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Gujarat Sales Tax Act, 1969
Gujarat Sales Tax Act, 1969
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Incidence of tax.
Section 34. Liability of dealer registered under Act No. LXXIV of 1956 to pay tax.
Section 45. Sales and purchases of certain goods free from all tax.
Section 56. Taxes payable by a dealer.
Section 67. Levy of sales tax on goods in Schedule II, Pert A.
Section 78. Levy of general sales tax on goods in Schedule II Part B.
Section 89. Restriction on levy of tax of declared goods.
Section 910. Levy of sales tax and general gales tax on goods specified in Schedule III.
Section 1011. Exclusion or inclusion of Certain purchases for the purposes of deduction under section 7, 8 or 10.
Section 712. Tax payable at a reduced rate on certain sales.
Section 1213. No deduction from turnover except on a certificate.
Section 1314. Commission agent to end copy of certificate to principal.
Section 1415. Purchase tax payable on Certain purchases of goods.
Section 1516. Liability to purchase tax for contravention of terms of certificates etc.
Section 1617. Joint and several liability of Commission agent and principal in respect of goods purchased on behalf of principal.
Section 1718. Levy of sales tax of purchase tax on sugarcane.
Section 1819. Liability to pay tax on sale or purchase in contravention of notion 18.
Section 1920. Liability to purchase tax on certain stocks of goods.
Section 2021. Rate of tax on packing materials.
Section 2122. Commission agent liable to tax for sales on behalf of principal.
Section 2223. Power to reduce rate of tax and to amend Schedules.
Section 2324. No deductions under sections 7, 8 and 10 in certain cases.
Section 2425. Liability of firm.
Section 2526. Special provision renting liability to pay tax in certain cases.
Section 2627. Sales Tax Authorities.
Section 2728. Tribunal.
Section 2829. Registration.
Section 2930. Voluntary Registration of dealers.
Section 3031. Licence.
Section 3132. Recognitions.
Section 3233. Permits.
Section 3334. Commissioner may refuse Licence etc.
Section 3435. Cancellation or suspension of Licence etc.
Section 3536. Substitution of Licence under Bombay Sales Tax Act, 1959 by a fresh Licence.
Section 3637. Non-transfer ability of Registration, licence, etc.
Section 3738. Information to be furnished regarding change in business, etc.
Section 3839. Certificate of registration Licence etc., to continue in certain circumstance.
Section 3940. Declarations and Returns.
Section 4041. Assessments of taxes.
Section 4142. Time limit for Completion of assessment.
Section 4243. Applicability of the Act of earlier by to other person liable to pay tax.
Section 4344. Reassessment of turnover escaping assessment.
Section 4445. Imposition of penalty in Certain cases and bar to prosecution.
Section 4546. Imposition of penalty for contra vailing Certain provisions.
Section 4647. Payment of tax, etc.
Section 4748. Special mode of recovery.
Section 4849. Exemptions.
Section 4950. Liability to pay tax in event of breach of condition of exemption.
Section 5051. Drawback, set off, refund etc.
Section 5152. Refund of excess payment.
Section 5253. Refund of tax on declared goods in the course of inter State trade or commerce.
Section 5354. Interest on delayed refunds.
Section 5455. Remission of taxes.
Section 5556. Prohibition against collection of tax in certain cases.
Section 5657. Memorandum of sales or purchases.
Section 5758. Accounts.
Section 5859. Production and inspection of accounts and documents and Search of premises.
Section 5960. Dealer to declare the name of manager of his business.
Section 6061. Powers to Collect statistics.
Section 6162. Determination of disputed questions.
Section 6263. Power of Tribunal and Commissioner.
Section 6364. Bar to certain proceedings.
Section 6465. Appeals.
Section 6566. Non-appealable orders.
Section 6667. Revision.
Section 6768. Court-fee on appeal and application for revision.
Section 6869. Statement of case to the High Court.
Section 6970. Application of section 4 and 12 of Limitation Act, 1963.
Section 471. Extension of period of limitation in certain cases.
Section 7172. Rectification of Mistakes.
Section 7273. Transfer to defraud revenue void.
Section 7374. Levy of fee on applications for copies of orders, documents and of fee for making copies.
Section 7475. Offences and Penalties.
Section 7576. Disclosure of information by a public servant.
Section 7677. Disclosure of information required under section of and failure to furnish information or return under that action.
Section 7778. Offences by companies.
Section 7879. Cognizance at of offences.
Section 7980. Investigation of offences.
Section 8081. Compounding of offences.
Section 8182. Powers to transfer proceedings.
Section 8283. Appearance before any authority in proceedings.
Section 8384. Persons appointed under section 27 and members of Tribunal to be public servants.
Section 2785. Indemnity.
Section 8586. Power to make rules.
Section 8687. Certain sales and purchases not to be liable to tax.
Section 8788. Repeal and savings.
Section 881. When sold by a producer or a dealer certified for this purpose by the Commissioner in the manner prescribed.
Section 12. When sold by another dealer who has purchased the goods from a producer or dealer certified under condition 1.
Section 2
gujarat-sales-tax-act-1969.json
•
90 Sections
•
Gujarat
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"id": 16619,
"slug": "gujarat-sales-tax-act-1969",
"title": "Gujarat Sales Tax Act, 1969",
"short_title": "Gujarat Sales Tax Act, 1969",
"act_number": "(Gujarat Act No. 1 of 1970)",
"act_year": 1969,
"act_type": "STATE",
"location": "Gujarat",
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"description": "Gujarat Sales Tax Act, 1969",
"preamble": "",
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"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
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{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(1) \"agriculture\" with all its grammatical variations and cognate expressions includes horticulture, the raising of crops, grass garden produce, and also grazing; but does not include dairy fanning, poultry farming, stock breeding or the mere cutting of Svood or grass or gathering of fruit;\n(2) \"agriculturist\" means a person who cultivates land personally;\n(3) \"appointed day\" means the date on which the remaining provisions of this Act shall come into force under sub-section (3) of section 1;\n(4) \"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 profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and\n(ii) any transaction of buying, selling or supplying plant, machinery, raw material, processing materials, packing materials, empties, consumable stores, waste products, or such other goods, or waste or scrap of any of them which is ancillary or incidental to or resulting from such trade, commerce, manufacture, adventure or concern;\n(5) \"Commission agent\" means a dealer who bona fide buys or sells, for an agreed commission, any goods on behalf of principals mentioned in his accounts id respect of each transaction;\n(6) \"Commissioner\" means the person appointed to be the Commissioner of Sales Tax for the purposes of this Act;\n(7) \"to cultivate\" with all its grammatical variations and cognate expressions, means to carry on any agricultural operation;\n(8) \"to cultivate personally\" means to cultivate on one's own account-\n(i) by one's own labour, or\n(ii) by the labour of one's own family, or\n(iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family:\n(11) \"earlier law\" means any of the following laws, that is to say-\n(i) the Bombay Sales Tax Act, 1946 (Bom. V of 1946),\n(ii) the Bombay Sales Tax (No. 2) Ordinance, 1952 (Bom. Ord. No. III of 1952),\n(iii) the Bombay Sales Tax Act, 1953 (Bom. III of 1963),\n(iv) the Bombay Sales of Intoxicants Taxation Act, 1953 (Bom. XLVII of 1953),\n(v) the Saurashtra Sales Tax Ordinance, 1950 (San. Ord. No. XVIII of 1950),\n(vi) the Central Provinces and Berar Sales Tax Act, 1947 (C.P. and Berar Act No. XXI of 1947), as extended to the Kutch area of the State of Gujarat, or\n(vii) the Bombay Sales Tax Act, 1959 (Bom. LI of 1959),\n(12) \"goods\" means all kinds of movable property (not being news-papers or actionable claims, or stocks, shares or securities) and all materials, articles and commodities, including standing timber and things attached to or forming part of the land, which are agreed to be severed before sale or under the contract of sale;\n(13) \"importer\" means a dealer who brings any goods into the State, or to whom any goods are dispatched from any place outside the State;\n(14) \"Licence\" means a licence granted under section 31 or, as the case may be, section 36 and includes a Licence deemed to have been granted under this Act;\n(15) \"Licensed dealer\" means a Registered dealer holding a Licence;\n(16) \"manufacture\" with all its grammatical variations and cognate expressions, means producing, making, extracting, collecting, altering, ornamenting, finishing or otherwise processing, treating, or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed.\n(17) \"Permit\" means a permit granted to a Commission agent under section 33 and includes a Permit deemed to have been granted under this Act;\n(18) \"person\" includes any company or association or body of individuals, whether incorporated or not, a society, club or other institution and also a Hindu undivided family, a firm, a local authority. Central Government or a State Government;\n(19) \"place of business\" includes a ware-house, godown or other place where a dealer stores his goods and any place where he keeps his books of accounts;\n(20) \"prescribed\" means prescribed by rules;\n(21) \"prohibited goods\" means the goods described in entries 1 p. 25 (both inclusive) in Part A of Schedule II, or in entries 1 to 12 (both inclusive) in Part B of Schedule II or in entries 1 and 2 in Schedule III and such other goods as the State Government may, from time to time, by notification in the Official Gazette, specify, as such;\n(22) \"purchase price\" means the amount of valuable consideration paid or payable by a person for any purchase made including any sum charged for any thing done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation when such cost is separately charged;\n(23) \"Recognized dealer\" means a Registered dealer who holds a Recognition;\n(24) \"Recognition\" means a Recognition granted under section 32 and includes a Recognition deemed to have been granted under this Act;\n(25) \"Registered dealer\" means a dealer registered under section 29 or 30 and includes a dealer who holds a registration certificate deemed to have been granted under this Act;'\n(26) \"resale\" for the purposes of sections 7, 8, 10, 13 and 15 means a sale of purchased goods;-\n(i) in the same form in which they were purchased, or\n(ii) without doing anything to them which amounts to, or results in, a manufacture, or\n(iii) being goods specified in entries 1 to 3 in Part A of Schedule II and in entries 1 to 6 in Part B of Schedule II without doing anything to them which takes them out of the description thereof in those entries,\n(27) \"rules\" means rules made under this Act;\n(28) \"sale\" means a sale of goods made within the State, for cash or deferred payment or other valuable consideration, and includes any supply by a society or club or an association to its members on payment of a price or of fees or subscription', but does not include a mortgage, hypothecation, charge or pledge, and the words \"sell\", \"buy\" and \"purchase\" with all their grammatical variations and cognate expressions, shall be construed accordingly;\n(29) \"sale price\" means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation when such cost is separately charged.