PUNJAB VALUE ADDED
TAX ACT, 2005
An Act to provide for the levy and collection of value added tax and
turnover tax on the sales or purchases of goods and for the matters connected therewith
and incidental thereto, and for the repeal of the Punjab General Sales Tax Act,
1948.
Be it enacted by the Legislature of the State of Punjab in the Fifty‑sixth
year of the Republic of India as follows:
1. Short title and commencement
(1) This Act may be called
the Punjab Value Added Tax Act, 2005.
(2) It shall come into force
from the 1st day of April, 2005.
In this Act, unless the context otherwise requires,-
(a) "account
books" means record of business transactions and includes accounts,
registers and documents maintained in any manner including electronic medium;
(b) "appointed
day" means the date on which this Act comes into force;
(c) "business"
includes-
(i) any trade, commerce, manufacture,
adventure or concern 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 therefrom; and
(ii) any
transaction in connection with or ancillary or incidental to such trade,
commerce, manufacture, adventure or concern;
(d) "capital
goods" means any plant, machinery or equipment including equipment for
pollution control, quality control, laboratory and cold storage, used in
manufacturing, processing and packing of taxable goods for sale;
(e) "carrier
of goods" includes a person or a transport company or a booking agency,
who transports, receives or delivers goods;
(f) "casual
trader" means a person other than a taxable person or registered person,
who whether as principal, agent or in any other capacity, undertakes occasional
transactions in the nature of business involving purchase, sale, supply or
distribution of goods or conducting any exhibition‑cum‑sale in the
State, whether for cash, deferred payment, commission, remuneration or other
valuable consideration;
(g) "Commissioner"
means the "Excise and Taxation Commissioner" appointed by the State
Government under sub‑section (1) of section 3;
(h) "declared
goods" means goods declared under section 14 of the Central Sales Tax Act,
1956, to be of special importance in inter‑State trade or commerce;
(i) "designated officer" means an
officer appointed under section 3 and conferred with the powers to carry out
any of the purposes of this Act by a notification issued by the State
Government;
(j) "document"
means title deeds, writing or inscription and includes electronic data,
computer programs, computer tapes, computer discs, photographs, video tapes and
the like that provides evidence;
(k) "goods"
means all kinds of movable property, whether tangible or intangible, other than
newspapers, actionable claims, money, stocks, shares and securities and
includes livestock, growing crops, grass, trees, plants attached to or forming
part of the land, which are agreed to be severed before the sale or under the
contract of sale;
(1) "goods
vehicle" includes-
(i) any mechanically propelled vehicle
adapted for use upon roads whether the power of propulsion is transmitted
thereto from an external or internal source and includes a chassis to which a
body has not been attached and a trailer constructed or adapted for use for the
carriage of goods and any vehicle not so constructed or adapted when used for
the carriage of goods solely or in addition to passengers, but does not include
a vehicle running upon fixed rails or a vehicle of a special type adapted for
use only in a factory or any other enclosed premises; and
(ii) any animal‑driven or man‑driven
vehicle used for the carriage of goods solely or with passengers;
(m) "gross
turnover" includes the aggregate of the amounts of sales and/or purchases
made by any person during the given period, including any sum, charged on
account of freight, storage, demurrage, insurance and for anything done by the
person in respect of the goods at the time of or before the delivery thereof;
Explanations-
(1) The
proceeds of any sale made outside the State by a person, who carries on
business both inside and outside the State shall not be included in the gross
turnover.
(2) The
sum receivable or received from any person in respect of transaction of forward
contract, in which goods are actually not delivered, shall not be included in
the gross turnover.
(3) In
respect of transactions of delivery of goods on hire‑purchase or any
system of payment by installments, the amount to be included in the gross
turnover shall be the total sum payable by the hirer under a hire‑purchase
agreement in order to complete the purchase of or the acquisition of property
in the goods to which the agreement relates and includes any sum as payable by
the hirer under the hire‑purchase agreement by way of deposit or other
initial payment or credited or to be credited to him under such agreement on
account of any such deposit or payment whether that sum is to be or has been
paid to the owner or to any person or is to be or has been discharged by
payment of money or by transfer or delivery of goods or by any other means, but
does not include any sum payable as a penalty or interest or compensation or
damages for breach of the agreement.
(4) The amount to be included in the gross
turnover in respect of movable goods, agreed to be sold under a works contract,
shall be its sale price;
(n) "import"
means bringing of goods into the State from any place outside the territorial
jurisdiction of the State;
(o) "input
tax" in relation to a taxable person means VAT paid or payable under this
Act by a person on the purchase of taxable goods for resale or for use by him
in the manufacture or processing or packing of taxable goods in the State;
(p) "input
tax credit" means credit of input tax (in short referred to as ITC)
available to a taxable person under this Act;
(q) "manufacture"
includes any activity that brings out a change in an article or articles as a
result of some process, treatment, labour and results
in transformation into a new and different article so understood in commercial
parlance having a distinct name, character, use, but does not include such
activity of manufacture as may be notified otherwise;
(r) "offence"
means any act or omission made punishable under this Act;
(s) "output
tax" in relation to a taxable person means the tax charged or chargeable
or payable in respect of sale and/or purchase of goods, as the case may be,
under this Act;
(t) "person"
includes a sole proprietor, a partnership, a Hindu undivided family, a company,
a society, a trust, a club, an institution, an association, a local authority,
a department of any State Government, Union territory Government or Central
Government, a Government enterprise, a statutory body or other body corporate,
who whether or not in the normal course of business, purchases, sells, supplies
or distributes any goods in the State, irrespective of the fact that the main
place of business of such person is outside the State and where the main place
of business of any such person is not in the State, 'person' includes the local
manager or agent of such person in the State in respect of such business and
also includes a person engaged in the business of-
(i) transfer, otherwise than in pursuance
of a contract of property in any goods for cash, deferred payment or other
valuable consideration;
(ii) transfer
of property in goods (whether as goods or in some other form) involved in the
execution of works contract,
(iii) delivery
of goods on hire‑purchase or any system of payment by installments;
(iv) transfer
of right to use any goods for any purpose (whether or not for a specified
period) for cash, deferred payment or other valuable consideration; and
(v) supply
by way of or as part of any service or in any other manner whatsoever, of
goods, being food or any other article for human consumption or any drink
(whether or not intoxicating), where such supply or service is for cash,
deferred payment or other valuable consideration:
PROVIDED that an agriculturist or a member of his
family who sells within the State exclusively the agricultural produce, grown
on any land inside the State in which he has an interest, whether as owner,
mortgagee, tenant or otherwise, shall not be deemed to be a person;
Explanations-
(1) A
co‑operative society or a club or an association which sells or supplies
goods to its members is a person within the meaning of this clause.
(2) A
factor, a broker, a commission agent, a person's agent, an auctioneer or any
other mercantile agent by whatever name called and whether of the same
description as hereinbefore mentioned or not, who carries on the business of
selling, supplying or purchasing goods and who has in the customary course of
business, authority to sell goods belonging to the principals or to purchase
goods on their behalf, is a person within the meaning of this clause.
(3) For
the purpose of this clause "Government" will include the Government
of India or the Government of any State of the Union of India or the Union
Territories.
(4) Each
of the following persons or bodies, who dispose of any goods including
unclaimed or confiscated or as unserviceable or scrap surplus, old or obsolete
goods or discarded material or waste products whether by auction or otherwise
directly or through an agent for cash or for deferred payment or for any other
valuable consideration, notwithstanding anything contained in this Act,
irrespective of the fact whether such disposal was in the course of business or
not, shall be deemed to be a person for the purposes of this Act to the extent
of such disposals, namely:
(i) Municipal
Corporation, Municipal Councils and other local authorities constituted under
any law for the time being in force;
(ii) Railways
Administration as defined under the Railways Act, 1989;
(iii) Transport and construction companies;
(iv) Any
person holding permit for the transport vehicles granted under the Motor
Vehicles Act, 1988, which are used or adopted to be used for hire;
(v) the
State Road Transport Corporations;
(vi) Customs
Department of the Government of India administering the Customs Act, 1962;
(vii) Insurance
and Financial Corporations or companies and banks included in the Second
Schedule to the Reserve Bank of India Act, 1934;
(viii) advertising
agencies; and
(ix) any
other corporation, company, body or authority owned or set up by, or subject to
the administrative control of the Central Government or any State Government;
(u) "place
of business" means any place where a person purchases or sells goods and
includes the place where such person stores, processes, produces or
manufactures goods or keeps books of accounts or documents or any other place
where business activity is conducted;
(v) "prescribed"
means prescribed by rules under this Act;
(w) "purchase"
with all its grammatical or cognate expressions means the acquisition of goods
for cash or deferred payment or other valuable consideration otherwise than
under a mortgage, hypothecation, charge or pledge and includes,-
(i) transfer, otherwise than in pursuance
of a contract, of property in any goods for cash, deferred payment or other
valuable consideration;
(ii) transfer
of property in goods (whether as goods or in some comer form) involved in the
execution of a works contract;
(iii) delivery
of goods on hire‑purchase or any system of payment of installments;
(iv) transfer
of the right to use any goods for any purpose (whether or not for a specified
period) for cash, deferred payment or other valuable consideration;
(v) supply
by way of or as part of any service or in any other manner whatsoever, of
goods, being food or any other article for human consumption or any drink
(whether or not intoxicating) where such supply or service is for cash,
deferred payment or other valuable consideration,
and such transfer, delivery or supply of any goods
shall be deemed to be a purchase of these goods from the person making the
transfer, delivery or supply to a person to whom such transfer, delivery or
supply is made;
(x) "purchase
price" means the amount of valuable consideration paid or payable by a
person for any purchase made, including any sum charged on account of freight,
storage, demurrage, insurance and any other sum charged for anything done by a
person in respect of the goods at the time of or before delivery thereof;
Explanations-
(1) Purchase
price shall not include the tax paid or payable under this Act by a person in
respect of such purchase.
(2) In
respect of the goods listed in Schedule H, any tax, duty, cess
or fee paid or payable under the Punjab Agricultural Produce Markets Act, 1961
(Punjab Act No. 23 of 1961) or the Punjab Rural Development Act, 1987 (Punjab
Act No. 6 of 1987) or the Punjab Infrastructure (Development and Regulation)
Act, 2002 (Punjab Act No. 8 of 2002) by or on behalf of the seller or the
purchaser, shall also form part of purchase price.
