n(k) neglects to furnish any information required by section 40; or\n(l) refuses to comply with any requirements made of him under section 41; or\n(m) closes his place of business with a view to preventing inspection under section 41; or\n(n) obstructs or prevents any officer making inspection, search or seizure under section 41, or performing any functions under section 64, as the case may be; or\n(o) being the owner or person in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 64; or\n(p) aids or abets any person in the commission of any offence specified in clauses (a) to (o),",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "51",
            "title": "51. 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": 51
        },
        {
            "number": "52",
            "title": "52. Cognizance of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "53",
            "title": "53. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "54",
            "title": "54. Composition of offences.",
            "chapter": null,
            "content": "(a) no proceedings shall be commenced against such person as aforesaid; and\n(b) if any proceedings have already been commenced against such person as aforesaid, such proceedings shall not be further proceeded with.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "55",
            "title": "55. Imposition of Penalty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "56",
            "title": "56. Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "57",
            "title": "57. Penalty for contravening provisions regarding collection of tax by dealers.",
            "chapter": null,
            "content": "Chapter X\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "58",
            "title": "58. Service of notice when family is disrupted or firm is dissolved.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "59",
            "title": "59. Service of notice in the case of discontinued business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "60",
            "title": "60. 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 sales 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(i) who has been removed or dismissed from Government service; or\n(ii) who being a legal 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(iii) who being a sales tax practitioner is found guilty of such misconduct by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "61",
            "title": "61. Change of an incumbent of an office.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "62",
            "title": "62. Extension of period of limitation in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "63",
            "title": "63. 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 (45 of 1860) or any other enactment for the time being in force; or\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; or\n(c) of any such particulars where such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; or\n(d) of any such particulars to a civil court in any suit or proceeding to which the Government or any sales 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 authorizing any sales tax authority to exercise any powers thereunder; or\n(e) of any such particulars by any public servant where the disclosure is occasioned by the lawful exercise by him of his powers under the Indian Stamp Act, 1899 (2 of 1899), to impound an insufficiently stamped document; or\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; or\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; or\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; or\n(i) of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Administrator may by general or special order direct.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "64",
            "title": "64. Setting up of check-posts and barriers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "65",
            "title": "65. Publication of names, etc., of dealers whose certificates of registration are cancelled.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "66",
            "title": "66. Exemptions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "67",
            "title": "67. Bar of suits in civil courts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "68",
            "title": "68. Transfers during pendency of proceedings void.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "69",
            "title": "69. Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.",
            "chapter": "Chapter XXXVI",
            "content": "(i) any offence punishable under this Act; or\n(ii) any other offence which under the provisions of that Code, may be tried along with such offence,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "70",
            "title": "70. Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "71",
            "title": "71. Power to make rules.",
            "chapter": null,
            "content": "(a) the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 3 for which liability to pay tax of a dealer shall continue;\n(b) the particulars to be contained in a declaration under sub-clause (v) of clause (a) of sub-section (2) of section 4, or under section 5, as the case may be, the form of such declaration, the authority from whom such forms shall be obtainable and the manner in which and the time within which such declaration is to be furnished.