\n(30) \"Schedule\" means a Schedule appended to this Act;\n(31) \"the State\" means the State of Gujarat;\n(32) \"tax\" means a sales tax, general sales tax, or purchase tax, payable under this Act;\n(33) \"taxable goods\" means goods other than those on the sale or purchase of which no tax is payable under section 5 or section 49 or a notification issued thereunder,\n(34) \"Tribunal\" means the Tribunal constituted under section 28;\n(35) \"turnover of purchases\" means the aggregate of the amounts of purchase price paid and payable by a dealer in respect of any purchase of goods made by him during a given period, after deducting the amount of purchase price, if any, refunded to the dealer by the seller in respect of any goods purchased from the seller and returned to him within the prescribed period;\n(36) \"turnover of sales\" means the aggregate of the amounts of sale price received and receivable by a dealer in respect of any sale of goods made during a given period 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; and\n(37) \"year\" means-\n(i) in relation to any dealer who maintains regular books of accounts the year by reference to which the accounts are maintained by him; and\n(ii) in relation to any other dealer, a financial year:\nChapter-II\nIncidence and Levy of Tax",
"footnote": "",
"is_definition": true,
"sort_order": 1
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{
"number": "3",
"title": "3. Incidence of tax.",
"chapter": null,
"content": "(i) the year immediately preceding the year within which the appointed day falls,\nor\n(ii) the year commencing on the first day of the year within which the appointed day falls, has exceeded or exceeds the relevant limit specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act on his turnover of sales, and on his turnover of purchases, made on or after the appointed day:\n(i) Limit of turnover Rs. 20,000.\n(a) in the case of a dealer, who is an importer, and the value of taxable goods sold or purchased by him during the year exceeds Rs. 3,000 and the value of any taxable goods brought by him into the State or dispatched to hurt from outside the State during the year exceeds Rs. 3,000; or\n(b) in the case of a dealer (other than the one to whom item (a) of clause (ii) applies), who is a manufacturer or who gathers any goods other than agricultural produce as a dealer and the value of taxable goods sold or purchased by him during the year exceeds Rs. 3,000 and the value of any taxable goods manufactured by him or of any taxable goods other than agricultural produce gathered by him during the year exceeds Rs. 3,000.\n(ii) Limit of turnover Rs. 30,000.\n(a) in the case of a dealer of special category, as specified in sub-section (5), who is a manufacturer or who gathers any goods other than agricultural produce as a dealer and the value of taxable goods sold or purchased by him during the year exceeds Rs. 3,000 and the value of any taxable goods manufactured by him or of such goods other than agricultural produce gathered by him during the year exceeds Rs. 3,000; or\n(b) in case of a dealer to whom neither clause (i) nor item (a) of this clause applies and the value of taxable goods sold or purchased by him during the year exceeds Rs. 3,000.\n(i) dealers who carry on business of conducting a printing press;\n(ii) dealers who manufacture footwear made by hand without using power at any stage;\n(iii) dealers who are engaged in the process of parching, roasting or salting (with or without adding turmeric) groundnut seeds or groundnut, cereals or pulses;\n(iv) dealers who carry on business of photography;\n(v) dealers who conduct an eating house, restaurant, hotel, refreshment room or boarding establishment or a shop or an establishment conducted primarily for the sale of farsan, sweetmeats bread, cakes, biscuits and pastries;\n(vi) such class of village artisans and craftsmen engaged in manufacture of products of village industries or handicrafts as the State Government may notify in the Official Gazette;\n(vii) any other class of small manufacturers or craftsmen or class of establishments which the State Government may notify in the Official Gazette,\n(a) except as otherwise expressly provided, the turnover of all sales or, as the case may be, the turnover of all purchases, shall be taken whether such sales or purchases are taxable or not;\n(b) the turnover shall include all sales and purchases made by a dealer on his own account, and also on behalf of principals mentioned in his accounts; and\n(c) the value of packing material which is used in packing any goods specified in Schedule I and on which no tax is leviable under sub-section (1) of section 21 shall not be taken into account in computing the value of taxable goods under sub-section (4).",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Liability of dealer registered under Act No. LXXIV of 1956 to pay tax.",
"chapter": null,
"content": "(a) on sales of goods in respect of the purchase of which he has furnished a declaration under sub-section (4) of section 8 of the Central Sales Tax Act, 1956, and\n(b) on sales of goods in the manufacture of which the goods so purchased have been used;",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Sales and purchases of certain goods free from all tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Taxes payable by a dealer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Levy of sales tax on goods in Schedule II, Pert A.",
"chapter": null,
"content": "(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16,\n(ii) resales of goods purchased by him from a Registered dealer,\n(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Recognised dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Recognised dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in sub-clause (B) and item (ii) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein, and\n(iv) sales of goods or resales of goods to which clauses (i) and (ii) do not apply, to a Licensed dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Licensed dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in item (i) of sub-clause (A) and item (i)(a) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Levy of general sales tax on goods in Schedule II Part B.",
"chapter": null,
"content": "(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16.\n(ii) resales of goods, purchased from a Registered dealer by a dealer who is not a Licensed dealer at the time of such purchase, and\n(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Licensed dealer. Recognised dealer or to a Commission agent holding a permit, who purchases on behalf of a principal who is a Licensed dealer or a Recognised dealer, upon such dealer or Commission agent as the case may be furnishing, in the circumstances and subject to the conditions specified in section 13, a certificate as provided therein.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Restriction on levy of tax of declared goods.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Levy of sales tax and general gales tax on goods specified in Schedule III.",
"chapter": null,
"content": "(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16.\n(ii) resales of goods purchased by him from a Registered dealer.\n(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Recognised dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Recognised dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in sub-clause (B) and item (ii) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein, and\n(iv) Sales of goods or resales of goods to which clauses (i) and (ii) do not apply, to, a Licensed dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Licensed dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in item (i) of sub-clause (A) and item (i)(a) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein.\n(i) resales of goods purchased from a Registered dealer, by a dealer who is not a Licensed dealer at the time of such purchase; and\n(ii) sales of goods, or resales of goods to which clause (i) does not apply to a Licensed dealer, or Recognised dealer or to a Commission agent holding a Permit who purchases on behalf of a principal who is a Licensed dealer or a Recognised dealer upon such dealer or Commission agent, as the case may be furnishing in the circumstances and subject to the conditions specified in section 13, a certificate as provided therein.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "7",
"title": "11. Exclusion or inclusion of Certain purchases for the purposes of deduction under section 7, 8 or 10.",
"chapter": null,
"content": "(1) shall be construed so as not to include the following classes of purchases:-\n(a) a purchase of goods if the goods at the time of their purchase were the goods specified in Schedule I;\n(b) a purchase of goods from any person whose sale of such goods has been wholly exempted from payment of tax under section 49 or any notification issued thereunder;\n(c) a purchase of goods which is not liable to tax by virtue of the provisions of section 87, and\n(2) shall be construed so as to include the following classes of purchases:-\n(a) a purchase of goods after the appointed day from a Registered dealer, but not being purchases specified in sub-section (1);\n(b) a purchase of goods before the appointed day from a dealer registered under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), but not being the following classes of purchases;-\n(i) a purchase of any goods if the goods at the time of their purchase were the goods specified in Schedule A of the said Act;\n(ii) a purchase of any goods from any person whose sale of such goods had been wholly exempted from payment of tax under section 41 of the said Act;\n(iii) a purchase of any goods which was not liable to tax by virtue of the provisions of section 75 of the said Act;\n(iv) a purchase of any goods described in Part II of Schedule B, or Schedule D or Schedule E of the said Act by a dealer holding a Licence under section 23 of the said Act, on the date of such purchase.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Tax payable at a reduced rate on certain sales.",
"chapter": null,