(y) "quarter"
means a period consisting of three months, commencing from the first day of
April, July, October and January of a calendar year;
(z) "registered
person" means a person, who is registered for the purpose of paying
turnover tax under this Act;
(za) "repeated Act" means the Punjab
General Sales Tax Act, 1948;
(zb) "retail invoice" means an
invoice issued to the purchaser by a taxable or registered person or a casual
trader, listing therein the goods sold, with price, quantity and value;
(zc) "return" means a true and
correct account of business pertaining to the return period in the form
prescribed which shall include any additional information as may be required
under this Act or the Rules;
(zd) "return period" means the period
for which returns are to be furnished by a person;
(ze) "reverse input tax credit" means
an amount of input tax credit which is required to be reversed by a taxable
person on account of-
(i) credit note for output tax received
from seller of goods on purchases in respect of which input tax credit is claimed;
(ii) goods
returned subsequent to availing the input tax credit;
(iii) goods
are subsequently not used in accordance with the conditions prescribed for
availing input tax credit; and
(iv) having
availed the credit required to reverse the same in accordance with the
provisions of sub‑sections (8) and (9) of section 13;
(zi) "sale" with all its grammatical
or cognate expressions means any transfer of property in goods for cash,
deferred payment or other valuable consideration and includes-
(i) transfer, otherwise than in pursuance of
a contract, of property in any goods for cash, deferred payment or other
valuable consideration;
(ii) transfer
of property in goods (whether as goods or in some other form) involved in the
execution of a works contract;
(iii) delivery
of goods on hire‑purchase or any system of payment by installments;
(iv) transfer
of the right to use any goods for any purpose (whether or not for a specified
period) for cash, deferred payment or other valuable consideration;
(v) supply
of goods by any unincorporated association or body of persons to a member
thereof for cash, deferred payment or other valuable consideration;
(vi) supply,
by way of or as part of any service or in any other manner whatsoever, of
goods, being food or any other article for human consumption or any drink
(whether or not intoxicating) where such supply or service is for cash,
deferred payment or other valuable consideration; and
(vii) every
disposal of goods referred to in Explanation (4) to clause (t) of this section,
and such transfer, delivery or supply of any goods
shall be deemed to be a sale of these goods by the person making the transfer,
delivery or supply to a person to whom such transfer, delivery or supply is
made, but does not include a mortgage, hypothecation, charge or pledge.
(zg) "sale price" means the amount of
valuable consideration received or receivable by a person for any sale made
including any sum charged on account of freight, storage, demurrage, insurance
and any sum charged for anything done by the person in respect of the goods at
the time of or before the delivery thereof;
Explanations-
(1) In
relation to the transfer of property in goods (whether as goods or in some
other form) involved in the execution of works contract, sale price means such
amount as is arrived at by deducting from the amount of valuable consideration
paid or payable to a person for the execution of such works contract, the
amount representing labour and other charges incurred
and profit accrued other than in connection with transfer of property in goods
for such execution. Where such labour and other
charges are not quantifiable, the sale price shall be the cost of acquisition
of the goods and the margin of profit on them plus the cost of transferring the
property in the goods and all other expenses in relation thereto till the
property in such goods, whether as such or in any other form, passes to the contractee and where the property passes in a different
form, it shall include the cost of conversion;
(2) In
relation to the delivery of goods on hire purchase or any system of payment by
installments, the amount of valuable consideration payable to a person for such
delivery;
(3) In
relation to the transfer of right to use any goods for any purpose (whether or
not for a specified period), the valuable consideration received or receivable
for such transfer;
(4) The
amount of duties levied or leviable on goods under
the Central Excises and Salt Act, 1944 (1 of 1944), or the Customs Act, 1962
(52 of 1962), or the Punjab Excise Act, 1914 (1 of 1914), shall be deemed to be
part of the sale price of such goods, whether such duties are paid or payable
by or on behalf of the seller or the purchaser or any other person; and
(5) Sale
price shall not include tax paid or payable to a person in respect of such
sale;
(zh) "Schedule" means the Schedule
appended to this Act;
(zi) Section means a section of this Act.
(zj) "State" means the State of
Punjab;
(zk) "State Government" means the
Government of the State of Punjab;
(zl) "taxable goods" means the
goods, other than the goods declared tax‑free under section 16 of this
Act;
(zm) "tax period" means a period for
which a person is required to pay tax under this Act or the rules made thereunder;
(zn) "taxable person" means a person,
who is registered for the purpose of paying value added tax under this Act;
(zo) "taxable turnover" means that
part of gross turnover of sales or purchases, as may be determined after making
such deduction from the gross turnover of sales or purchases as are admissible
under this Act or as may be prescribed, on which a person shall be liable to
pay tax;
(zp) "Tribunal" means the Tribunal
constituted under section 4 of this Act;
(zq) "Turnover tax" (in short
referred to as TOT) means a tax, leviable on the
taxable turnover of a registered person as per the provisions of this Act;
(zr) "Value added tax" (in short
referred to as VAT) means a tax leviable on the
taxable turnover of a person, other than a registered person, under this Act;
(zs) "Vat invoice" means an invoice
issued by a taxable person, other than an exempted unit, to another taxable
person listing therein the goods supplied, with the price, quantity, value and
VAT, due and payable;
(zt) "vessel" includes any ship,
barge, boat, raft, timber, bamboos or floating materials propelled in any
manner;
(zu) "works contract" includes any
agreement for carrying out, for cash, deferred payment or other valuable
consideration, building construction, manufacturing, processing, fabrication,
erection, installation, fitting out, improvement, modification, repairs or
commissioning of any movable or immovable property;
(zv) "year" means the financial year
beginning from the first day of April, and ending with the 31st day of March.
3. Commissioner and other officers
(1) For
carrying out the purposes of this Act, the State Government may appoint an
officer to be the Commissioner and such other officers to assist him as may be
required and give them such designation as the State Government deems fit.
(2) The
Commissioner shall have jurisdiction over the whole of the State and shall have
all the powers and perform all the duties conferred or imposed upon him by or
under this Act. All other officers appointed, under sub‑section (1),
shall exercise such powers as may be conferred upon them by the State
Government.
(3) Every
officer appointed under sub‑section (1), to assist the Commissioner shall
exercise his powers, subject to the general superintendence and control of the
Commissioner.
(4) The
officers appointed under sub‑section (1), shall have deemed to be public
servants within the meaning of section 21 of the Indian Penal Code (Central Act
45 of 1860).
(1) The
State Government shall by notification in the Official Gazette constitute a
Tribunal to exercise the powers and discharge the functions conferred on it
under this Act.
(2) The
Tribunal shall consist of a Chairman and three other members to be appointed by
the State Government.
(3) The
Chairman shall either be a retired Judge of the High Court or a retired or
serving officer of the rank of Chief Secretary to the State Government or
Secretary to Government of India.
(4) The
members appointed under sub‑section (2), shall have the following
qualifications and experience, namely:
(a) should
have at least fifteen years' experience of practicing as a Chartered Accountant
under the Chartered Accountants Act, 1949 (Central Act 38 of 1949); or
(b) should
be a retired or a serving officer of the Excise and Taxation Department of the
State with at least two years' experience of the post of Additional Excise and
Taxation Commissioner; or
(c) should
be a law graduate and should have at least fifteen years 'experience of
practicing in the High Court or the Supreme Court of India in tax matters:
PROVIDED that one member of the Tribunal shall be
appointed from each of the aforesaid categories.
(5) The
State Government may appoint one of the members, to be a Vice‑Chairman of
the Tribunal.
(6) The
Vice‑Chairman shall exercise such powers and perform such functions of
the Chairman as may be delegated to him by the Chairman by a general or special
order in writing. In the absence of the Chairman, the Vice‑Chairman shall
act as Chairman.
(7) The
Chairman or a member of the Tribunal shall hold office for a term of three
years from the date he assumes charge of his office and he shall not be
eligible for re‑appointment.
(8) No
person shall be appointed or continue as Chairman or member of the Tribunal, if
he has attained the age of sixty‑five years.
(9) The
Chairman, Vice‑Chairman and other members of the Tribunal shall be
entitled to such salaries and allowances and shall be governed by such
conditions of service, as may be specified by the State Government.
(10) The
Chairman, the Vice‑Chairman or a member of the Tribunal may be removed
from the office by the State Government, if-
(a) he is
adjudged an insolvent; or
(b) he
takes up employment outside the duties of his office; or
(c) he
has become incapable of performing his duties on account of unsoundness of mind
or any other reason; or
(d) he
is guilty of such misconduct as would render him unfit to continue as Chairman
or Vice‑Chairman or member of the Tribunal; or
(e) he
is convicted of an offence involving moral turpitude.
(11) The
Chairman, the Vice‑Chairman or a member, as the case may be, may at any
time by writing under his hand addressed to the State Government, resign his
office, but his resignation shall take effect from the date on which it is
accepted.
(12) The
Chairman, the Vice‑Chairman and members of the Tribunal shall be deemed
to be public servants within the meaning of section 21 of the Indian Penal Code
(Act 45 of 1860).
(13) No
order made or act done, or proceedings taken under this Act by or before the
Tribunal, shall be called in question in any manner on the ground merely of any
defect in the constitution of the Tribunal.
(14) The
Tribunal shall have power to award costs. The arrears of such costs shall be
recoverable as arrears of land revenue.
(15) Subject
to the previous sanction of the State Government, the Tribunal shall for the
purpose of regulating its procedure, make regulations in conformity with the
provisions of this Act and the rules made thereunder.
(16) Subject
to the directions given by the State Government, the Tribunal shall sit at such
place or places as it may deem fit.
(17) The
State Government may appoint such officers or officials, as may be considered
necessary to enable the Tribunal to carry out its functions under this Act.
(18) The
administrative expenditure of the Tribunal including salaries, allowances and
pensions, if any, payable to or in respect of the Chairman, Vice‑Chairman,
members, officers and officials of the Tribunal shall be charged upon the
Consolidated Fund of the State.
(1) The
powers and functions of the Tribunal may be exercised and discharged by Benches
constituted by the Chairman from amongst the members thereof-
(a) by a
Bench consisting of three members;
(b) by a
Bench consisting of two members; and
(c) by a
single member.