\n(c) the period of turnover, the manner in which the turnover in relation to sale of any goods under this Act shall be determined and the sales turnover which may be deducted under sub-clause (vi) of clause (a) of sub-section (2) of section 4;\n(d) the restrictions and conditions subject to which the Commissioner may delegate his powers under section 10;\n(e) the authority to whom applications for registration under sections 14, 15, 16 and 17 may be made and the form of such applications and the fees payable in respect thereof;\n(f) the procedure for and other matters incidental to registration of dealers, the granting of certificates of registration, the period within which such certificates shall be granted and the forms of such certificates; (g) the intervals at which, and the manner in which, the tax under this Act shall be payable under section 21; (h) the returns to be furnished under sub-section (2) of section 21 and dates by which, and the authority to whom, such returns shall be furnished;\n(i) the procedure to be followed for assessment under section 23;\n(j) the circumstances in which, and the conditions subject to which, a dealer may be permitted to pay a lump sum by way of composition under section 29 and the manner of determining such sum;\n(k) the form in which claims for refund or set-off may be preferred, the manner in which such claims for refund shall be verified and the refunds or set-off under this Act shall be allowed;\n(l) the authority to whom information shall be furnished under section 40; (m) the conditions under which the production of accounts or documents or the furnishing of information may be required under sub-section (1) of section 41;\n(n) the form and manner in which, and the authority to whom, appeals against assessment may be filed under section 43, the manner in which such appeals shall be verified and the fees payable in respect thereof and the procedure, to be followed by such authority;\n(o) the form and manner in which applications for revision under section 47 or for review under sub-section (5) of section 48 may be filed and the fee payable in respect thereof;\n(p) the conditions subject to which the Commissioner may authorise the persons appointed under sub-section (2) of section 9 to assist him to investigate offences under sub-section (1) of section 53;\n(q) the conditions under which offences may be compounded under section 54;\n(r) the manner in which, and the time within which, applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Act;\n(s) any other matter which is required to be, or may be, prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "72",
            "title": "72. Rules to be laid before Parliament.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "73",
            "title": "73. Repeal and savings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "74",
            "title": "74. Removal of difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "75",
            "title": "75. Transitional provisions.",
            "chapter": null,
            "content": "(i) purchased by him before such commencement,\n(ii) manufactured by him before or after such commencement out of raw materials purchased before such commencement.\nThe First Schedule\n[ See section 4 (1) (a)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "1",
            "title": "1. Motor vehicles, including chassis of motor vehicles, motor tyres and tubes, accessories, component parts and spare parts of motor vehicles and motor bodies.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "2",
            "title": "2. Motor cycle and motor and cycle combinations, motor scooters, motorettes and tyres and tubes, and accessories, component parts and spare parts of motor cycles, motor scooters and motorettes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "3",
            "title": "3. Refrigerators, air-conditioning and other cooling appliances and apparatus including room coolers and water coolers and component parts, spare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "4",
            "title": "4. Wireless reception instruments and apparatus, radios and radio-gramophones, television sets, accumulators, amplifiers and loudspeakers and spare parts, component parts and accessories thereof, and electrical valves.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "5",
            "title": "5. Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, and spare parts, component parts and accessories required for use therewith, and lenses, films and cinema carbons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "6",
            "title": "6. Photographic and other cameras and enlargers, lenses, films and plates, paper and other component parts, spare parts and accessories required for use therewith including photographic chemicals and photographs but excluding X-ray apparatus and films, plates, photographic chemicals and other equipment required for use with the X-ray apparatus and component parts, spare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "7",
            "title": "7. All clocks, time pieces, watches, electrical time switches and mechanical timers and component parts, spare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "8",
            "title": "8. All arms including rifles, revolvers, pistols and ammunition for the same, and component parts, spare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "9",
            "title": "9. Cigarette cases and lighters.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "10",
            "title": "10. Dictaphone, tape-recorders and other similar apparatus for recording sound and component parts, spare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "11",
            "title": "11. Sound transmitting equipment including telephones and loudspeakers and component parts, spare parts and accessories thereof but excluding sound amplifying apparatus carried on the person and adapted for use as a hearing aid.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "12",
            "title": "12. Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines, teleprinters and duplicating machines and component parts, spare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "13",
            "title": "13. Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "14",
            "title": "14. Gramophones, record players, record changers and component parts, spare parts and accessories thereof and records and needles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "15",
            "title": "15. All electronic and electrical goods other than torches, torch cells and filament lighting bulbs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "16",
            "title": "16. Table cutlery including knives and forks, but not including spoons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "17",
            "title": "17. All types of sanitary goods and fittings.",
            "chapter": null,