"content": "(1) to a Licensed dealer, who certifies in the prescribed form-\n(a) that the goods will be dispatched in the same form in which they were purchased and without doing anything to them which might amount to or result in a manufacture, thereof, within six months from the date of purchase, to his own place of business outside the State for sale or for use in the manufacture of goods for sale outside the State, and\n(b) that in respect of the said place of business he or his manager or agent at that place is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956);\n(2) to a Commission agent holding a Permit who certifies in the prescribed form-\n(a) that he is registered under the Central Sales Tax Act, 1956 (LXXIV of 1956) and\n(b) that the goods are purchased by him as Commission agent for his principal who is\n(i) the Central Government and that the goods will be dispatched on behalf of such Government outside the State, or\n(ii) a dealer whose place of business is outside the State and the is registered under the Central Sales Tax, Act, 1956 and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by the principal, or\n(iii) a Registered dealer having a place of business also outside the State and that such principal or his manager or agent is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956) and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by such principal, and\n(c) that the goods will be dispatched outside the State within six months from the date of their purchase by the Commission agent,",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. No deduction from turnover except on a certificate.",
"chapter": null,
"content": "(A) the Licensed dealer-\n(i) certifies in the prescribed form that the goods are purchased for resale in the course of inter-State trade or commerce, or in the course of export out of the territory of India, and that such goods will be so resold within twelve months from the date of such purchase by himself or by-another Licensed dealer to whom he resells the goods; or\n(ii) certifies in the prescribed form that the goods are intended-\n(a) for resale by him otherwise than in the course of inter-State trade or commerce or export out of the territory of India, or\n(b) for resale by him in the course of inter-State trade or commerce or export out of the territory of India, within twelve months from the date of such purchase, or\n(B) the Recognised dealer certifies in the prescribed form, that the goods other than prohibited goods sold to him are goods purchased by him for use by him as raw or processing materials or as consumable stores in the manufacture of taxable goods for sale by him; or\n(C) the Commission agent certifies in the prescribed form that the goods are purchased on behalf of his principal who-\n(i) is a Licensed dealer-\n(a) and the goods will be resold either by the principal himself or by another Licensed dealer to whom that principal will sell the goods in the course of inter-State trade or commerce, or in the course of export out of the territory of India within twelve months from the date of their' purchase by the Commission agent, or\n(b) who will resell the goods-\n(i) otherwise than in the course of inter-State trade or commerce or export out of the territory of India, or\n(ii) in the course of inter-State trade or commerce or export out of the territory of India, within twelve months from the date of such purchase, or\n(ii) is a Recognised dealer, and the goods purchased being goods other than prohibited goods will be used by the principal as raw or processing materials or as consumable stores in the manufacture of taxable goods for sale,",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Commission agent to end copy of certificate to principal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Purchase tax payable on Certain purchases of goods.",
"chapter": null,
"content": "(i) in the case of goods specified in Schedule II, a purchase tax on the turnover of such purchases at the rate set out against them in that Schedule, and\n(ii) in the case of goods specified in Schedule III, a purchase tax on the turnover of such purchases at a rate equivalent to the rate of sales tax set out against them in that Schedule.",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Liability to purchase tax for contravention of terms of certificates etc.",
"chapter": null,
"content": "(a) contrary to such certificate, the goods are used for another purpose, or are not resold or dispatched in the manner and within the period certified, or\n(b) on the resales in the course of inter-State trade or commerce, of the goods so purchased, no tax under the Central Sales Tax Act, 1956 (LXXIV of 1956) is actually payable by him on account of any deduction admissible under any of the provisions of the said Act, then such dealer or Commission agent shall be liable to pay tax on the purchase price of the goods purchased under such certificate; and accordingly, he shall include the purchase price thereof in his turnover of purchases in his declaration or return under section 40 which he is to furnish next thereafter.\n(a) purchases the goods at one rate, and passes them on to his principal at an increased rate (such increase not being by reason only of his commission or packing, carriage, freight or insurance of the goods and other reasonable charges incidental to their dispatch or charged according to trade practice), or\n(b) acts for a non-existent principal,",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Joint and several liability of Commission agent and principal in respect of goods purchased on behalf of principal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Levy of sales tax of purchase tax on sugarcane.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Liability to pay tax on sale or purchase in contravention of notion 18.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Liability to purchase tax on certain stocks of goods.",
"chapter": null,
"content": "(a) dies, or\n(b) transfers or otherwise disposes of his business, or effects any change in the ownership thereof, or\n(c) is a firm, company, society or other association of persons, or a trust, which is dissolved, liquidated, wound up, or revoked, or\n(d) is a Hindu undivided family, and the family is partitioned, or\n(e) discontinues his business,\n(i) taxable goods purchased by him from a person who is not a Registered dealer, or\n(ii) taxable goods purchased by him on a certificate given by him under section 12 or 13 or on a certificate given by him under section 49.\n(a) any taxable goods referred to in sub-clause (i) have been resold, or\n(b) any taxable goods referred to in sub-clause (ii) have been used for the purpose certified or, as the case may be, resold or dispatched in the manner and within the period certified,",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Rate of tax on packing materials.",
"chapter": null,
"content": "(1) where goods packed in any materials are sold or purchased, the materials in-which the goods are so packed shall be deemed to have been sold or purchased along-with the goods and the tax shall be leviable on such sale or purchase of the materials at the rate of tax, if any, as applicable to the sales, or as the case may be, purchases of the goods themselves;\n(2) where any packing material is purchased on a certificate under section 13 for resale as packing material but is used in packing any tax-free goods and the goods so packed are sold, then in respect of the material in which the goods are so packed, the tax shall be leviable on the sale of such packing material at the rate applicable thereto under the relevant Schedule, as if the material were sold separately.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Commission agent liable to tax for sales on behalf of principal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Power to reduce rate of tax and to amend Schedules.",
"chapter": null,
"content": "(a) omit or amend any entry (or part thereof) in the said Schedules but not so as to enhance the rate of tax in any case;\n(b) transpose any entry (or part thereof) from one of the said Schedules to another;\n(c) transpose any entry (or part thereof) from Part A to Part B of Schedule II or vice versa:",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. No deductions under sections 7, 8 and 10 in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Liability of firm.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Special provision renting liability to pay tax in certain cases.",
"chapter": null,
"content": "(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 such dealer under this Act or under any earner lay and\n(b) if the business carried on by the dealer is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax (including any penalty) due from such dealer under this Act or under any earlier law,\n(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or\n(b) is a trustee who carries on the business under a trust for a beneficiary.\nChapter-III\nSales Tax Authorities and Tribunal",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Sales Tax Authorities.",
"chapter": null,
"content": "(a) Deputy Commissioners,\n(b) Assistant Commissioners,\n(c) Sales Tax Officers, and\n(d) other officers and persons, and give them such designations (if any), as, the State Government thinks necessary.",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Tribunal.",
"chapter": null,
"content": "(a) is adjudged an insolvent, or\n(b) engages during his term of office in any paid employment outside the duties of his office, or\n(c) is or becomes in any way concerned or interested in any contract or agreement made by or on behalf of the State Government or participates in any way in the profit thereof or in any benefit or emoluments arising therefrom otherwise than as a member, or\n(d) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body, or\n(e) is convicted of an offence involving moral turpitude.\nChapter-IV\nRegistrations, Licences, Recognitions and Permits",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Registration.",
"chapter": null,
"content": "(a) any business, in respect of which a certificate of registration has been issued under this section, has been discontinued or transferred, or\n(b) neither the turnover of sales nor the turnover of purchases of a dealer has during the preceding year exceeded the relevant limit specified in sub-section (4) of section 3,",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Voluntary Registration of dealers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Licence.",
"chapter": null,
"content": "(a) the turnover of sales by a Registered dealer to other Registered dealers, or\n(b) the turnover of sales of a Registered dealer, of goods which are exported by him from the State outside the territory of India, or dispatched by him from the State to any place in India outside the State.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Recognitions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Permits.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Commissioner may refuse Licence etc.",
"chapter": null,