(2) The
single member referred to in clause (c) of sub‑section (1), may either be
the Chairman or any other member:
PROVIDED that, if any case which comes up before a
single member, who is not the Chairman or a Bench of which the Chairman is not
a member, involves a question of law, such single member or Bench, as the case
may be, may, in his or its discretion, reserve such case for decision by a
Bench of which the Chairman shall be a member.
(3) Where
an appeal or application is heard by a Bench consisting of three members, and
the members differ in opinion on any point, then that point shall be decided in
accordance with the opinion of the majority.
(4) Where
an appeal or application is heard by a Bench, consisting of two members, and
the members are divided in their opinion on any point, then that point shall be
referred for decision to a Bench, consisting of three members, of whom, one shall
be the Chairman.
(5) In
case there are diverse judgments on an issue from the Tribunal or different
Benches of the Tribunal, the Chairman, on a reference from the Commissioner,
shall constitute a multi‑member Bench of the Tribunal, comprising himself
and at least two other members, to decide that issue. Such a Bench may recall
the earlier decisions and proceed to decide the issue afresh. The order or the
rule laid down by such a Bench, shall override all previous orders or rules on
the matter, and shall be binding on the parties.
(1) Every
person, except a casual trader and one dealing exclusively in goods declared
tax‑free under section 16, whose gross turnover during the year
immediately preceding the commencement of this Act or during any year
subsequent thereto, exceeded the taxable quantum, as provided in clause (a) of
sub‑section (3), shall be liable to pay tax under this Act by way of VAT
on the taxable turnover.
(2) Every
person, except a casual trader and one dealing exclusively in goods declared
tax‑free under section 16, whose gross turnover during the year
immediately preceding the commencement of this Act or during any year
subsequent thereto, exceeded the taxable quantum, as provided in clause (b) of
sub‑section (3), shall be liable to pay tax under this Act by way of TOT
on the taxable turnover.
(3) For
the purpose of this section, the expression 'taxable quantum' means-
(a) for
registration as a taxable person for VAT-
(i) in relation to any person, who imports
taxable goods for sale or use in manufacturing or processing any goods in the
State, rupee one;
(ii) in
relation to a person, who receives goods on consignment/branch transfer basis
from within or outside the State on which no tax has been paid under this Act,
rupee one;
(iii) in
relation to a person, liable to pay purchase tax under section 19, rupee one;
(iv) in
relation to a person, who is a manufacturer, rupees one lac;
(v) in
relation to voluntary registration, rupees five lacs;
and
(vi) in
relation to any other person, rupees twenty‑five lacs.
(b) registration
as a registered person for TOT-
in relation to a person other than those specified in
clause (a), whose turnover during the preceding year is more than rupees five lacs, but below rupees twenty‑five lacs.
(4) Every
person, who has become liable to pay tax under this Act, either by way of VAT
or TOT, shall continue to be so liable, until the expiry of the three
consecutive years during each of which his gross turnover does not exceed the
taxable quantum and such further period after the date of such expiry as may be
specified by notification by the State Government and on the expiry of such
specified period, his liability to pay, shall cease.
(5) Every
person whose liability to pay tax has ceased under sub‑section (4), shall
again be liable to pay tax under this Act from the date on which his gross
turnover again exceeds the taxable quantum.
(6) Every
casual trader shall be liable to pay tax under this Act by way of VAT on the
taxable turnover including sales through agent within the State.
7. Liability
of person registered under the Central Sales Tax Act, 1956
The person registered under the Central Sales Tax Act,
1956 (Central Act No. 74 of 1956), shall be liable to pay VAT under this Act on
any sale made by him within the State, irrespective of the fact that he is not
liable to pay tax under section 6 of this Act. However, the provisions of this
section shall not apply in case of a person, who deals exclusively in goods
declared tax‑free under section 16.
(1) Subject
to the provisions of this Act, there shall be levied on the taxable turnover of
a person other than a registered person, VAT at such rate, as specified in
Schedules, but not exceeding thirty paise in a rupee:
PROVIDED that the rate of tax applicable on purchase
or sale of declared goods, shall not exceed four percent or such rate, as may
be specified in clause (a) of section 15 of the Central Sales Tax Act, 1956.
(2) Notwithstanding
anything contained in this section, where any goods are sold in container or
are packed in any packing material, the rate of tax applicable to such
container or packing material, shall, whether the price of the container or
packing material is charged separately or not, be the same as is applicable to
the goods, contained or packed therein and the turnover in respect of the
container and packing material, shall be included in the turnover of such
goods. Where the goods, sold in container or packed in packing material are tax‑free,
the sale of such container or packing material shall also be tax‑free.
(3) The
State Government after giving fifteen days' notice by notification, of its
intention so to do, may by like notification, after the rate of tax specified
in any of the Schedules' add to or omit from or otherwise amend the Schedules
and thereupon, the Schedule shall be deemed to have been amended accordingly:
PROVIDED that if, the State Government is satisfied
that circumstances exist, which render it necessary to take immediate action,
it may, for reasons to be recorded in writing, dispense with the condition of
previous notice.
Subject to the provisions of this Act, there shall be
levied on the taxable turnover of sales of a registered person, TOT at a rate,
not exceeding two paise in a rupee, as the State
Government may specify, by notification, in the Official Gazette.
The amount of VAT or TOT shall be calculated to the
nearest rupee by ignoring fifty paise or less and
counting more than fifty paise as one rupee.
11. Bar
against collection of tax when not payable
(1) No
person, who, is not registered under this Act or if registered, is not liable to
pay tax in respect of any sale or purchase, shall collect any amount by way of
tax from any person.
(2) No
person, who is registered under this Act, shall collect any amount by way of
tax in excess of the amount of tax leviable under
this Act.
(3) No
person, who is registered under this Act, shall collect any amount by way of
tax in respect of sale of goods, which are tax‑free under section 16.
(4) If
a person collects tax in contravention of the forgoing provisions of this Act,
he shall be liable to deposit the tax so collected immediately, in the
Government treasury. In the event of failure of such person to deposit the tax,
the Commissioner or the designated officer, as the case may be, shall, by order
in writing, recover such tax, as per provisions of this Act.
12. Liability
of registered persons
(1) Liability
of a registered person shall be calculated at the rate, notified under section
9.
(2) Sale
of taxable goods held in stock by a registered person on the appointed day,
which were purchased without payment of tax under the repealed Act, shall be
liable to tax at the rate, specified for those goods under this Act.
(3) A
registered person, whose registration has been continued under section 21,
shall furnish in such form and to such authority, as may be notified, a
statement of taxable goods under this Act, held in stock on the appointed day,
within a period of thirty days from the appointed day.
(4) A
registered person shall not be entitled to input tax credit for any purchase.
(5) A
registered person shall issue only a retail invoice for sale made by him and
shall not be eligible to issue a VAT invoice.
(6)
A registered person shall not be eligible to
hold registration under the Central Sales Tax Act, 1956.
(1) A taxable person shall be entitled to the
input tax credit, in such manner and subject to such conditions, as may be
prescribed, in respect of input tax on taxable goods, including capital goods,
purchased by him from a taxable person within the State during the tax period:
PROVIDED that such goods are for sale in the State or
in the course of inter‑State trade or commerce or in the course of export
or for use in the manufacture, processing or packing of taxable goods for sale
within the State or in the course of inter‑State trade or commerce or in
the course of export:
PROVIDED FURTHER that a taxable person shall be
entitled to partial input tax credit in any other event, as may be provided in
this section in such manner and subject to such conditions as may be
prescribed:
PROVIDED FURTHER that if, purchases are used partially
for the purposes specified in this sub‑section and the taxable person is
unable to identify the goods used for such purposes, then the input tax credit
shall be allowed proportionate to the extent, these are used for such purposes,
in the prescribed manner:
PROVIDED FURTHER that input tax credit in respect of
purchase tax paid or payable by a taxable person under section 19, shall be
allowed subject to the conditions laid therein.
(2) Input
tax credit shall be allowed only to the extent by which the amount of tax paid
in the State exceeds four percent on purchase of goods-
(a) sent
outside the State other than by way of sale in the course of inter‑State
trade or commerce or in the course of export out of territory of India; and
(b) used
in manufacturing or in packing of taxable goods sent outside the State other
than by way of sale in the course of inter‑State trade or commerce or in
the course of export out of the territory of India.
(3) Where
a taxable person sends any goods as such or after being partially processed for
further processing on job work basis, he shall debit the ITC by four percent ‑of
the value of such goods. If such goods after processing are received back by
such person, the ITC debited at the time of despatch,
shall be restored. Such person shall, however, be required to produce proper
evidence in the shape of records, challans or memos
or any other document evidencing receipt of such goods, whenever asked for.
(4) Input
tax credit on furnace oil, transformer oil, mineral turpentine oil, water
methanol mixture, naphtha and lubricants, shall be allowed only to the extent
by which the amount of tax paid in the State exceeds four percent:
PROVIDED that these goods are used in production of
taxable goods or captive generation of power.
(5) A
taxable person under this section, shall not qualify for input tax credit in
respect of the tax paid on purchase of,-
(a) automobiles
including commercial vehicles, two wheelers, three wheelers and spare parts for
the repair and maintenance thereof, unless the taxable person is in the
business of dealing in such automobiles or spare parts;
(b) petrol,
diesel, aviation turbine fuel, liquefied petroleum gas and condensed natural
gas, unless the taxable person is in the business of selling such products;
(c) civil structure and immovable goods or
properties;
(d) office
equipment and building material, unless the taxable person is in the business of
dealing in such goods;
(e) furniture
fixtures including electrical fixtures and fittings, unless the taxable person
is in the business of such goods;
(f) air‑conditioning
units, air circulators and refrigeration units, unless the taxable person is in
the business of dealing in such goods or where air‑conditioning, air
circulating or refrigeration is essential for sale or storage of taxable goods
or in the manufacturing process of taxable goods;
(g) weigh
bridge, except when installed inside the manufacturing premises for use in the
manufacturing process of taxable goods;
(h) goods
used in manufacture, processing or packing of goods specified in Schedule 'A';
(i) goods used in generation, distribution
and transmission of electrical energy unless such generation, distribution and
transmission of electrical energy is for captive consumption, in which case it
would be allowed subject to the provisions of sub‑section (4) of this
section;
(j) the
provisions of food, beverage and tobacco products, unless the taxable person is
in the business of selling food, beverage and tobacco products; and
(k) goods
used for personal consumption or gifts.