            "content": "18. (i) All goods made of glass but not including plain glass panes, optical lenses, hurricane lantern chimneys, phials, clinical syringes, thermometers, bangles and scientific apparatus and instruments made of glass.\n(ii) Glazed earthenware.\n(iii) Chinaware, including crockery.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "19",
            "title": "19. Vacuum flasks of all kinds (including thermoses, thermic jugs, ice buckets or boxes, urns and other domestic receptacles to keep food or beverages hot or cold) and refills thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "20",
            "title": "20. Liquor (foreign liquor and Indian-made foreign liquor).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "21",
            "title": "21. Picnic set sold as a single unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        },
        {
            "number": "22",
            "title": "22. Iron and steel safes and almirahs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 96
        },
        {
            "number": "23",
            "title": "23. Motor spirit, high speed diesel oil, aviation gasoline, aviation turbine fuel and all other varieties of fuel for motor vehicles and aircrafts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 97
        },
        {
            "number": "24",
            "title": "24. Cosmetics, perfumery and toilet goods including shampoos but not including soap, tooth brush, tooth paste, tooth powder and kumkum.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 98
        },
        {
            "number": "25",
            "title": "25. Leather goods excepting footwear, belts and sports articles made of leather.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 99
        },
        {
            "number": "26",
            "title": "26. Furniture including iron and steel furniture.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "27",
            "title": "27. Sheets, cushions, pillows, mattresses and other articles made from foam rubber or plastic foam or other synthetic foam.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 101
        },
        {
            "number": "28",
            "title": "28. Furs and articles of personal or domestic use made therefrom.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 102
        },
        {
            "number": "29",
            "title": "29. Articles and wares made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 103
        },
        {
            "number": "30",
            "title": "30. Perambulartors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 104
        },
        {
            "number": "31",
            "title": "31. Plastic, celluloid bakelite and goods and goods made of similar other substances but not including such goods of value not exceeding thirty rupees per piece.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 105
        },
        {
            "number": "32",
            "title": "32. Fireworks including coloured matches.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 106
        },
        {
            "number": "33",
            "title": "33. Lifts whether operated by electricity or hydraulic power.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 107
        },
        {
            "number": "34",
            "title": "34. All types of glazed and vitrum tiles, mosaic tiles, laminated sheets like Sun mica, Formica, etc.",
            "chapter": null,
            "content": "The Second Schedule\n[ See section 4 (1) (b)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 108
        },
        {
            "number": "1",
            "title": "1. Coal including coke in all its forms.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 109
        },
        {
            "number": "14",
            "title": "2. Cotton as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "14",
            "title": "3. Iron and steel as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 111
        },
        {
            "number": "14",
            "title": "4. Jute as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 112
        },
        {
            "number": "14",
            "title": "5. Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 113
        },
        {
            "number": "6",
            "title": "6. Hides and skins, whether in a raw or dressed state.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 114
        },
        {
            "number": "14",
            "title": "7. Cotton yarn as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956), and cotton thread.",
            "chapter": null,
            "content": "The Third Schedule\n( See section 7)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 115
        },
        {
            "number": "1",
            "title": "1. All cereals and pulses including all forms of rice and their brans and cooked dal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 116
        },
        {
            "number": "2",
            "title": "2. Flour including atta, maida, besan and suji.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 117
        },
        {
            "number": "3",
            "title": "3. Chapaties, paranthas, stuffed paranthas, puries, stuffed puries, kulchas, nans and bhaturas and bread (double roti).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 118
        },
        {
            "number": "4",
            "title": "4. Meat and fish other than canned, preserved, processed, dried, dehydrated or cooked.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 119
        },
        {
            "number": "5",
            "title": "5. Fresh eggs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "6",
            "title": "6. Vegetables, green or dried (except when sold in sealed containers) and vegetables seeds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 121
        },
        {
            "number": "7",
            "title": "7. Fruits other than dry fruits or canned, preserved, dried or dehydrated fruits.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 122
        },
        {
            "number": "8",
            "title": "8. Sugar as defined in the Central Excises and Salt Act, 1944 (1 of 1944).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 123