"content": "(a) if a Licence, Recognition or, as the case may be, Permit previously granted under this Act or a Licence, Authorization, Recognition, or as the case may be, Permit granted under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), to such dealer, has been cancelled in the circumstances other than those referred to in sub-section (1) of section 35,\n(b) if the dealer's Licence, or Recognition, or as the case may be. Permit has been suspended and the period of suspension has not expired,\n(c) if the dealer-\n(i) has failed to pay any tax (including any penalty) due from him by or under any provisions of this Act, or any earlier law; or\n(ii) has failed, without sufficient cause, to furnish any declaration or return required to be furnished by or under the provisions of this Act (other than the provisions of section 61), or any earlier law; or\n(iii) is an undischarged insolvent; or\n(iv) has been convicted of an offence under this Act or any earlier law,\n(d) if the dealer is a firm, and any partner thereof is a person,-\n(i) whose Licence, Authorization, Recognition or Permit has been cancelled in the circumstances referred to in clause (a), or\n(ii) to whom a Licence, Recognition or Permit, was previously refused to the circumstances referred to in clause (c).",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Cancellation or suspension of Licence etc.",
"chapter": null,
"content": "(a) the registration of a Licensed dealer. Recognised dealer or Commission agent holding a Permit is cancelled; or\n(b) in any year,-\n(i) the turnover of sales of a Licensed dealer or as the case may be, the turnover of purchases of a Commission agent holding a Permit fails to exceed the amount requisite for the grant of a Licence, or Permit, or\n(ii) the value of taxable goods manufactured for sale by a Recognised dealer fails to exceed the amount requisite for the grant of a Recognition; or\n(c) the Licensed dealer. Recognised dealer or Commission agent holding a Permit does not wish to continue to have a Licence, Recognition or Permit,\n(i) in clause (a), the dealer shall forthwith.\n(ii) in clause (b), the dealer shall within thirty days from the end of such year, and\n(iii) in clause (c), the dealer may at any time,\n(a) fails to pay any tax (including any penalty) due from him under any provisions of this Act, or of any earlier law, or\n(b) contravenes or has contravened any provisions of this Act or the rules or any conditions of his Licence, Recognition or Permit, or\n(c) becomes an insolvent, or\n(d) has been convicted of an offence under this Act, or any earlier law,",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Substitution of Licence under Bombay Sales Tax Act, 1959 by a fresh Licence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Non-transfer ability of Registration, licence, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Information to be furnished regarding change in business, etc.",
"chapter": null,
"content": "(a) transfers his business, in whole or in part, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof, or effects or knows of any other change in the ownership of the business, or\n(b) discontinues his business or, changes the place thereof or opens a new place of business, or\n(c) changes the name of his business, or\n(d) enters into a partnership or other association in regard to his business,",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Certificate of registration Licence etc., to continue in certain circumstance.",
"chapter": null,
"content": "(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 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 coparcener as partners thereof, then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the, dealer, or the firm with the changed constitution, or the new trustees, or new guardian or as the case may be, the partners of such partnership business, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 38, the certificate of registration shall be amended; and any Licence, Recognition or Permit granted to the Registered dealer prior to any such change as is mentioned aforesaid shall, subject to the provisions of section 35, also continue to be valid, as also any certificates given under section 12 or 13 under such Licence, Recognition or Permit\nChapter-V\nDeclarations, Returns, Assessments, Payments, Penalty and Recovery and Refund of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Declarations and Returns.",
"chapter": null,
"content": "(a) to furnish them for such different periods, or\n(b) to furnish a consolidated declaration or return relating to all or any of the places of business of the dealer in the State for the said period, or for such different period, to such authority,\n(a) that the turnover of sales or the turnover of purchases of any dealer is likely to exceed the relevant limit specified in sub-section (4) of section 3 for liability to pay tax, or\n(b) that either the turnover of sales or the turnover of purchases of any dealer has during any year exceeded-\n(i) Rs. 15,000 in the case of a dealer who is an importer or manufacturer other than a dealer of special category specified in sub-section (5) of section 3, or\n(ii) Rs. 25,000 in the case of any other dealer,",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Assessments of taxes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "42",
"title": "42. Time limit for Completion of assessment.",
"chapter": null,
"content": "(b) Where the Commissioner issues a notice under sub-section (6) of section 41 to any dealer for assessment of tax in respect of any period, no order of assessment shall be made for such part of the period, if any, as is prior to:-\n(i) a period of eight years ending on the last date of the year immediately preceding the year in which such notice is issued, in a case where the Commissions has reason to believe that such dealer has failed to apply for registration with intention to defraud Government revenue; and\n(ii) a period of four years ending on the last date as aforesaid, in any other case:",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "43",
"title": "43. Applicability of the Act of earlier by to other person liable to pay tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "44",
"title": "44. Reassessment of turnover escaping assessment.",
"chapter": null,
"content": "(a) where he has reason to believe that the dealer has concealed such sales or purchases or any material particulars relating thereto, or has knowingly furnished incorrect declarations or returns, at any time within eight years, and\n(b) in any other case, at any time within five years,",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "45",
"title": "45. Imposition of penalty in Certain cases and bar to prosecution.",
"chapter": null,
"content": "(a) if he has included the purchase price of the goods in his turnover of purchases as required by sub-section (1) of section 16, a sum by way of penalty not exceeding half the amount of tax, and\n(b) if he has not so included the purchase price as aforesaid, a sum by way of penalty not exceeding twice the amount of tax.\n(a) has failed to apply for registration as required by section 29, or\n(b) has without reasonable cause, failed to comply with the notice under section 41, or,\n(c) has concealed the particulars of any transaction or deliberately furnished inaccurate particulars of any transaction liable to tax.\n(a) one per cent of the amount of tax per month for the first three months, after the last date by which he should have paid that tax, and\n(b) one and one-half per cent of the amount of tax per month thereafter, during the time he continues to make default in the payment of tax:",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "46",
"title": "46. Imposition of penalty for contra vailing Certain provisions.",
"chapter": null,
"content": "(i) a penalty equal to such amount as shall not be less than the amount so collected or more than double such amount, in a case where the Commissioner has reason to believe that such person has willfully contravened the provision of section 56, and\n(ii) a penalty equal to the amount so collected, in any other case.",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "47",
"title": "47. Payment of tax, etc.",
"chapter": null,
"content": "(i) due where declarations or returns have been furnished without full payment therefor, or\n(ii) assessed or re-assessed for any period under section 41 or section 44 less any sum already paid by the dealer in respect of such period, or assessed under section 19 or 50, and\n(b) the amount of penalty (if any) levied under section 45 or 46,",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "48",
"title": "48. Special mode of recovery.",
"chapter": null,
"content": "(a) any person from whom any amount of money is due, or may become due, to a dealer and on short notice has been served under sub-section (4) of section 47, 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": 47
},
{
"number": "49",
"title": "49. Exemptions.",
"chapter": null,
"content": "(i) Sales to the Canteen Stores Department (India) of goods certified by it as being intended for being sold directly or through Canteens to members of the Armed Forces of India at any place whether in Gujarat State or outside it;\n(ii) Sales by the Canteen Stores Department (India) to the Unit Canteens run by officers of the Armed Forces of India, of goods which are intended for being sold to members of the Armed Forces of India;\n(iii) Sales by unit Canteens run by officers of the Armed Forces of India, of goods obtained by such Unit Canteens from the Canteen Stores Department (India), to members of the Armed Forces of India;\n(iv) Sales of goods by the Canteen Stores Department (India) to members of the Armed Forces of India:\n(v) Sales to branches or depots of the Military Farms Department (India) situated in the State of Gujarat, of milk products including cream, butter, ghee, and khoa (except buttermilk, curds, lass and chakka, and sweetmeats including shrikhand, basudi and dudhpak), certified by the officers in charge of the said branches or depots as being intended for being supplied directly or through the parent farms conducted by the said department anywhere in India, to the members of the Armed Forces of India;\n(vi) Sales of goods to the offices and agencies of the United Nations Organisation specified hereunder, if the purchasing office or agency furnishes to the selling dealer a certificate in the prescribed form declaring inter alia that the goods are purchased for official use of such office or agency, namely:-\n(1) The United Nations World Health Organisation;\n(2) The United Nations Children's Fund;\n(3) The United Nations Information's Centre;\n(4) The United Nations Technical Assistance Board;\n(5) The United Nations Military Observers Group in India and Pakistan;\n(6) The International Labour Office;\n(7) The United Nations Food and Agriculture Organisation;\n(8) The United Nations Educational Scientific and Cultural Organisation;\n(vii) Sales of goods to the duly accredited representatives of CARE India (Co-operative for American Relief Everywhere, Incorporated), if the accredited representative furnishes to the selling dealer a certificate in the prescribed form declaring inter alia that the goods are purchased by CARE India for distribution in India free of cost.",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "50",