(6) A
person, who was earlier registered for VAT and has subsequently got himself
registered for TOT, shall reverse the input tax credit availed by him before
such change of option, on the stock of goods held by him on the day, when he is
registered as a registered person.
(7) A
person, who was earlier registered for TOT and has subsequently got himself
registered for VAT, shall not be entitled for input tax credit on the stock of
goods held by him on the day, when he got registered as a taxable person and
shall be liable to pay TOT on such stock, if sold within thirty days from such
date.
(8) A
person, who exports goods out of India and‑has claimed refund of input
tax under sub‑section (2) of section 18, shall reverse the input tax
credit, if any, availed by him on such goods.
(9) A
person shall reverse input tax credit availed by him on goods which could not
be used for the purposes specified in sub‑section (1) of this section or
which remained in stock at the time of closure of the business.
(10) Where
the selling taxable person has made any modification in respect of a sale by
issuance of debit or credit note on the invoice book, the purchasing taxable
person shall make necessary adjustment of input tax credit availed.
(11) Input
tax credit shall be non‑transferable, except where the ownership of the
business of a person is entirely transferred.
(12) Save
as otherwise provided hereinafter, input tax credit shall be allowed only
against the original VAT invoice and will be claimed during the period in which
such invoice is received.
(13) In
case the original VAT invoice is lost or mutilated, the input tax credit will
be available only after the designated officer has determined the credit in the
prescribed manner.
(14) If
upon audit or cross verification or otherwise, it is found that a taxable
person has made a false input tax credit claim, the Commissioner or the
designated officer, as the case may be, shall order of recovery of the whole or
any part of such input tax credit, as the case may be, without prejudice to any
action or penalty provided for in this Act.
(15) The
onus to prove that the VAT invoice on the basis of which, input tax credit is
claimed, is bonafide and is issued by a taxable
person, shall lie on the claimant.
14. Input tax credit in respect of stock held
on the appointed day
(1) A
taxable person, who was registered under the repealed Act and whose
registration has been continued under section 21, shall be entitled to input
tax credit in respect of the tax paid or payable under the repealed Act on the
goods, other than capital goods, lying in stock with him on the appointed day,
to such extent and in such manner and subject to such conditions, as may be
prescribed. He shall, however, be eligible for input tax credit on capital
goods, if he is in the business of resale of such goods:
PROVIDED that such stock is out of the purchases made
within twelve months prior to the appointed day.
(2) The
taxable person, who intends to claim input tax credit under sub‑section
(1), shall within thirty days from the appointed day, furnish in the specified
form to the designated officer, a statement of taxable goods held in stock.
(3) Input
tax credit shall not be available on goods held in stock on the appointed day
in respect of which, deduction from gross turnover was claimed by such person
under the repealed Act or rules.
(4) Input
tax credit on the stock, held on the appointed day, shall be allowed on the
basis of the rate of tax, prevailing on the day preceding the appointed day or
on the day of purchase of such goods under the repealed Act or the rate of tax,
leviable under this Act, whichever is the lowest.
(5) Input tax credit available under this
section, shall be proportionately adjusted in equal installments over a period
of one year beginning after three months from the appointed day in such manner,
as may be prescribed.
(6) No
input tax credit under this section shall be allowed in respect of goods held
in stock-
(a) which
are not included in the statement of taxable goods specified under sub‑section
(2); and
(b) for
which the person does not have in this possession sales vouchers, issued by a
person, registered under the repealed Act, against the purchases of the said
goods, or which are not recorded in his books of accounts.
(7) Onus
to prove that the taxable goods held in the stock on the appointed day, has
suffered tax under the repealed Act, shall be on the claimant of input tax
credit.
(8) Save
as otherwise provided in this section, the provisions of section 13, shall
apply mutatis mittandis to the input tax credit
claimed under this section.
15. Net tax
payable by a taxable person
(1) Subject
to the provisions of this Act, the net tax payable by a taxable person for a
taxable period, shall be determined by deducting the amount of input tax credit
available to him (including input tax credit carried forward from the preceding
tax periods, if any) from the output tax, payable by him during the tax period.
(2) If
the amount of input tax credit, is more than the amount of output tax, the same
may be adjusted, at the option of the taxable person, against the tax liability
for the said tax period, if any, under the Central Sales Tax Act, 1956 and only
the remaining amount of the Central Sales Tax shall be payable.
(3) Excess
amount of input tax credit, if any, after adjustment under sub‑section
(2) shall be adjusted against any outstanding tax, penalty or interest under
this Act or under the Central Sales Tax Act, 1956, as the case may be.
(4) Excess
amount of input tax credit, if any, after adjustment under sub‑sections
(2) and (3), may be carried over to subsequent tax period or at the option of
taxable person, on application being made in the prescribed manner, be refunded
in accordance with the provisions of this Act.
(5) The
net tax payable for a tax period by a person, liable to pay tax, but not
registered under this Act shall be equal to output tax, payable for the said
tax period as per the provisions of this Act and no input tax credit shall be
admissible to him.
No tax shall be payable on the sale of goods specified
in Schedule A and no person including a taxable person or a registered person
shall charge tax on the sale of go6ds which are declared tax‑free goods
under this section.
Where any taxable goods are exported outside the territory
of India or are supplied in the course of such export falling within the scope
of section 5 of the Central Sales Tax Act, 1956, such sales shall be zero‑rated.
On such sale, no output tax is payable by any person:
PROVIDED that a taxable person making zero‑rated
sale shall be eligible for input tax credit in relation to such sales.
18. Refund
of tax to certain categories
(1) The
persons or organizations listed in Schedule G, shall be entitled to claim
refund of the tax, paid for goods, purchased in the State, on every single
purchase, exceeding rupees five thousand, excluding tax amount on proper
application, subject to such conditions, as may be prescribed.
(2) A
taxable person shall be entitled to claim refund in respect of input tax paid
on goods exported out of the territory of India, subject to such conditions and
the manner, as may be prescribed.
19. Levy of
purchase tax on certain goods
(1) Notwithstanding
anything contained in this Act, there shall be levied VAT on the taxable
turnover of purchase of the goods specified in Schedule H at the rate
applicable to such goods as per the Schedules.
(2) The
tax shall be leviable on the first purchase of these
goods from within the State. In case of Milk, however, first purchase shall be,
when purchase is made by a manufacturer of taxable goods:
PROVIDED that on subsequent sales of such goods, VAT
on sale price shall be leviable as per the provisions
of this Act.
(3) Subject
to the provisions of this Act, the purchaser of the goods, specified in
Schedule H, shall have to be registered for VAT.
(4) The
purchase tax paid by a taxable person, shall not be admissible as input tax
credit, unless the goods are sold within the State or are used for manufacture
of taxable goods in the State for sale or are sold in the course of inter‑State
trade or commerce or in the course of export.
(5) Input
tax credit, on goods liable to tax under sub‑section (1), when sold in
the course of inter‑State trade or commerce, shall be available only to
the extent of Central Sales Tax chargeable under the Central Sales Tax Act,
1956.
20. Levy of tax on turnover of purchase of
goods in certain circumstances
(1) Where
a taxable person purchases taxable goods from a person other than a taxable
person or a registered person, and
(a) uses
such goods in the manufacture of goods, declared tax‑free under section
16; or
(b) uses
such goods in the manufacture of any goods other than those specified in
Schedule A, and sends the goods so manufactured outside the State otherwise
than by way of sale in the course of inter‑State trade or commerce or
export out of India; or
(c) disposes
of such goods in any manner other than by way of sale in the State; or
(d) despatches them to a place outside the State otherwise than
as a result of sale in the course of inter‑State sale, trade or commerce
or export out of India,
there shall be levied a tax on the taxable turnover of
purchases of such goods at the rate applicable to such goods as pep the
Schedule(s):
PROVIDED that no tax shall be levied under this
section, if a tax has already been paid on such goods under section 19.
(2) Where
a registered person purchases taxable goods from a person, other than a taxable
person or a registered person, and disposes of such goods in any manner, there
shall be levied a tax on the turnover of such purchases at the rate(s)
specified in the Schedule(s).
21. Persons
liable to register
(1) No
person other than a casual trader, who is liable to pay tax under this Act,
shall carry on business, unless he is registered under this Act.
(2) Every
person required to be registered under sub‑section (1), shall make an
application for registration, within a period of thirty days from the date when
such person becomes liable to pay tax under this Act, in the prescribed manner
to the designated officer.
(3) If
the designated officer is satisfied that the application for registration is in
order, it shall in accordance with such manner and on payment of such fee, as
may be prescribed, register the applicant and grant him a registration
certificate in the prescribed form:
PROVIDED that if the designated officer is satisfied
that the particulars contained in the application are not correct, or are
incomplete or that any evidence or information required for registering the
applicant, is not furnished, it may, after necessary inquiry and after giving
the applicant an opportunity of being heard, reject the application for reasons
to be recorded in writing. However, the applicant may submit a fresh
application for registration in accordance with the provisions of this Act:
PROVIDED FURTHER that during the pendency
of an application for registration, he shall file return and pay the due amount
of tax, in the prescribed manner.
(4) Where
a person has contravened the provisions of sub‑section (1), the
designated officer shall, subject to action under section 52 or section 60, as
the case may be, register such person and grant him a registration and such
registration shall take effect as if, it had been granted under sub‑section
(3) on the application made by the person.
(5) When
any person, who was registered before the appointed day under the repealed Act,
and continues to be so registered on the day, immediately before such appointed
day, and is liable to pay tax under this Act on such appointed day, the
designated officer shall, within thirty days of receipt of application in the
prescribed form, issue to such person, in the prescribed manner, a fresh
registration under this Act for VAT or TOT, as the case may be.
(6) For
the purpose of identification of taxpayers, the Commissioner or the designated
officer, shall issue a VAT Registration Number (in short referred to as VRN) to
every taxable person and TOT Registration Number (hereinafter referred to as
TRN) to every registered person.
(7) Every
taxable person or a registered person, who is allocated a registration number,
shall mention his VRN or TRN, as the case may be, in all returns, forms or any
other documents, used for the purposes of this Act.