        },
        {
            "number": "9",
            "title": "9. Salt.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 124
        },
        {
            "number": "10",
            "title": "10. Fresh milk (whole or separated) including boiled and sugared milk.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 125
        },
        {
            "number": "11",
            "title": "11. Edible oils produced in indigenous kohlu or ghani (without employing electricity or any other power at any stage) when sold by the person owning such indigenous kohlu or ghani and dealing exclusively in the production of edible oils by such indigenous kohlu and ghani.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 126
        },
        {
            "number": "12",
            "title": "12. Dahi and lassi.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 127
        },
        {
            "number": "13",
            "title": "13. All varieties of cotton fabrics, rayon or artificial silk fabrics and woollen fabrics.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 128
        },
        {
            "number": "14",
            "title": "14. Books and periodicals, maps, educational charts, instruments boxes used by students and educational globes and instruments, such as instruments used in mechanical drawing and biology, used by students.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 129
        },
        {
            "number": "15",
            "title": "15. Fuel wood and charcoal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "16",
            "title": "16. School exercise and drawing books.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 131
        },
        {
            "number": "17",
            "title": "17. Agricultural implements including chaff cutters and persian wheels or parts thereof and electric motors including monoblock pump sets of 3 to 7 horse power.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 132
        },
        {
            "number": "18",
            "title": "18. Cattle feeds, including fodder and poultry feeds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 133
        },
        {
            "number": "19",
            "title": "19. Electric energy.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 134
        },
        {
            "number": "20",
            "title": "20. Fertilizers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 135
        },
        {
            "number": "21",
            "title": "21. Water but not aerated water or mineral water or water sold in bottles or sealed containers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 136
        },
        {
            "number": "22",
            "title": "22. Tobacco as defined under the Central Excises and Salt Act, 1944 (1 of 1944).",
            "chapter": null,
            "content": "23. (i) Country made shoes (Juties).\nWhen\n\t\t\t\tmanufactured-\n(ii) Cane\n\t\t\t\tand bamboo handicrafts.\n(a) without the use of power, and\n(iii)\n\t\t\t\tEarthen wares made by Kumhars.\n(b) at a place other than a factory as defined in the\n\t\t\t\tFactories Act, 1948 (63 of 1948) and sold either by the maker\n\t\t\t\thimself or by any member of his family or by a cooperative\n\t\t\t\tsociety consisting wholly of the makers of such articles.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 137
        },
        {
            "number": "24",
            "title": "24. Charkha, takli and charkha accessories.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 138
        },
        {
            "number": "25",
            "title": "25. Slate, slate pencils, takhties, black ink used for takhties, writing chalks, crayons (excluding colour pencils), foot-rules of the types used in schools and kalams (pens used for takhties).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 139
        },
        {
            "number": "26",
            "title": "26. Betel leaves including prepared pans.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "27",
            "title": "27. Pesticides for plant protection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 141
        },
        {
            "number": "28",
            "title": "28. Plant protection machines.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 142
        },
        {
            "number": "29",
            "title": "29. Ready-made garments of khadi made out of cloth certified as such under the Khaddar (Protection of Name) Act, 1950 (78 of 1950).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 143
        },
        {
            "number": "30",
            "title": "30. Condoms.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 144
        },
        {
            "number": "31",
            "title": "31. Blood for transfusion that is to say fresh human blood or plasma, liquid or dried.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 145
        },
        {
            "number": "32",
            "title": "32. Handspun yarn.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 146
        },
        {
            "number": "33",
            "title": "33. Achar and muraba except when sold in sealed containers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 147
        },
        {
            "number": "34",
            "title": "34. Scientific goods including scientific glass goods, geometrical and drawing goods used in Schools and Colleges for teaching and for use by students.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 148
        },
        {
            "number": "35",
            "title": "35. Livestock including poultry.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 149
        },
        {
            "number": "36",
            "title": "36. Cotton paddings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 12th December, 2019 [dl191]",
        "Act Number": "(Act No. 43 of 1975)",
        "Enactment Date": "",
        "Act Year": "1975",
        "Short Title": "Delhi Sales Tax Act, 1975",
        "Type": "UNION_TERRITORY",
        "Location": "Delhi"
    },
    "updated_at": "2026-09-29 21:55:22"
}