"title": "50. Liability to pay tax in event of breach of condition of exemption.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "51",
"title": "51. Drawback, set off, refund etc.",
"chapter": null,
"content": "(a) in such circumstances and subject to such conditions as may be specified in the rules a drawback, set off, or refund, of the whole or any part of the tax-\n(i) paid or levied or leviable under the Bombay Sales Lax Act, 1959 (Bom. LI of 1959) in respect of any learn by sales or purchases of goods which are held in stock by a dealer on the appointed day, be granted to such dealer, or\n(ii) paid or levied or leviable in, respect of any earlier sale or purchase of goods under this Act or the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), be granted to the purchasing dealer;\n(b) for the purpose of the levy of tax under any of the provisions' of this Act the sale price or purchase price shall; in the case of any class of sales or purchases, be reduced to such extent, and in such manner, as may be specified he the rules.",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "52",
"title": "52. Refund of excess payment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "53",
"title": "53. Refund of tax on declared goods in the course of inter State trade or commerce.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "54",
"title": "54. Interest on delayed refunds.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "55",
"title": "55. Remission of taxes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "56",
"title": "56. Prohibition against collection of tax in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "57",
"title": "57. Memorandum of sales or purchases.",
"chapter": null,
"content": "(a) a Registered dealer sells goods to another Registered dealer, or\n(b) a Registered dealer whose turnover of sales has exceeded sixty thousand rupees in the previous year, sells in the current year any goods exceeding five rupees in value in any one transaction to any other person.\nChapter-VI\nLiability to produce accounts and supply information",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "58",
"title": "58. Accounts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "59",
"title": "59. Production and inspection of accounts and documents and Search of premises.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "60",
"title": "60. Dealer to declare the name of manager of his business.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "61",
"title": "61. Powers to Collect statistics.",
"chapter": null,
"content": "Chapter-VII\nProceedings",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "62",
"title": "62. 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, or\n(c) any transaction is a sale or purchase, 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 purchase or if tax is payable the rate thereof,",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "63",
"title": "63. Power of Tribunal and Commissioner.",
"chapter": null,
"content": "(a) proof of facts by affidavit;\n(b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;\n(c) compelling the production of documents; and\n(d) issuing commissions for the examination of witnesses.",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "64",
"title": "64. Bar to certain proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "65",
"title": "65. Appeals.",
"chapter": null,
"content": "(a) if the order is made by a Sales Tax Officer, or any other officer subordinate thereto, to the Assistant Commissioner;\n(b) if the order is made by an Assistant Commissioner, to the Commissioner;\n(c) if the order is made by a Deputy Commissioner, Additional Commissioner or Commissioner, to the Tribunal.\n(a) without payment of tax with penalty (if any) or as the case may be, of the penalty, or\n(b) on proof of payment of such smaller sum as it may consider reasonable, or\n(c) on the appellant furnishing in the prescribed manner security for such amount as the appellate authority may direct.",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "66",
"title": "66. Non-appealable orders.",
"chapter": null,
"content": "(1) 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(2) an order pertaining to the seizure or retention of account books, registers and other documents, or\n(3) an order sanctioning a prosecution under this Act, or\n(4) an order staying assessment proceedings under the first proviso to sub-section (1) of section 42.",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "67",
"title": "67. Revision.",
"chapter": null,
"content": "(a) the Commissioner of his own motion within three years from the date of any order passed by any officer appointed under section 27 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper;\n(b) the Tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 65 in second appeal) within four months from the date of the communication of the order, may call for and examine the record of any such order, and pass such order thereon as it thinks just and proper.",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "68",
"title": "68. Court-fee on appeal and application for revision.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "69",
"title": "69. Statement of case to the High Court.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "4",
"title": "70. Application of section 4 and 12 of Limitation Act, 1963.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "71",
"title": "71. Extension of period of limitation in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "72",
"title": "72. Rectification of Mistakes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "73",
"title": "73. Transfer to defraud revenue void.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "74",
"title": "74. Levy of fee on applications for copies of orders, documents and of fee for making copies.",
"chapter": null,
"content": "(a) for a certified or duplicate copy of a certificate of Registration, Licence, Recognition or Permit, or\n(b) for a certified copy of an order of assessment or any other order passed or any document produced or filed in any proceeding under this Act, or\n(c) for the determination of any question under section 62,\nChapter-VIII\nOffences and Penalties",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "75",
"title": "75. Offences and Penalties.",
"chapter": null,
"content": "(a) carries on business as a dealer without being registered in contravention of section 29, or\n(b) knowingly furnishes a false declaration or a false return, or\n(c) not being a Registered dealer under section 29 or 30 falsely represents that he is or was a registered dealer at the time when he sells or buys any goods, or\n(d) not holding a Licence, Recognition or Permit represents at the time when he purchases or sells any goods that he holds as the case may be, a Licence, Recognition or Permit, or\n(e) gives a certificate under section 12 or 13 which he knows or has reasons to believe to be false, or\n(f) gives a certificate regarding compliance with any condition imposed under section 49 which he knows or has reason to believe to be false, or\n(g) fails when directed so to do under section 58 to keep any accounts or records in accordance with the direction, or\n(h) fails to comply with any requirement made of him under section 59, or\n(i) knowingly produces false accounts, registers or documents or knowingly furnishes incorrect information, or\n(j) obstructs any officer making an inspection or search or seizure under section 59, or\n(k) aids or abets any person in the commission of any acts specified in clauses (a) to (j),",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "76",
"title": "76. Disclosure of information by a public servant.",
"chapter": null,
"content": "(a) of any such particulars in respect of any such statement, declaration, return, accounts, documents, evidence, affidavit or deposition for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1947 (XLV of 1860 II of 1947), or this Act; or\n(b) of any such particulars to the State Government or to any person acting in the execution of this Act, for the purposes of carrying out the object of this Act; or\n(c) of any such particulars when 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, to which the Government is a party, which relates to any mailer arising out of any proceeding under this Act; or\n(e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or\n(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Sales Tax Department to any person or persons appointed as Commissioners under the Public Servants (Inquiries) Act, 1850 (XXX-VII of 1860), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or\n(g) of such facts to an officer of the Central Government or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or\n(h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Bombay Stamp Act, 1958 (Bom. LX of 1958) or the Indian Stamp Act, 1899 (II of 1899), to impound an insufficiently stamped document; or\n(i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with sales tax proceedings against a legal practitioner, sales tax practitioner or Chartered Accountant, to the authority empowered to take disciplinary action against members practicing the profession of a legal practitioner, sales tax practitioner or Chartered Accountant, as the case may be; or\n(j) of any such particulars to the Director. Bureau of Economics and Statistics or any officer serving under him or to any person or persons authorised under sub-section (2) of section 61 as may be necessary for enabling the Director or such person or persons to work out the incidence of lax on any commodity, or\n(k) of any such particulars to an officer of the Central Government or a State Government for the purpose of investigation or prosecution under any law for the time being in force, as the State Government may direct in any specific case.",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "77",
"title": "77. Disclosure of information required under section of and failure to furnish information or return under that action.",
"chapter": null,
"content": "(a) willfully refuses or without lawful excuse neglects to furnish such information or return as may by that section be required, or\n(b) willfully furnishes or causes to be furnished any information or return which he knows to be false,",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "78",
"title": "78. 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": 77
},
{
"number": "79",
"title": "79. Cognizance at of offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "80",
"title": "80. Investigation of offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "81",
"title": "81. Compounding of offences.",
"chapter": null,
"content": "(i) two thousand rupees, where the offence charged is under clause (c), (h) or (k) of sub- section (1) of section 75 or under any rule;\n(ii) double the amount of tax which would have been payable on the sale, purchase or turnover to which the offence relates, where the offence charged is under any of the other clauses of sub-section (1) of section 75:\nChapter-IX\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "82",