(8) Every
person, who is liable to pay tax, and who is a Hindu undivided family or an
association of persons, club or society or firm or company or, who is engaged
in business as the guardian or trustee or otherwise on behalf of another
person, shall make a declaration to the designated officer, stating the name of
the person or persons, who shall be deemed to be the manager or managers of
such person's business for the purposes of this Act.
(9) Save
as otherwise provided in section 77, a registration, granted under this Act,
shall be personal to the person to whom it is granted and shall not be
transferable.
22. Voluntary
registration for VAT
(1) Subject
to the provisions of sub‑section (3) of section 6, any person except one
dealing exclusively in goods declared tax‑free under section 16, may
apply in the prescribed manner to the designated officer for registration under
this Act.
(2) The
provisions of sub‑sections (2),(3) and (5) of section 21, shall apply in
respect of applications for registration under this section.
(3) Every
person, who has been registered upon application made under this section shall,
for so long as his registration remains in force, be liable to pay tax under
this Act whether his gross turnover exceeds the taxable quantum or not.
The designated officer may from time to time, by order
in writing, amend registration on information furnished under section 76.
24. Cancellation
of registration
(1) The
designated officer may, on an application made to him, or otherwise, by order
in writing, cancel registration in the prescribed manner, on-
(a) an
information received that a business, in respect of which a registration was
granted under sub‑section (3) of section 21, has been discontinued; or
(b) an
information received that the person has violated any of the provisions of this
Act or the rules made thereunder; or
(c) non‑filing
of return or non‑payment of due tax under this Act; or
(d) any
other sufficient cause including misuse of the registration or cessation of
liability to payment of tax under this Act; or
(e) the
registration granted under the Central Sales Tax Act, 1956, to a person liable
to pay tax by virtue of the provisions of section 7, but who is not otherwise
liable to pay tax under section 6, has been cancelled.
(2) Where
registration is cancelled under this section without making an application by
the person concerned, no order for such cancellation shall be passed by the
designated officer, without affording an opportunity of being heard.
(3) The
cancellation made under this section shall be effective from the date as
prescribed.
25. Security
from certain classes of persons
(1) Every
person applying for registration under this Act, shall furnish a security of
rupees fifty thousand in the manner, prescribed for securing proper and timely
payments of tax or any other sum, payable by him under this Act:
PROVIDED that the security already furnished by a
person registered under the repealed Act, shall be deemed to have been
furnished under this Act.
(2) The
designated officer granting registration may, on application made by the
person, order the release, discharge or refund of the whole security or any
part thereof, furnished by him, if the same is not required.
Explanation: The designated officer shall not be
required to retain security or surety furnished by a person on behalf of a
taxable person or registered person, if the registration of such a person has
been cancelled under this Act and nothing remains due against such a person.
(3) Where
it appears expedient to the designated officer, granting registration, so to
do, for the proper realization of, tax payable under this Act, he may, at any
time while such certificate is in force, by an order in writing and for reasons
to be recorded therein, require the person, to whom the registration has been
granted, to furnish within such time, as may be specified in the order and in
the prescribed manner, such additional security, not exceeding rupees two lac in addition to the security, furnished under sub‑section
(1), as may be specified in the order, for the aforesaid purpose:
PROVIDED that no person shall be required to furnish
any additional security under this sub‑section, unless he has been given
an opportunity of being heard.
(4) The
designated officer, granting the registration, may, by an order in writing, for
good and sufficient cause, forfeit or realise the
whole or any part of the security or additional security furnished by a person
for recovery of any amount of tax or penalty due or payable by a person:
PROVIDED that no order shall be passed under this sub‑section
without giving the person concerned, an opportunity of being heard.
(5) In
case the security is rendered insufficient because of the order made under sub‑section
(4), the person concerned shall furnish further security to make up for the
amount, which has fallen short, in such manner and within such time, as may be
prescribed.
(1) Every
taxable person shall make self assessment of tax and shall file return for a
period, within such time and in such form as may be prescribed.
(2) Every
registered person shall make self assessment of tax and shall file return for a
period, within such time and in such form as may be prescribed.
(3) Every
person shall, in such manner, as may be prescribed, pay into a Government
treasury or any bank authorised to transact
Government business or at the District Excise and Taxation Office, the full
amount of tax due from him as per provisions of this Act and shall furnish
along with the returns, receipt from such Treasury or Bank or District Excise
and Taxation Office, as the case may be, showing the payment of such amount:
PROVIDED that no payment of such amount shall be
accepted at the District Excise and Taxation Office, except through a bank
draft or crossed cheque drawn on a local Scheduled
Bank in favour of the designated officer.
(4) If
any person referred to in sub‑sections (1) and (2), discovers any bona
fide error or omission in any return furnished by him, he may rectify such
error or omission in the return, due to be filed immediately following the
detection of such error or omission. If such rectification results in a higher
amount of tax to be due than the original return, it shall be accompanied by a
receipt for payment of the additional amount of tax, payable along with the
interest at the rate specified under this Act for the period of delay, in the
manner prescribed in sub‑section (3). No such rectification shall,
however, be allowed after the end of the financial year immediately following
the year to which the rectification relates or issue of a notice for audit or
assessment whichever, is earlier. Where such rectification results in excess
amount of tax having been paid than due, such excess tax shall be refundable on
application as per provisions of this Act and the rules framed thereunder. No adjustment shall, however, be allowed for
such excess payment.
(5) In
addition to any return under sub‑sections (1) and (2), the Commissioner
or the designated officer may, require a taxable person or a registered person
to furnish SLICII further information along with the returns of at any other
time, as may be deemed necessary.
(6) Notwithstanding
anything contained in this section, the Commissioner or the designated officer,
as the case may be, may by notice, direct a person other than a taxable person
or a registered person, to file returns at such intervals and in such form and
containing such information, as may be required.
(7) Every
taxable person or registered person, as the case may be, shall file an annual
statement in such form and in such manner, as may be prescribed.
(8)
A taxable person or a
registered person, whose registration is cancelled under section 24, shall file
such final return, as may be prescribed, within thirty days from the date of
cancellation by the Commissioner or the designated officer, as the case may be.
27. Tax
deduction from the amount payable to works contractor
(1) Notwithstanding
anything contained in any of the provisions of this Act, every contracted
responsible for making payment to any person (hereinafter in this section
referred to as the contractor) for discharge of any liability on account of
valuable consideration, exceeding rupees five lac in
single contract payable for the transfer of property in goods (whether as goods
or in some other form) in pursuance of a works contract, shall, at the time of
making such payment to the contractor either in cash or in any other manner,
deduct on amount equal to two per cent of such sum towards the tax payable
under this Act on account of such contract:
PROVIDED that any individual or Hindu undivided family
not registered under this Act, shall not be liable for deduction of such tax.
(2) Any
contractor responsible for making any payment or discharge of any liability to any
sub‑contractor or in pursuance of a contract with the sub‑contractor,
for the transfer of property in goods (whether as goods or in some other form)
involved in the execution whether wholly or in part, of the work undertaken by
the contractor, shall, at the time of such payment or discharge, in cash or by cheque or draft or by any other mode, deduct an amount,
equal to two percent of such payment or discharge, purporting to be a part of
the tax, payable under this Act on such transfer, from the bills or invoices
raised by the sub‑contractor, as payable by the contractor.
(3) Every
person liable to deduct tax at source under sub‑section (1) or sub‑section
(2), as the case may be, shall make an application in the prescribed manner to
the designated officer for allotment of Tax Deduction Number. The designated
officer, after satisfying that the application is in order, shall allot Tax
Deduction Number.
(4) The
amount deducted under sub‑section (1) or sub‑section (2), as the
case may be, shall be deposited into the Government Treasury by the person
making such deduction in the prescribed manner and shall also file a return of
tax deduction and payment thereof in such form and in such manner, as may be
prescribed.
(5) Any
deduction made in accordance with the provisions of this section and credited
into the Government Treasury, shall be treated as payment towards the tax
payable on behalf of the person from whose bills and invoices, the deduction
has been made and credit shall be given to him for the amount so deducted on
the production of the certificate, in the prescribed form in this regard.
(6) If
any contracted or the contractor, as is referred to in sub‑section (1) or
sub‑section (2), as the case may be, fails to make the deduction or after
deducting such amount fails to deposit the amount so deducted, the designated
officer may, after giving an opportunity of being heard, by order in writing,
direct that the contractee or the contractor shall
pay, by way of penalty, a sum, equal to the amount deductible under this
section, but not so deducted, and if deducted, not so deposited into the
Government Treasury.
(7) Without
prejudice to the provision of sub‑section (6), if any contractee
or the contractor, as the case may be, fails to make the deduction or after
deducting, fails to deposit the amount so deducted, he shall be liable to pay
simple interest at the rate of one and half percent per month on the amount
deductible under this section, but not so deducted and, if deducted, but not so
deposited, from the date on which such amount was deductible to the date, on
which such amount is actually deposited.
(8) Where
the amount has not been deposited after deduction, such amount together with
interest referred to in sub‑section (6), shall be a charge upon all the
assets of the person concerned.
(9) Payment
by way of deduction in accordance with sub‑section (1) or sub‑section
(2), shall be without prejudice to any other mode of recovery of tax, due under
this Act from the contractor or the sub‑contractor, as the case may be.
(10) Where
on an application being made by any contractor or sub‑contractor, the
Commissioner or designated officer is satisfied that no deduction of tax or
deduction of tax at a lower rate is justified, he shall grant him such
certificate permitting no deduction of tax or deduction of tax at a lower rate,
as the case may be. On furnishing of such certificate, the person responsible
for deduction of tax, shall comply with such certificate.
(1) The
Commissioner or the designated officer with a view to ascertain the correctness
of the returns in general and admissibility of various claims, including input
tax credit or refund or both, may audit or cause to be audited, any of the
returns filed, documents or information or statutory forms submitted by a
person subject to such conditions and in such manner, as may be prescribed.
(2) For
the purpose of audit under sub‑section (1), the Commissioner or any
designated officer, may, after due notice to the person to be audited, proceed
to examine the records, stock in trade and the related documents of the person.
Such examination of records can be undertaken in any office of the Excise and
Taxation Department of the State or at the business premises of the person.
(3) The
audit under sub‑section (1), shall be carried out within a period of six
years from the date of furnishing of returns.
