(i) the year immediately preceding the year within which the appointed day falls,
or
(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:
(i) Limit of turnover Rs. 20,000.
(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
(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.
(ii) Limit of turnover Rs. 30,000.
(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
(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.
(i) dealers who carry on business of conducting a printing press;
(ii) dealers who manufacture footwear made by hand without using power at any stage;
(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;
(iv) dealers who carry on business of photography;
(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;
(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;
(vii) any other class of small manufacturers or craftsmen or class of establishments which the State Government may notify in the Official Gazette,
(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;
(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
(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).
Section 3 • Gujarat Sales Tax Act, 1969
3. Incidence of tax.
gujarat-sales-tax-act-1969-sec-3.json
•
Section 3
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"number": "3",
"title": "3. Incidence of tax.",
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"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).",
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