"title": "82. Powers to transfer proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "83",
"title": "83. Appearance before any authority in proceedings.",
"chapter": null,
"content": "(a) by a person authorised by him 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 whose name 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": 82
},
{
"number": "27",
"title": "84. Persons appointed under section 27 and members of Tribunal to be public servants.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "85",
"title": "85. Indemnity.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "86",
"title": "86. Power to make rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "87",
"title": "87. Certain sales and purchases not to be liable to tax.",
"chapter": null,
"content": "(i) in the course of inter-State trade or commerce, or\n(ii) outside the State, or\n(iii) in the course of the import of the goods into the territory of India or the export of the goods out of such territory.\n(a) in the course of inter-State trade or commerce, or\n(b) outside the State, or\n(c) in the course of the import of the goods into territory of India or export of the goods out of such territory.",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "88",
"title": "88. Repeal and savings.",
"chapter": null,
"content": "(a) all rules, regulations, orders, notifications, forms and notices issued under the said Act and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment, reassessment, collection, refund or set-off of any tax, or the granting of a drawback in respect thereof, or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, set-off, drawback or penalty relates to any period before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid;\n(b) any registration certificate. Licence, Recognition or Permit issued under the said Act and in force immediately before the appointed day shall be deemed to be the registration certificate. Licence, Recognition, or as the case may be, Permit issued under this Act, and accordingly such registration certificate. Licence, Recognition or Permit shall by valid and effectual as a registration certificate, Licence, Recognition or, as the case may be. Permit under this Act until such certificate, Licence, Recognition, or as the case may be Permit is issued, substituted, suspended or cancelled under the provisions of this Act;\n(c) any Authorisation issued under the said Act and in force immediately before the appointed day shall be deemed to be a Licence issued under this Act, but for such period only as may be prescribed from the appointed day or for a period ending on the date immediately preceding the date on which Licence is duly issued to the holder of such Authorisation, whichever period expires earlier;\n(d) any appointment, notification, order, rule, regulation, form or notice made or issued under the said Act shall, so far as it is not inconsistent with the provisions of this Act continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act;\n(e) any person entitled to appear before any authority under the said Act shall be deemed to be entitled to appear before any authority under this Act, and accordingly if such person be a sales tax practitioner he shall be entitled to have his name entered in the list maintained under section 83.\nSchedule 1\n( See section 5)\nGoods, the sale or purchase of which is free from all taxes.\nGoods, the sale or purchase of which is free from all taxes.\nSr. No.\nSr. No.\nDescription of goods\nDescription of goods\nConditions and exceptions subject to which exemption is\n\t\t\t\tgranted\nConditions and exceptions subject to which exemption is\n\t\t\t\tgranted\n1\n1\n2\n2\n3\n3\n1\n(a) Bread in any form. (b) Khari and butter biscuits. (c) Khakhra and Papad\n* * * Except when sold in packets or scaled containers. * * *\n2\nCereals and pulses in all forms and flour\n\t\t\t\tthereof except maize flour.\nExcept when sold in sealed containers.\n3\nCooked food (excluding ice-cream and Kulfi) and\n\t\t\t\tnon-alcoholic drinks not containing ice-creams served at one time\n\t\t\t\tat a price of not mure than two rupees per person, for\n\t\t\t\tconsumption at or outside any eating house, restaurant, hotel,\n\t\t\t\trefreshment room or boarding establishment which is not a shop or\n\t\t\t\testablishment conducted primarily for the Bale of sweet-meats,\n\t\t\t\tconfectionery, cakes, biscuits or pastries.\nExcept when served out aide any eating house, restaurant, hotel,\n\t\t\t\trefreshment room or boarding establishment at functions and\n\t\t\t\tparties.\n4\nEggs.\n* * *\n5\nFarsan, that is to say, eatables (other than\n\t\t\t\tsweet; preparations) prepared wholly or mainly from gram or other\n\t\t\t\tpulses or gram flour or flour of other pulses and such\n\t\t\t\tpreparations as the State Government may, by notification in the Official Gazette , specify for the purposes of this entry.\n* * *\n6\n(a) Firewood and\n\t\t\t\tcharcoal. Wood of Limda, Pipla, Gando\n(b) Baval and Vadla , sold in form other than firewood.\n(c) Coal gas.\n* * * When sold for the purpose of being used as firewood. When\n\t\t\t\tsold by a gas supply company to a local authority for consumption\n\t\t\t\tby such local authority for the purposes of street lighting.\n7\nFish.\nExcept when sold in sealed containers.\n8\nFresh vegetables and edible tubers.\n* * *\n9\nMeat (excluding flesh of poultry and of\n\t\t\t\tfeathered game).\nExcept when sold in sealed containers,\n10\n(i) Milk, whole or separated or reconstituted. (ii) Butter-milk, curds and lassi and chakka.\n* * * * * *\n11\nSalt.\n* * *\n12\nVaccines, toxoids or sera.\n* * *\n13\nWater (other than aerated, mineral, medicinal or\n\t\t\t\ttonic water).\n* * *\n14\nBetel leaves and pan, tambul, vida , or patti prepared from betel leaves.\n* * *\n15\n(i) Flowers (excluding artificial flowers).\n\t\t\t\tVeni, gajra, garlands and such other articles prepared from fresh\n\t\t\t\tflowers (excluding those of artificial flowers).\n* * * * * *\n16\nFresh\n* * *\n17\nPlantain leaves.\n* * *\n18\nWet dates known as Khajur or Zahedi or by any other name.\n* * *\n19\nAgricultural implements (including varat and varatadi ) worked or operated exclusively by human or\n\t\t\t\tanimal agency exclusively used in agricultural operations and the\n\t\t\t\tparts thereof which are ordinarily not also used otherwise than\n\t\t\t\tas such parts.\n* * *\n20\nBullock carts and spare parts thereof.\n* * *\n21\nCattle-feed (other than mechanically produced\n\t\t\t\tcattle-feed) including fodder and concentrates but excluding\n\t\t\t\tcotton-seeds and oil cakes.\n* * *\n22\nCattle, sheep and goats.\n* * *\n23\nFlower, fruit and vegetable seed; seeds of\n\t\t\t\tlucerne grass (Rajka) and of sann hemp; bulbs, tubers and plants\n\t\t\t\tother than orchids.\n* * *\n24\nManures (excluding chemical fertilizers and oil\n\t\t\t\tcakes).\n* * *\n25\nPoultry feed.\n* * *\n26\nBooks and periodicals including almanacs,\n\t\t\t\tpanchangs, exercise books, drawing books and examination answer\n\t\t\t\tbooks (but excluding catalogues, all publications which mainly\n\t\t\t\tpublicist goods and articles for commercial purposes, race cards,\n\t\t\t\taccount books, diaries, calendars and books containing space\n\t\t\t\texceeding eight pages for writing).\n* * *\n27\nFilms certified by the State Government to be\n\t\t\t\tpredominantly educational in nature.\n* * *\n28\nStates and state pencils; chalk-sticks and\n\t\t\t\tcrayons; foot-rules; slide rules; lead pencils; mathematical\n\t\t\t\tinstrument boxes and school colour boxes.\n* * *\n29\nAgate (Akik) stones and articles made therefrom.\n* * *\n30\nCharkha and other implements (and spare-parts\n\t\t\t\tthereof), used in the production of handspun yarn as may be\n\t\t\t\tspecified by the State Government by notification in the Official\n\t\t\t\tGazette.\n* * *\n31\nCondoms and loops (intra uterine contraceptive\n\t\t\t\tdevices), and other contraceptives as may be specified by the\n\t\t\t\tState Government by notification in the Official Gazette.\n* * *\n32\nHandloom and parts thereof.\n* * *\n33\nHandloom fabrics of all varieties when sold at a\n\t\t\t\tprice less than five rupees per metre.\n* * *\n34\nPatola sarees, scarves or other articles woven\n\t\t\t\ton handlooms by artisans engaged in patola industry.\nWhen sold by a producer.\n35\n(a) Products of\n\t\t\t\tVillage Industries as defined in the Khadi and Village Industries\n\t\t\t\tCommission Act, 1956.\n(b) Silk Khadi and\n\t\t\t\tready made garments and other articles prepared from Khadi.\n(c) Cotton, silk or\n\t\t\t\twoolen yarn hands pun in India and articles knitted by hand from\n\t\t\t\tsuch yam or from a mixture of any two or all such yarns.\nExplanation. - For the purposes of this entry\n\t\t\t\t\"Khadi\" means any cloth woven on handloom in India from\n\t\t\t\tcotton, silk or woollen yam handspun in India or from the mixture\n\t\t\t\tof any two or all such yarns, and \"Silk Khadi\" swans\n\t\t\t\tcloth woven on handloom in India from silk yarn hand-spun in\n\t\t\t\tIndia.",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "1",
"title": "1. When sold by a producer or a dealer certified for this purpose\n\t\t\t\tby the Commissioner in the manner prescribed.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "2",
"title": "2. When sold by another dealer who has purchased the goods from a\n\t\t\t\tproducer or dealer certified under condition 1.",
"chapter": null,