(1) Where
a return has been filed under sub‑section (1) or sub‑section (2) of
section 26 or in response to a notice under sub‑section (6) of section
26, if any tax or interest is found due on the basis of such return, after
adjustment of any tax paid on self‑assessment and any amount paid
otherwise by way of tax or interest, then, without prejudice to the provisions
of sub‑section (2), an intimation shall be sent to the person specifying
the sum so payable, and such intimation shall be deemed to be a notice of
demand issued under sub‑section (11) and all the provisions of this Act
shall apply accordingly:
PROVIDED that except as otherwise provided in this sub‑section,
the acknowledgment of the return shall be deemed to be an intimation under this
sub‑section in case either no sum is payable by the person or no re fund
is due to him:
PROVIDED FURTHER that no intimation under this sub‑section
shall be sent after the expiry of one year from the end of financial year in
which the return is filed.
(2) Notwithstanding
anything contained in sub‑section (1), the Commissioner or the designated
officer, as the case may be, may, on his own motion or on the basis of
information received by him, order or make an assessment of the tax, payable by
a person to the best of his judgment and determine the tax payable by him,
where,-
(a) a
person fails to file a return under section 26; or
(b) there
are definite reasons to believe that a return filed by a person is not correct
and complete; or
(c) there
are reasonable grounds to believe that a person is liable to pay tax, but has
failed to pay the amount due; or
(d) a
person has availed input tax credit for which he is not eligible; or
(e) provisional
assessment is framed.
(3) The
Commissioner on his own motion or on the basis of information received by him
may, by an order in writing, direct the designated officer to make an
assessment of the amount of tax payable by any person or any class of persons
for such period, as he may specify in his order.
(4) An
assessment under sub‑section (2), shall be made within three years after
the date when the annual statement was filed or due to be filed, whichever is
later:
PROVIDED that where circumstances so warrant, the
Commissioner may by an order in writing, allow assessment of a taxable person
or of a registered person after three years, but not later than six years from
the date, when annual statement was filed or due to be filed by such person,
whichever is later.
(5) Where
an assessment is to be made under this section, the designated officer shall,
serve a notice to the person to be assessed and such notice shall state
(a) the
grounds for the proposed assessment; and
(b) the
time, place and manner for filing objections, if any.
(6) The
designated officer, after taking into account all relevant material, which the
officer has gathered, shall on the day specified in the notice issued under sub‑section
(5) or as soon afterwards as may be, after hearing such evidence, as the assessee may produce, shall, by an order in writing, make
an assessment determining the sum payable or refund of any sum due to him on
the basis of such assessment.
(7) The
designated officer may, with the prior permission of the Commissioner within a
period of three years from the date of the assessment order, amend an
assessment, made under sub‑section (2), if he discovers under‑assessment
of tax, payable by a person for the reason that,-
(a) such a
person has committed fraud or willful neglect; or
(b) such a
person has misrepresented facts; or
(c) a part
of the turnover has escaped assessment:
PROVIDED that no order amending such assessment, shall
be made without affording an opportunity of being heard to the affected person.
(8) The
designated officer may, within a period of one year from the date of the
assessment order, rectify an assessment, made tinder sub‑section (2), if
he discovers that there is a mistake apparent from record:
PROVIDED that no order rectifying such assessment
shall be made without affording an opportunity of being heard to the affected
person.
(9) An
assessment under sub‑sections (6) and (7) shall be an assessment made
under this Act for all intents and purposes.
(10) No
assessment or other proceedings purported to be made, or executed under this
Act or the rules made thereunder, shall be,-
(a) quashed
or deemed to be void only for the reason that the same are not in the
prescribed form; or
(b) affected
by reason of a mistake, defector omission therein:
PROVIDED that such an assessment is substantially in
conformity with this Act or according to the intent and meaning of this Act and
the rules made thereunder.
(11) When
any tax, interest, penalty or any other sum is payable in consequence of any
order passed under this Act, the designated officer shall serve upon the person
a notice of demand in the prescribed form specifying the sum so payable.
(1) Notwithstanding
anything contained in section 29, where fraud or willful neglect has been
committed with a view to evade or avoid the payment of tax or due tax has not
been paid or a return has not been filed by or on behalf of a person, the
designated officer may, for the reasons to be recorded in writing, make
provisional assessment for any period to determine the tax liability so evaded,
avoided or unpaid:
PROVIDED that tax liability of such a person shall be
assessed finally after he files his return in the prescribed manner.
(2) The
provisional assessment under sub‑section (1), shall be made within a
period of six months from the date of detection. The Commissioner may, however,
for reasons to be recorded in writing, extend the said period by another six
months in a particular case referred to him by the designated officer.
31. Tax
liability of a casual trader
(1) If
a casual trader organizes a business event for sale or purchase of taxable
goods in the State, he shall apply for permission to do so to the designated
officer in the prescribed form, along with non‑refundable fee, as may be
prescribed.
(2) The
designated officer on receipt of the application may grant permission in the
prescribed form, subject to such conditions as may be prescribed.
(3) Where
a business event for sale or purchase of taxable goods is organized by a
taxable person or a registered person, he shall before organizing such event
inform the designated officer in the prescribed manner.
(4) A
casual trader organizing the business event, shall furnish, such amount of
security, in the prescribed manner, as may be determined by the designated
officer, keeping in view the nature and quantum of business likely to the
undertaken by the casual trader, but not exceeding rupees one lac.
(5) A
casual trader, who brings taxable goods from outside the State, shall report to
the nearest Information Collection Centre or check post on entry in the State,
in the prescribed form, giving full details of such goods, in the prescribed
manner.
(6) A
casual trader, shall make the payment of tax in such manner, as may be
prescribed, and shall immediately on completion of such business event or the
period for which the permission was granted by the designated officer,
whichever is earlier, report to the designated officer, about the total amount
of sales or purchases, the tax payable thereon and the tax paid and shall
deposit the amount of balance tax, if any, in the Government treasury within
such time and in such manner as may be prescribed.
(7) Where
a casual trader fails to apply for permission as required under sub‑section
(1) or fails to make a report as required under sub‑sections (5) and (6),
the designated officer shall assess to the best of his judgment the amount of
tax due and direct such person to pay the amount of tax within such time and in
such manner as may be prescribed:
PROVIDED that no assessment under this section shall
be made without affording an opportunity of being heard to the affected person.
(8) The
provisions relating to penalty, interest and recovery of this Act shall mutatis
mutandis apply to the tax payable by a casual trader under this section.
Explanation: For the purpose of this section,
"business event" shall include an event like exhibition‑cum‑sale,
seasonal clearance‑cum‑sale or any such like activity where
occasional transaction in the nature of business, is carried out.
32. Interest
for non‑payment or delayed payment of tax
(1) If
any person fails to pay the amount of tax due from him as per provisions of
this Act, he shall, in addition to the amount of tax, be liable to pay simple
interest on the amount of tax due from him at the rate of one and half percent
per month from the due date for payment till the date he actually pays the
amount of tax.
(2) If
a person having furnished a return under this Act, rectifies any error or
omission as per sub‑section (4) of section 26, which results in higher
amount of tax to be due than the original return, such a person shall be liable
to pay interest at the rate of one and half percent per month, in respect of
the additional amount of tax payable from the due date for payment till the
date he actually pays the additional amount of tax.
(3) If
a person fails to declare the amount of tax in a return, which should have been
declared, such a person shall be liable to pay simple interest at the rate of
one and half percent per month on such amount of tax from the due date for
payment till the date he actually pays such amount of tax.
(4) If
the amount of tax or penalty due from a person is not paid by him within the
period specified in the notice of demand, or if no period is specified, within
thirty days from the service of such notice the person shall in addition to the
amount of tax or penalty, be liable to pay simple interest on such amount at
the rate of one and half percent per month from the date immediately following
the date, on which the period specified in the notice or the period of thirty
days, as the case may be, expires till the date he actually pays such amount of
tax or penalty, as the case may be:
PROVIDED that where the recovery of any tax or penalty
is stayed by an order of any competent authority or any Court, the amount of
tax or penalty shall, after the order of stay is vacated, be recoverable along
with interest at the aforesaid rate on the amount ultimately found to be due
and such interest shall be payable from the date, the tax or penalty had first
become due.
(5) The
amount of interest payable under this section shall,-
(a) be
calculated by considering part of a month as one month;
(b) for
the purposes of collection and recovery, be deemed to be tax under this Act;
and
(c) be
in addition to the penalty, if any, imposed under this Act.
Explanation: If payment of the amount of tax is made
by any person through cheque and the same is
dishonored by the bank, it will amount to failure on the part of the person to
pay the amount of tax.
Value Added Tax or Turnover Tax due or payable under
this Act, shall be paid,-
(a) in
the case of a taxable person whose gross turnover exceeds rupees one crore in the previous year, on monthly basis by such date
as may be prescribed;
(b) in
the case of a taxable person whose turnover is less than one crore in the previous year, by the date, the return for
such a period is required to be filed or as may be prescribed;
(c) in
case of tax due as per assessment made under this Act, by the date, specified
in notice of demand or within a period of thirty days of the order, whichever
is earlier;
(d) in
the case of turnover tax payable by a registered person under this Act, by the
date, the return for the period is required to be filed; or
(e) in
the case of a casual trader, by such date as may be prescribed; and
(f) in
any other case, the tax shall be payable by such date, as may be specified by
the designated officer.
34. Tax as
a debt due to the State Government
Tax or any other amount due or payable by a person
under this Act, shall be a debt, due to the State Government and shall be
payable or recovered as per the provisions of this Act, and the rules framed thereunder.
35. Liability
under this Act to be the first charge
Notwithstanding anything to the contrary contained in
any contract or law for the time being in force, any amount of tax, penalty,
interest and any other sum, payable by a taxable, registered or any other
person under this Act, shall be the first charge on the property of such person
from the date on which the amount becomes due and payable.
36. Arrear
recoverable as arrears of land revenue
The amount of any tax, penalty, interest or any other
sum due and payable under this Act, which remains unpaid after the due date,
shall be recoverable as arrears of land revenue.
Payment made by a person towards amount due as a
result of any order passed under this Act shall first be adjusted, except in so
far as the recovery of the said amount or part thereof is stayed under the
provisions of this Act, against the interest payable by him on the date of
payment and thereafter towards the amounts due as a penalty and sum forfeited
and fine. Any amount remaining unadjusted shall be adjusted towards the tax
payable.
38. Restrictions
on transfer of property
No person against whom any recovery proceedings under
the provisions of this Act are pending, shall create a charge on or part with
the possession by way of sale, mortgage, gift, exchange or any other mode of
transfer whatsoever, of any of his assets, with the intention to avoid or evade
payment of any tax, penalty, interest or any other sum due or likely to become
due. In case, any charge or transfer is made in violation of the provisions of
this section, such charge or transfer shall be void as against any claim in
respect of any tax or any other sum payable by the taxable person, registered
person or any other person, till the completion of the said proceeding:
PROVIDED that such charge or transfer shall not be
void, if it is made with the previous permission of the designated officer or
the tax or any other amount due from such a person, has been fully secured for
payment by furnishing a bank guarantee. In case of outstanding arrears, the
designated officer shall inform the appropriate Registering Authority about the
liabilities under this Act.
Explanation: In this section 'assets' means land,
building, machinery, plant, shares, securities and fixed assets, charged to the
banks to the extent, to which any of the assets, do not form part of the stock
in trade of the business of the person.
(1) Subject
to the provisions of this Act and the rules made thereunder,
the Commissioner or the designated officer shall, in such manner and within
such period, as may be prescribed, refund to a person, the amount of tax,
penalty or interest, if any, paid by such person in excess of the amount due
from him and also the excess of input tax credit over output tax payable under
this Act. The refund may either be by refund voucher or at the option of the
person, by refund adjustment order as may be specified:
PROVIDED that, the Commissioner or the designated
officer shall first apply such excess amount towards the recovery of any amount
due in respect of which a notice under section 29 has been issued or any
amount, which is due, but not paid, as the case may be, and shall refund the
balance, if any.
(2) Where
any refund is due to any taxable person or registered person according to the
return furnished by him for any period, such refund may provisionally be
adjusted by him against the tax due and payable as per the returns furnished
under section 26 for any subsequent period:
PROVIDED that the amount of tax or penalty or interest
or all of these due from, and payable by, the taxable person or the registered
person, as the case may be, on the date of such adjustment, shall first be
deducted from such refund while making adjustment.
40. Interest
on delayed refund
Where an amount required to be refunded by the
Commissioner or the designated officer, to any person by virtue of an order
issued under this Act, is not so refunded to him within a period of ninety days
from the date of the order, a simple interest at the rate of three‑fourth
of one per cent per month on the said amount shall be paid to such person from
the date, immediately following the expiry of the period of ninety days to the
date of the refund:
PROVIDED that where the amount becomes refundable by
virtue of an order of the Tribunal or any Court, the interest under the
provisions of this section, shall be payable from the date immediately
following the expiry of period of ninety days from the date of such order to
the date of refund.
Explanation: (1) If the delay in granting the refund
within the aforesaid period of ninety days is attributable to the taxable
person or the registered person, as the case may be, whether wholly or in part,
the period of the delay attributable to him, shall be excluded from the period
for which interest is payable.
(2) Where
any question arises as to the period to be excluded in terms of Explanation
(1), for the purposes of calculation of interest, such question shall be
determined by the Commissioner, whose decision shall be final.
(3) Interest
under this section shall be calculated by considering part of the month as one
month.
41. Power
to withhold refund in certain cases
(1) Where
an order giving rise to a refund is the subject matter of an appeal or further
proceedings or where any other proceeding under this Act is pending, and the
officer competent to grant such refund is of the opinion that the grant of the
refund is likely to adversely affect the revenue, such officer may, with the
previous approval of the Commissioner, withhold the refund till such time as
may be determined.
(2) Where
a refund is withheld under sub‑section (1), the Commissioner shall pay
interest in accordance with the provisions of section 40 on the amount of
refund ultimately determined to be due to the person as a result of appeal or
further proceeding or any other proceeding for the period, from the date
immediately following the expiry of the period of ninety days from the date of
the order referred to in sub‑section (1), to the date of refund.
(1) Every
taxable person, registered person, casual trader or any other person, who is
required so to do by the Commissioner or the designated officer by notice
served on him, shall keep a true account of the goods sold and purchased by
him.
(2) If
the officer referred to in sub‑section (1), considers that the accounts
kept are not sufficiently clear or intelligible to determine, whether or not a
person is liable to pay tax during any period or the accounts are so kept as
not to enable a proper scrutiny of the returns or the statements furnished, he
may require such person by notice in writing to keep such accounts, including
records of sales or purchases in such form or manner, as in his opinion are
necessary for the purpose of proper assessment of tax.
(3) Every
taxable person and registered person shall keep all his account books including
those relating to his stock of goods or to purchases, sales and delivery of
goods made by him or payments made or received, at the place or places of
business, specified in his registration certificate or with the previous approval
of the Commissioner or the designated officer at such other place or places, as
may be allowed.
(4) Every
person, shall produce all account books relating to his business, if so
required by the designated officer, for the purpose of authentication in the
manner as may be prescribed.
43. Audit
of accounts by Chartered Accountant
Every person whose gross turnover in a year exceeds
the prescribed limit, shall have his accounts audited by an accountant and
shall submit to the designated officer a VAT audit report in the prescribed
form duly signed by such accountant and setting forth such particulars and
certificates as may be prescribed.
Explanation: In this section "accountant"
means a chartered accountant within the meaning of the Chartered Accountants
Act, 1949 (Central Act No. 38 of 1949), and includes any person, who by virtue
of the provisions of sub‑section (2) of section 226 of the Companies Act,
1956 (Central Act No. 1 of 1956), is entitled to be appointed to act as an
auditor of companies.
44. Period
of retention of accounts
Every person required under this Act to keep and
maintain account books or other records, shall retain them until the expiry of
six years after the end of the year to which these relate or for such other
period, as may be required or until the assessment becomes final, whichever is
later.
45. Taxable
person and registered person to issue invoice
(1) Every
taxable or registered person or an agent of such person shall, in respect of
the goods sold by him or on his behalf for value exceeding rupees one hundred,
issue to the purchaser, a VAT invoice or a retail invoice, as the case may be,
containing such information and in the manner, as may be prescribed.
(2) Each
sale below rupees one hundred, where a VAT invoice or a retail invoice has not
been issued, shall also be recorded in the account books on daily basis.
(3) Notwithstanding
anything contained in sub‑sections (1) and (2) where a purchaser asks for
an invoice, it shall be issued by the person irrespective of the fact that
value of the goods sold is less than rupees one hundred.
(4) Where
the goods are transferred otherwise than by way of sale, the taxable or
registered person shall, in respect of the goods transferred or consigned by
him or on his behalf, issue to the consignee a delivery challan
in such manner and containing such particulars, as may be prescribed.
(5) Where
a taxable person returns any goods purchased by him from another taxable person,
against a VAT invoice, he shall issue to the selling taxable person at the time
of return of the goods, a delivery‑cum‑debit note on the invoice
book and shall reverse the input tax credit availed by him in respect of those
goods.
(1) The
Commissioner or the designated officer, as the case may be, may, subject to
such conditions, as may be prescribed, require any taxable person, registered
person or any other person to produce before him any account and document or to
furnish any information, relating to stocks of goods or sale, purchase and
delivery of goods or payments made or received by the person or any other
information relating to his business, as may be necessary.
(2) All
accounts, registers and documents relating to stocks of goods or purchase, sale
and delivery of goods, payments made or received by any taxable person,
registered person or any other person and all goods kept in any place of
business of any person shall at all reasonable times be opened for inspection
by an officer referred td in sub‑section (1), and the officer may take or
cause to be taken such copies or extracts of the said accounts, registers or
documents and such inventory of the goods as appear to him to be necessary.
(3) If
the officer referred to in sub‑section (1), has reason to believe that
any taxable person, registered person or any other person has evaded or is
attempting to evade the payment of any tax due from him, he may, for reasons to
be recorded in writing, seize such accounts, registers or documents as may be
necessary and shall issue a receipt for the same. The said officer shall retain
such accounts, registers or documents for a period not exceeding thirty days in
case of current account books and sixty days for old account books. The officer
may, however, in case he finds any information necessary for further
investigation, retain a photocopy of the documents which shall be authenticated
by the person himself and shall be treated as original.
(4) For
the purpose of sub‑section (2) or sub‑section (3), the said officer
may enter and search any place of business or any other place where he has
reason to believe that the taxable person or registered person keeps or is for
the time being keeping any account, registers or documents of his business or
stocks of goods relating to his business:
PROVIDED that no officer shall enter and search any
premises, without prior permission of the Commissioner or of such other officer
not below the rank of Assistant Excise and Taxation Commissioner, as the
Commissioner may, authorize in writing.
(5) Where
any books of accounts, documents, cash or goods are found in the possession or
control of any person in the course of any search, it shall be presumed, unless
the contrary is proved, that such books of accounts, documents, cash or goods
belong to such person whose place of business is inspected.
(6) Any
officer empowered to act under sub‑section (2) or sub‑section (3),
shall have power to seize any goods, which are found in any office, shop, godown, vessel, vehicle or any other place of business, but
not accounted for by the person in his books, accounts, registers, records and
other documents:
PROVIDED that a list of all the goods seized under
this sub‑section, shall be prepared by such officer and be signed by the
officer and to independent witnesses, and a receipt of the goods shall be given
to the person from whose possession or control these are seized.
(7) The
officer shall have the power to record the statement of a person or any person
connected with his business, including a bailee or a
transporter, and such statement may, after giving the affected person a
reasonable opportunity of being heard, be used for the purpose of determining
his liability to tax.
(8) The
officer after seizing the goods, may hand over the goods on sapurdari
to the owner of the goods or a person duly authorized by such owner with the
direction that he shall not part with the goods till verification is done or
inquiry is made by such officer. The officer shall make necessary verification
or inquiry within a period of fifteen days from the date of handing over the
seized goods.
(9) The
officer may release the goods, seized under sub‑section (6), to the owner
of the goods or to the person duly authorised by such
owner, during the course of the proceedings, on furnishing security for an
amount equal to the value of the goods to the satisfaction of such an officer.
(10) If
the officer, on inquiry or verification is satisfied that the seized goods are
not accounted for or that the person has attempted to evade payment of tax in
respect of such goods, he shall, after giving the person an opportunity of
being heard, impose penalty as per provisions of this Act.