"content": "36\nPure silk kinkhab\n\t\t\t\tfabrics.\nExplanation. - (1)\n\t\t\t\t\"Kinkhab fabrics\" means handloom cloth inter woven with\n\t\t\t\tpure silk yarn and jari thread in which the design or patterns\n\t\t\t\tare made without the use of jacquard or dobbies or both.\n(2) \"Pure silk fabrics\" means cloth of\n\t\t\t\twhich the content (excluding the jari thread content) is not lees\n\t\t\t\tthan (ii) per cent of pure silk.\nWhen sold by a producer or a dealer certified for this purpose by\n\t\t\t\tthe Commissioner.\n37\nCotton fabrics as defined in Item No. 19 of the\n\t\t\t\tFirst Schedule to the Central Excises and Salt Act, 1944.\n* * *\n38\nElectrical energy.\n* * *\n39\nMotor spirit as defined in the Bombay Sales of\n\t\t\t\tMotor Spirit Taxation Act, 1958.\n* * *\n40\nRayon or artificial silk fabrics as defined in\n\t\t\t\tItem No. 22 of the First Schedule to the Central Excises and Salt\n\t\t\t\tAct, 1944.\n* * *\n41\nStamp-papers sold by vendors duly authorised\n\t\t\t\tunder the provisions of the Bombay Stamp Act, 1958, or the Indian\n\t\t\t\tStamp Act, 1899.\n* * *\n42\nSugar as defined in Item No. 1 of the First\n\t\t\t\tSchedule to the Central Excises and Salt Act, 1944.\n* * *\n43\nTobacco as defined in Item No. 4 of the First\n\t\t\t\tSchedule to the Central Excises and Salt Act, 1944.\n* * *\n44\nWoollen fabrics as defined in Item No. 21 of the\n\t\t\t\tFirst Schedule to the Central Excises and Salt Act, 1944.\n* * *\n45\nGlass bangles and\n\t\t\t\tivory bangles ( chudas and chudis ) not ornamented in\n\t\t\t\tany manner.\nExplanation- Colouring of ivory bangles ( chudas and chudis ) shall not be considered as ornamentation.\n* * *\n46\nKumkum .\n* * *\n47\nMangalsutra sold at a price not exceeding\n\t\t\t\trupees two hundred and fifty each.\n* * *\n48\nChillies, chilly powder, tamarind and turmeric,\n\t\t\t\twhole or powdered.\n* * *\n49\nCoconut in shell and separated kernel of coconut\n\t\t\t\tother than Copra .\n* * *\n50\nDeshi Nalia.\n* * *\n51\nReadymade garments and articles (excluding\n\t\t\t\thosiery goods and garments and articles to which entry 35 of this\n\t\t\t\tSchedule applies) prepared from any textile or handloom fabrics\n\t\t\t\tincluding those which have been embroidered or otherwise\n\t\t\t\tdecorated sold at a price not exceeding ten rupees per article or\n\t\t\t\tsuit.\n* * *\n52\nFootwear made by hand without using power when\n\t\t\t\tsold at a price not exceeding fifteen rupees per pair.\n* * *\n53\nGur but not including Kakavi or Kakab or molasses.\n* * *\nSchedule 2\nPart A\nPart A\n( See section 7)\nGoods, the sale or purchase of which is subject to sales tax or purchase tax and the rates of tax\nGoods, the sale or purchase of which is subject to sales tax or purchase tax and the rates of tax\nSr. No.\nSr. No.\nDescription of goods\nDescription of goods\nRate of sales tax\nRate of sales tax\nRate of purchase tax\nRate of purchase tax\n1\n1\n2\n2\n3\n3\n4\n4\n1\nCoal including coke in all its forms\nThree paise in the rupee\nThree paise in the rupee\n2\nCotton yarn, but not including cotton yam waste.\nDo\nDo\n3\nIron and steel, that is to say- (a) pig iron and\n\t\t\t\tiron scrap;\n(b) iron plates sold in the same form in which\n\t\t\t\tthey are directly produced by the rolling mill;\n(c) steel scrap, steel ingots, steel billets,\n\t\t\t\tsteel bars and rods;\n(d) (i) steel plates\n(ii) steel sheets\n(iii) steel Bars and tin bars\n(iv) rolled steel sections\n(v) tool alloy steel\nsold in the same form in which they are directly produced by the\n\t\t\t\trolling sections mill.\nDo\nDo\n4\nPure silk fabrics\n\t\t\t\t(not being silk Khadi to which entry 35 in Schedule I\n\t\t\t\tapplies, of fabrics woven on handloom and sold at a price less\n\t\t\t\tthan rupees five per meter or pile carpets, braids, borders,\n\t\t\t\tlaces and trimmings).\nDo\nDo\nExplanation. -\n\t\t\t\t\"Pura silk fabrics\" means fabrics of which the content\n\t\t\t\t(excluding the jari thread content) is not leas than per\n\t\t\t\tcent of pure silk.\n5\nAgricultural\n\t\t\t\tmachinery and implements (other than implements specified in\n\t\t\t\tentry 19 in Schedule I) exclusively used in agricultural\n\t\t\t\toperations and spare parts of such machinery and implements.\nThree paise in the rupee\nThree paise in the rupee\n6\nArtificial silk\n\t\t\t\tyarn including artificial silk yarn waste.\nDo\nDo\n7\nChemical\n\t\t\t\tfertilizers\nDo\nDo\n8\nCotton yarn waste\n\t\t\t\tand cotton waste\nDo\nDo\n9\nDyes and chemicals\n\t\t\t\tother than those specified in any other entry in this or any\n\t\t\t\tother Schedule.\nDo\nDo\n10\nFurnace oil\nDo\nDo\n11\nGroundnut husks\n\t\t\t\t( fotri )\nDo\nDo\n12\nThe following articles, that is to say- (i)\n\t\t\t\tgunny bags and hessian\n(ii) jute twine\n(iii) brown paper and other paper adapted for\n\t\t\t\tuse in packing goods\n(iv) cardboard boxes and cartons\n(v) empty this and empty barrels\n(vi) wooden boxes ( Khokhas ) and the boxes\n(vii) empty bottles and corks\n(viii)polythene packing materials\n(ix) paper labels\n\t\t\t\tand such other packing materials at the State Government may, by\n\t\t\t\ta notification in the Official Gazette , specify for the\n\t\t\t\tpurpose of this entry.\nDo\nDo\n13\nHandloom fabrics of\n\t\t\t\tall varieties (excluding those fabrics to which entries 37, 40\n\t\t\t\tand 44 of Schedule I apply) when sold at a price not less than\n\t\t\t\tfive rupees per metre.\nThree paise in the rupee\nThree paise in the rupee\n14\nKerosene\nDo\nDo\n15\nLubricants\nDo\nDo\n16\n(1) Machinery used in the manufacture of goods\n\t\t\t\texcluding machinery specified in any other entry in this or any\n\t\t\t\tother Schedule\n(2) Electric motors\n\t\t\t\tand oil engines and spare parts and accessories thereof.\nDo\nDo\n17\nRaw silk and silk\n\t\t\t\tyarn including waste thereof.\nDo\nDo\n18\n(a) Ready-made garments and articles (not being\n\t\t\t\tgarments and articles to which entry 35 in Schedule I applies)\n\t\t\t\tprepared from any textile or handloom fabrics including those\n\t\t\t\twhich have been embroidered or otherwise decorated when sold at a\n\t\t\t\tprice exceeding ten rupees per article or suit.\n(b) Hosiery goods.\nDo\nDo\n19\nSafety matches\n\t\t\t\t(excluding matches ordinarily used as fireworks).\nDo\nDo\n20\n(1) Sarees of all kinds embroidered or\n\t\t\t\totherwise decorated.\n(2) Fabrics of all kinds embroidered or\n\t\t\t\totherwise decorated.\nExplanation . - (i) A saree or\n\t\t\t\tfabric decorated in the process of its weaving shall not be\n\t\t\t\tdeemed to be a decorated saree or fabric for the purpose\n\t\t\t\tof this entry.\n(ii) Merely to the\n\t\t\t\tends or to untie the ends by removing weft thread would not be\n\t\t\t\tconsidered decoration.\nDo\nDo\n21\nStaple fibre and\n\t\t\t\tstaple fibre yarn, Terylene fibre and terylene fibre yam and all\n\t\t\t\tother synthetic fibres and synthetic yarns (other than those\n\t\t\t\tspecified in any other entry in this or any other Schedule)\n\t\t\t\tincluding waste thereof.\nThree paise in the rupee\nThree paise in the rupee\n22\nSteam\nDo\nDo\n23\nStarches and maize\n\t\t\t\tflour and topioca flour.\nDo\nDo\n24\nWoollen yam (other\n\t\t\t\tthan knitting yam) but including woollen yam waste.\nDo\nDo\n25\nMechanically\n\t\t\t\tproduced cattle feed.\nDo\nDo\n26\n(1) Drugs and medicines (other than those\n\t\t\t\tspecified in entry 12 in Schedule I and entry 96 in this\n\t\t\t\tSchedule).\n(2) Vitaminised\n\t\t\t\tinfant milk food sold in sealed containers.\nDo\nDo\n27\nSheets, rods, bars,\n\t\t\t\tslabs, blocks, ingots, circles and scrap of non-ferrous metals\n\t\t\t\tand alloys.\nFive paise in the rupee\nFive paise in the rupee\n28\nBetel nuts\nDo\nDo\n29\nBricks and roofing\n\t\t\t\ttiles (other than deshi nalta )\nDo\nDo\n30\nCaustic soda, soda\n\t\t\t\tash and silicate of soda.\nDo\nDo\n31\nPaper, including\n\t\t\t\tnewsprint and straw boards and card boards but excluding paper\n\t\t\t\tspecified in entry 12 in this Schedule.\nDo\nDo\n32\nPetroleum product,\n\t\t\t\tincluding light diesel oil but excluding lubricants, kerosene,\n\t\t\t\tsolvent oil, furnace oil and also excluding motor spirit declared\n\t\t\t\ttax free under entry 39 in Schedule I.\nFive paise in the rupee\nFive paise in the rupee\n33\nSewing machines and\n\t\t\t\tspare parts and accessories thereof.\nDo\nDo\n34\nSoapa (excluding\n\t\t\t\tshampoo)\nDo\nDo\n35\nRain coats and\n\t\t\t\tumbrellas of all kinds.\nSix paise in the rupee\nSix paise in the rupee\n36\n(1) Tractors and spare parte and accessories\n\t\t\t\tthereof .\n(2) Water pumps and\n\t\t\t\twater pumping sets\nDo\nDo\n37\nZari thread\n\t\t\t\tand embroidery materials of gold, silver and gilded metal\n\t\t\t\tincluding badla, fcasab, champa, gota and full thappa.\nDo\nDo\n38\nCakes, pastries and\n\t\t\t\tbiscuits (other than biscuits declared tax free under entry 1 in\n\t\t\t\tSchedule I)\nSeven paise in the rupee\nSeven paise in the rupee\n39\nBicycles,\n\t\t\t\ttricycles, tandem cycles and cycles combinations and tyres, tubes\n\t\t\t\tand accessories and parts thereof.\nDo\nDo\n40\nCoal gas (other\n\t\t\t\tthan that declared tax free under entry 6 in Schedule I or\n\t\t\t\tspecified in entry 88 in this Schedule).\nDo\nDo\n41\nElectrical goods\n\t\t\t\t(other than those specified in entry 92 in this Schedule) not\n\t\t\t\tbeing machinery used in the manufacture of goods and spare parts\n\t\t\t\tand accessories of such machinery.\nDo\nDo\n42\nGlassware,\n\t\t\t\tchinaware or articles made of porcelain and glazed earthenware.\nDo\nDo\n43\nTimber (excluding\n\t\t\t\tfirewood and wood specified in entry 6 of Schedule I), flush\n\t\t\t\tdoors of plywood and bamboo whether whole or split.\nDo\nDo\n44\nIce-cream, kulfi and non-alchoholic drinks containing icecream.\nSeven paise in the rupee\nSeven paise in the rupee\n45\nJewellery, (not\n\t\t\t\tbeing articles specified in entry 2 in Schedule III) and precious\n\t\t\t\tstones, synthetic or artificial precious stones and pearls, real,\n\t\t\t\tartificial or cultured.\nDo\nDo\n46\nMusical instruments\nDo\nDo\n47\nNatural and\n\t\t\t\tassociated gas (other than inflammable gas supplied in closed\n\t\t\t\tcontainers as specified in entry 88 in this Schedule.).\nDo\nDo\n48\nPepper and other\n\t\t\t\tspices,\nDo\nDo\n49\nSpectacles and\n\t\t\t\tlenses, goggles and glasses, rough blanks and spectacle frames\n\t\t\t\tand parte and accessories used therewith.\nDo\nDo\n50\nSweets and\n\t\t\t\tsweetmeats (including shrikhand, basudi and doodhpak )\n\t\t\t\texcept when sold in sealed containers of weight not exceeding\n\t\t\t\tfive kilograms in each container.\nDo\nDo\n51\nTimru leaves.\nDo\nDo\n52\nX'Ray apparatus and\n\t\t\t\tfilms, plates and other equipment required for use therewith and\n\t\t\t\tspare parts and accessories thereof.\nDo\nDo\n53\n(1) Cement (2)\n\t\t\t\tArticles made of cement, that is to say, articles in making of\n\t\t\t\twhich, cement is used irrespective of the proportion in which it\n\t\t\t\tis used excluding floor and wall tiles.\nEight paise in the rupee\nEight paise in the rupee\n54\nCrude oil, that is\n\t\t\t\tto say, petroleum in its natural state before it has been refined\n\t\t\t\tor otherwise treated.\nDo\nDo\n55\nHydrogenated\n\t\t\t\tvegetable oils including vanaspati.\nDo\nDo\n56\nFloor and wall\n\t\t\t\ttiles\nNine paise in the rupee\nNine paise in the rupee\n57\nCoffee, chicori and\n\t\t\t\ttea in leaf or powder\nTen paise in the rupee\nTen paise in the rupee\n58\nFire works\n\t\t\t\tincluding matches and other substances ordinarily used as fire\n\t\t\t\tworks.\nDo\nDo\n59\nIce.\nDo\nDo\n60\nLifts whether\n\t\t\t\toperated by electricity or hydraulic power.\nDo\nDo\n61\nPaints, lacquors\n\t\t\t\tand varnishes,\nDo\nDo\n62\nPlywood, decorative\n\t\t\t\tsheets, such as formica, sanmica and others and articles prepared\n\t\t\t\tfrom plywood and decorative sheets.\nDo\nDo\n63\nVacuum flasks of\n\t\t\t\tall kinds including thermoses.\nDo\nDo\n64\nFootwear (other\n\t\t\t\tthan footwear specified in entry 52 in Schedule I)\nDo\nDo\n65\nAerated waters and\n\t\t\t\tall non-alcoholic beverages (including fruit juices, squashes,\n\t\t\t\tsyrups and cordials) when sold in sealed or capsuled or corked\n\t\t\t\tbottles or jars.\nDo\nDo\n66\nComponent parte of\n\t\t\t\tmotor lorries and other articles (including rubber and other\n\t\t\t\ttypes and tubes and batteries) adapted for use as parts and\n\t\t\t\taccessories of such lorries not being such articles as are\n\t\t\t\tordinarily also used otherwise than as such parts and\n\t\t\t\taccessories.\nDo\nDo\n67\nFurniture (other\n\t\t\t\tthan that specified in entry 73 of this Schedule) and skeletons\n\t\t\t\tthereof excluding wooden cradles ( ghodia ) and frames of\n\t\t\t\twooden charpai ( khatla ).\nDo\nDo\n68\nBraids, borders,\n\t\t\t\tlaces and trimmings (excluding those to which entries 37, 40 and\n\t\t\t\t44 of Schedule I apply).\nEleven paise in the rupee\nEleven paise in the rupee\n69\nAir-conditioning\n\t\t\t\tplant and spare parts and accessories thereof.\nTwelve paise in the rupee\nTwelve paise in the rupee\n70\nCinematographic\n\t\t\t\tequipments including cameras, projectors and sound recording and\n\t\t\t\treproducing equipments, lenses and films required for use\n\t\t\t\ttherewith and spare parts and accessories thereof but excluding\n\t\t\t\tfilms certified by the State Government to be predominantly\n\t\t\t\teducational in nature.\nDo\nDo\n71\nClocks, time pieces\n\t\t\t\tand watches and spare parts and accessories thereof.\nDo\nDo\n72\nDictaphone and\n\t\t\t\tother similar apparatus for recording sound and spare-parts and\n\t\t\t\taccessories thereof.\nDo\nDo\n73\nIron and steel\n\t\t\t\tsafes, almirahs and furniture; upholstered furniture and\n\t\t\t\tskeletons of any of them.\nDo\nDo\n74\n(1) Motor vehicles including motor cars, motor\n\t\t\t\ttaxi cabs, motor cycles, motor cycle combinations, motor\n\t\t\t\tscooters, motorettes, motor omnibuses, motor vans, motor lorries\n\t\t\t\tand chasis of motor vehicles.\n(2) Component parts\n\t\t\t\tof motor vehicles (other than the component parts of motor\n\t\t\t\tlorries as specified in entry 66 of this Schedule) specified in\n\t\t\t\tsub-entry (1) and other articles (including rubber and other\n\t\t\t\ttyres and tubes and batteries) adapted for use as parts and\n\t\t\t\taccessories of such vehicles, not being such articles as are\n\t\t\t\tordinarily also used otherwise than as such parts and\n\t\t\t\taccessories.\nDo\nDo\n75\nPhotographic and\n\t\t\t\tother cameras and enlargers, lenses, paper, films and plates\n\t\t\t\trequired for use therewith and spare parts and accessories\n\t\t\t\tthereof.\nTwelve paise in the rupee\nTwelve paise in the rupee\n76\nRefrigerators and\n\t\t\t\tmechanical water coolers and spare parts and accessories thereof.\nDo\nDo\n77\n(1) Sound transmitting equipment including\n\t\t\t\ttelephones, loudspeakers and electrically operated gramophone\n\t\t\t\trecord changers and spare-parts and accessories of such\n\t\t\t\tequipments (but excluding sound amplifying apparatus carried on\n\t\t\t\tthe person and adapted for use as a hearing aid).\n(2) Gramophones of\n\t\t\t\tevery description and component parts thereof and gramophone\n\t\t\t\trecords.\nDo\nDo\n78\nTabulating,\n\t\t\t\tcalculating, cash registering, indexing, card punching, franking\n\t\t\t\tand addressing machines and spare parts and accessories of such\n\t\t\t\tmachines.\nDo\nDo\n79\nTypewriting and\n\t\t\t\tduplicating machines and teleprinters and tape recorders\n\t\t\t\tincluding tape for use in connection therewith and spare parts\n\t\t\t\tand accessories thereof.\nDo\nDo\n80\nWireless reception\n\t\t\t\tinstruments and apparatus and radio gramophones and electrical\n\t\t\t\tvalves, batteries, transmitters, accumulators, amplifiers and\n\t\t\t\tload-speakers required for use therewith and spare parts and\n\t\t\t\taccessories of such wireless instruments, apparatuses and radio\n\t\t\t\tgramophones.\nDo\nDo\n81\nAeroplanes and\n\t\t\t\tspare parte and accessories thereof.\nDo\nDo\n82\nArms including\n\t\t\t\trifles, revolvers, pistols and ammunitions thereof and spare\n\t\t\t\tparts and accessories thereof.\nDo\nDo\n83\nBinoculars,\n\t\t\t\ttelescopes, opera glasses and spare parte and accessories\n\t\t\t\tthereof.\nTwelve paise in the rupee\nTwelve paise in the rupee\n84\nCigarette cases and\n\t\t\t\tlighters\nDo\nDo\n85\nCulinary and\n\t\t\t\tflavouring essences\nDo\nDo\n86\nFurs and articles\n\t\t\t\tof personal or domestic use made therefrom.\nDo\nDo\n87\nGold and silver\n\t\t\t\tfiligree.\nDo\nDo\n88\nInflammable gas\n\t\t\t\tsupplied in closed containers.\nDo\nDo\n89\nMarble and articles\n\t\t\t\tmade of marble\nDo\nDo\n90\nPile carpets\n\t\t\t\t(excluding shetranji )\nDo\nDo\n91\nSolvent oil\nDo\nDo\n92\nDomestic electrical\n\t\t\t\tappliances including electric fans and fluorescent tubes\n\t\t\t\t(including chokes, starters, fixtures and fittings and\n\t\t\t\taccessories) and other parts appertaining to such appliances but\n\t\t\t\texcluding bulbs.\nThirteen paise in the rupee\nThirteen paise in the rupee\n93\nGanja and bhang\nThirteen paise in the rupee\nThirteen paise in the rupee\n94\nNon-potable liquors, that is- (a) rectified\n\t\t\t\tspirit;\n(b) denatured spirit;\n(c) mythyl alcohol;\n(d) absolute alcohol;\n(e) any other\n\t\t\t\tliquor which the State Government may, by notification in the Official Gazette , declare to be non-potable for the\n\t\t\t\tpurposes of this entry.\nDo\nDo\n95\nOpium\nThirteen paise in the rupee\nThirteen paise in the rupee\n96\nSpirituous\n\t\t\t\tmedicinal preparations containing more than 12 percent by volume\n\t\t\t\tof alcohol (but other than those which are declared by the State\n\t\t\t\tGovernment by notification in the Official Gazette to be\n\t\t\t\tnot capable of causing intoxication).\nThirty paise in the rupee\nThirty paise in the rupee\n97\nCountry liquors,\n\t\t\t\tthat is, all liquors other than foreign liquors manufactured in\n\t\t\t\tIndia, and foreign liquors, that is, potable foreign liquors\n\t\t\t\tbrought into or manufactured in India including spirit, wines and\n\t\t\t\tfermented liquors.\nForty Five paise in the rupee\nForty Five paise in the rupee\nSchedule II\nPart B\nPart B\n( See notion 8)\nGoods, the sale or purchase of which it subject to general tax lax or purchase tax and the rates of tax.\nGoods, the sale or purchase of which it subject to general tax lax or purchase tax and the rates of tax.\nSr. No.\nSr. No.\nDescription of goods\nDescription of goods\nRate of general\nRate of general\nRate of purchase sales tax tax\nRate of purchase sales tax tax\n1\n1\n2\n2\n3\n3\n4\n4\n1\nCotton, that is to say, all kinds of cotton\n\t\t\t\t(indigenous or imported) in its un-manufactured state, whether\n\t\t\t\tginned or unpinned, baled, pressed or otherwise but not including\n\t\t\t\tcotton waste.\nThree paise in the rupee\nThree paise in the rupee.\n2\nCotton seed\nDo\nDo\n3\nGround nut\nDo\nDo\n4\nHides and skins, whether in a raw or dressed\n\t\t\t\tstate.\nDo\nDo\n5\nJute, that is to say, the fibre extracted from\n\t\t\t\tplants belonging to the species corchorous capsularies and corchorus olitorious and the fibre known as mesta or bimli extracted from plants or the species hibiscus\n\t\t\t\tconnapinus and hibiscus sabdariffavar altissima ,\n\t\t\t\twhether baled or otherwise.\nDo\nDo\n6\nOil seeds, that is to say, seeds yielding\n\t\t\t\tnon-volatile oils used for human consumption, or in industry, or\n\t\t\t\tin the manufacture of Tarnishes, soaps and the like, or in\n\t\t\t\tlubrication, and volatile oils used chiefly in medicines,\n\t\t\t\tperfume, cosmetics and the like, but not cotton seeds and\n\t\t\t\tgroundnuts.\nDo\nDo\n7\nButter and ghee.\nDo\nDo\n8\nKakavi or kakab or molasses.\nDo\nDo\n9\nIsabgul .\nThree paise in the rupee\nThree paise in the rupee.\n10\nJira (Cumin seeds), methi (fenugru\n\t\t\t\tseeds), ajma (ajwa), kalingada seeds and asalia.\nDo\nDo\n11\nOil cakes\nDo\nDo\n12\nRaw wool and wool tops\nDo\nDo\n13\nVegetable non essential oils other than\n\t\t\t\thydrogenated vegetable oils.\nFive paise in the rupee\nFive paise in the rupee.\nSchedule 3\n(See section 10)\nGoods, the sale or purchase of which is subject to sales tax, general sales tax or purchase tax and the rates of sales tax and general sales tax\nGoods, the sale or purchase of which is subject to sales tax, general sales tax or purchase tax and the rates of sales tax and general sales tax\nSr. No.\nSr. No.\nDescription of goods\nDescription of goods\nRate of sales tax\nRate of sales tax\nRate, of general sales tax\nRate, of general sales tax\n1\n1\n2\n2\n3\n3\n4\n4\n1\nBullion and specie. One-fourth of one percent\n\t\t\t\tOne-fourth of one percent\n2\nArticles made of gold (of fineness of not less\n\t\t\t\tthan fifty percent) and of silver (of fineness of not less than\n\t\t\t\tfifty percent) both not containing precious stones or pearls,\n\t\t\t\twhether real, artificial or cultured of a value exceeding one\n\t\t\t\ttenth of the value of each such article.\nDo\nDo\n3\nHair combs, hair pins, hair brush, razor and\n\t\t\t\trazor blade, shaving brash, shaving soap, shaving cream, shaving\n\t\t\t\tstick and tooth brush.\nFive paise in the rupee\nThree paise in the rupee\n4\nAll kinds of stoves, pressure lamps,\n\t\t\t\tincandescent lanterns and lamps, and cookers, and spare parts and\n\t\t\t\taccessories of any of these articles.\nDo\nDo\n5\nFountain pens, stylograph pens, ball-point pens\n\t\t\t\tand propelling pencils and spare-parts and accessories of such\n\t\t\t\tpens and pencils.\nDo\nDo\n6\nFoodstuff and food provisions of all kinds\n\t\t\t\t(including dried fruits and dried vegetables; raw, semi-cooked,\n\t\t\t\tsemi-processed or ready to serve foods, pickles, sauces, jams,\n\t\t\t\tmarmalades, jellies; preserved fruit and honey) when sold in\n\t\t\t\tsealed containers of weight not exceeding five kilograms in each\n\t\t\t\tcontainer, but excepting whole, separated or reconstituted milk,\n\t\t\t\tmilk products, as specified in entry 7 in Schedule II Part B,\n\t\t\t\tvitaminised infant milk food sold in sealed containers as\n\t\t\t\tspecified in entry 26 in Schedule II Part A, edible oil, chilly\n\t\t\t\tpowder and salt.\nFive paise in the rupee.\nThree paise in the rupee.\n7\nHair oils\nSix paise in the rupee\nThree paise in the rupee\n8\nSuit cases, attached cases and dispatch cases\n\t\t\t\tbut excluding steel trunks and school hags made, of steel or\n\t\t\t\talluminium.\nSeven paise in the rupee\nThree paise in the rupee\n9\nPerfumes, natural and synthetic essential oils\n\t\t\t\tand their compounds and aromatic, chemicals and their compounds,\n\t\t\t\tdepilatories and cosmetics.\nDo\nDo\n10\nTable cutlery including knives, forks and spoons\nTen paise in the rupee\nThree paise in the rupee\n11\nArticles of ivory (other than ivory bangles\n\t\t\t\t(chudas and chudis) not ornamented in any manner, sandalwood or\n\t\t\t\tblack wood or inlaid therewith and ornamental metalware (not\n\t\t\t\tbeing articles specified in entry 2 in this Schedule.))\nDo\nDo\n12.\nToilet articles, that is to say, all articles\n\t\t\t\tused in cleansing or grooming parts, of human body including hair\n\t\t\t\tcreamy hair tonics, shampoo and dentifrices of all kinds but\n\t\t\t\texcluding soap.\nTen paise in the rupee\nThree paise in the rupee\n13\nAll goods other than those specified from time\n\t\t\t\tto time in section 18 and in Schedules I and II and in the\n\t\t\t\tpreceding entries.\nFive paise in the rupee\nThree paise in the rupee",
"footnote": "",
"is_definition": false,
"sort_order": 89
}
],
"metadata": {
"Act ID": "Last Updated 31st January, 2020 [Guj382]",
"Act Number": "(Gujarat Act No. 1 of 1970)",
"Enactment Date": "",
"Act Year": "1969",
"Short Title": "Gujarat Sales Tax Act, 1969",
"Type": "STATE",
"Location": "Gujarat"
},
"updated_at": "2026-09-29 21:55:19"
}