(11) The
penalty referred to under sub‑section (10), shall be deposited by the
person in the prescribed manner within a period of thirty days from the service
of the notice. If the person does not deposit the penalty, the officer shall cause
the goods to be sold in such manner, as may be prescribed and apply the sale
proceeds thereof towards the penalty and tax and refund the balance, if any, to
the owner or the person duly authorised by the owner
of such goods, subject to provisions of section 36. In the event of the goods
having been released against security under sub‑section (9), the amount
of penalty imposed shall be recovered out of such security.
(12) Where
the officer, seizing the goods or any other officer, as the case may be, is of
the opinion that the goods are subject to speedy and natural decay or where the
tax or penalty, as the case may be, is not deposited in accordance with the
provisions of this Act, he may, without prejudice to any other action that may
be taken in accordance with other provisions of this Act, cause the goods to be
sold by public auction in the prescribed manner. The sale proceeds of such
goods shall be adjusted towards the expenses of auction and amount of tax,
penalty and interest, if any. The balance, if any, shall be refunded to the
person concerned in accordance with the provisions of this Act.
(13) Notwithstanding
anything to the contrary contained in this Act, all the provisions of this
section shall mutatis mutandis apply to an un‑registered person, who has
failed to apply for registration for VAT or TOT, if the designated officer is
satisfied on the basis of definite information that such a person is liable to
pay tax under this Act.
47. Cross‑checking
of transactions
(1) With
a view to prevent evasion of tax and to ensure proper compliance of the
provisions of this Act, the Commissioner or the designated officer may, from
time to time, collect information in respect of sales and purchases effected by
a person, class or group of persons and cause any of such sales and purchases
to be cross‑checked.
(2) The
officer referred to in sub‑section (1), may from time to time, require a
person, class or group of persons to furnish such information, details and
particulars, as may be specified in respect of sales and purchases effected by
them during a period, to such authority and by such date, as may be required.
(3) The
Commissioner or the designated officer shall cause any of such transactions to
be cross‑checked by reference to the books of accounts of the purchasing
and selling persons. For this purpose, the designated officer shall send a
notice to the person, whose books of accounts are required for the purpose of
cross‑checking, stating therein the details of the transactions proposed
to be cross‑checked and the time and date on which any officer duly
authorized to cross check the transactions shall visit the place where the
books of accounts are kept by the taxable person or registered person or any
other person.
(1) With
a view to identify persons, who are liable to pay tax under this Act, but have
remained unregistered, the Commissioner may, from time to time, order survey of
such unregistered persons to be conducted.
(2) The
Commissioner or the designated officer, for the purpose of conducting survey
under sub‑section (1), may, by giving a notice, require any person, class
or group of persons, to furnish the names, addresses and other particulars of
the person or persons, who have purchased any goods from or sold any goods to
any such person, class or group of persons during a given period.
(3) The
officer referred to in sub‑section (2) may, by issuing a notice, call for
details and particulars of the services, provided by the financial
institutions, Banking companies and other institutions which shall be relevant
and useful for the purpose of the survey. He may, from time to time, cause the
results of the survey to be published in any manner that he deems proper.
However, such publication shall not disclose or indicate the identity of any
particular unregistered person identified during the survey.
(4) The
officer referred to in sub‑section (2), may, for the purpose of the
survey, enter the place of business of a person, who is unregistered or has not
applied for grant of the registration irrespective of whether such place is
principal place of business or not of a person and he may, require any
proprietor, partner, employee or any other person, who may at that time be
attending to, in any manner or helping in the business-
(a) to
afford him the necessary facility to inspect such account books, as he may
require or which may be available at such place;
(b) to
afford him the necessary facility to check or verify the cash, stock or other
valuable articles or things, which may be found therein; and
(c) to
furnish such information, as he may require in respect of any matter, which may
be useful for or relevant to any proceedings under this Act.
Explanation: A place of business, shall also include
any other place in which the person, engaged in business, or the said employee
or other person attending to or helping in business states that any of the
books of accounts or other documents or any part of cash, stock or other
valuable articles or things relating to the business, are or is kept.
(5) The
officer referred to in sub‑section (2), shall enter the place of business
only during the hours at which such place is open for business after sunrise
and before sunset. The Commissioner or the designated officer may make or cause
to be made extracts or copies from books of accounts and other documents,
inspected by him, make an inventory of any cash, stock or other valuable articles
or things checked or verified by him, and record the statement of any person,
which may be useful for or relevant to, any proceedings under this Act.
(6) The
officer referred to in sub‑section (2), in exercise of the powers
conferred under this section, shall on no account, remove or cause to be
removed from the place, where he has entered any books of accounts, other
documents or any cash, stock or other valuable articles or things.
49. Power
to collect statistics
(1) The
Commissioner may, for the purposes of better administration of this Act, direct
that statistics be collected relating to any mater under this Act.
(2) Upon
the direction made under sub‑section (1), the Commissioner or the
designated officer may, if found necessary, by notice in leading newspapers or
in such other manner as the Commissioner or the designated officer may deem
fit, call upon all persons or any class or group of persons to furnish such
information or returns, as may be stated therein for the purposes of collection
of statistics.
(3) Without
prejudice to the generality of the foregoing provisions, the State Government
may provide that every person or class or group of persons, registered under
this Act, shall furnish, in addition to any other returns, provided for elsewhere,
an annual return in such form, by such date and to such authority, as may be
notified, and different provisions may be made for different classes or group
of persons.
50. Publication
and disclosure of information in public interest
(1) Notwithstanding
anything contained in section 69, if the State Government is of the opinion
that it is necessary or expedient in the public interest to publish or disclose
the names of any person or persons and any other particulars relating to any
proceedings under this Act in respect of such person or persons, it may publish
or disclose or cause to be published or disclosed such names and particulars in
such manner as it may deem fit.
(2) No
publication or disclosure under this section, shall be made in relation to any
tax levied or penalty imposed or interest levied or any conviction inflicted
for any offence, connected with any proceeding under this Act, until the time
for presenting an appeal to the appropriate appellate authority has expired, if
the appeal has not been filed or if the appeal has been filed, the same has
been disposed of.
Explanation: In the case of a firm, company or other
association of persons, the names of the partners of the firm, the directors,
managing agents, secretaries, treasurers or managers of the company or the
members of the association, as the case may be, may also be published or
disclosed, if, in the opinion of the State Government, the circumstances of the
case justify to do so.
51. Establishment
of information collection centers or check posts and inspection of goods in
transit
(1) If,
with a view to prevent or check avoidance or evasion of tax under this Act, the
State Government considers it necessary so to do, it may, by notification,
direct for the establishment of a check post or information collection centre
or both at such place of places, as may be specified in the notification.
(2) The
owner or person in‑charge of a goods vehicle shall carry with him a goods
vehicle record, goods receipt, a trip sheet or a log‑book, as the case
may be, and a sale invoice or bill or cash memo, or delivery challan containing such particulars, as may be prescribed,
in respect of such goods meant for the purpose of business, as are being carried
in the goods vehicle and produce a copy each of the aforesaid documents to an
officer‑in‑charge of a check post or information collection centre,
or any other officer not below the rank of an Excise and Taxation Officer
checking the vehicle at any place:
PROVIDED that a person selling goods from within or
outside the State in the course of inter‑State trade or commerce, shall
also furnish or cause to be furnished a declaration with such particulars, as
may be prescribed:
PROVIDED FURTHER that a taxable person, who sells or
dispatches any goods from within the State to a place outside the State or
imports or brings any goods or otherwise receives goods from outside the State,
shall furnish particulars of the goods in a specified form obtained from the
designated officer, duly filled in and signed.
(3) At
every check post or information collection centre or at any other place when so
required by an officer referred to in sub‑section (2), the driver or any
other person in charge of the goods vehicle shall stop the vehicle and keep it
stationary, as long as may reasonably be necessary, and allow the officer‑in‑charge
of the check post or the information collection centre or the aforesaid officer
to check the contents in the vehicle by breaking open the package or packages,
if necessary, and inspect all records relating to the goods carried, which are
in the possession of the driver or any other person, as may be required by the
aforesaid officer, and if considered necessary, such officer may also search the
goods vehicle and the driver or other person in‑charge of the vehicle or
of the goods.
(4) The
owner or person in‑charge of a goods vehicle entering the limits or
leaving the limits of the State, shall stop at the nearest check post or
information collection centre, as the case maybe, and shall furnish in
triplicate a declaration mentioned in sub‑section (2) alongwith
the documents in respect of the goods carried in such vehicle before the
officer in charge of the check post or information collection centre. The
officer in charge shall return a copy of the declaration duly verified by him
to the owner or person in charge of the goods vehicle to enable him to produce
the same at the time of subsequent checking, if any:
PROVIDED that where a goods vehicle bound for any
place outside the State passes; through the State, the owner or person in‑charge
of such vehicle shall furnish, in duplicate, to the officer in‑charge of
the check post or information collection centre, a declaration in respect of
his entry into the State in the prescribed form and obtain from him a copy
thereof duly verified. The owner or person in‑charge of the goods
vehicle, shall deliver within forty‑eight hours the aforesaid copy to the
officer in‑charge of the check post or information collection centre at
the point of its exit from the State, failing which, he shall be liable to pay
a penalty to be imposed by the officer in‑charge of the check post or
information collection centre equal to fifty per cent of the value of the goods
involved:
PROVIDED FURTHER that where the goods carried by such
vehicle are, after their entry into the State, transported outside the State by
any other vehicle or conveyance, the burden of proving that the goods have
actually moved out of the State, shall lie on the owner or person in‑charge
of the vehicle:
PROVIDED FURTHER that no penalty shall be imposed
unless the person concerned has been given an opportunity of being heard.
(5) At
every station of transport of goods, bus stand or place of loading or unloading
of goods, when so required by the Commissioner or the designated officer, the
driver or the owner of the goods vehicle or the employee of transport company
or goods booking agency, shall pr6duce for examination, transport receipts and
all other documents and account books concerning the goods carried,
transported, loaded, unloaded, consigned or received for transport, maintained
by him in the prescribed manner. The Commissioner or the designated officer
shall, for the purpose of examining that such transport receipt or other
documents or account books are in respect of the goods carried, transported,
loaded, unloaded or consigned or received for transport, have the powers to
break open any package, or packages of such goods.
(6)
(a) If the officer‑in‑charge
of the check post or information collection centre or any other officer as
mentioned in sub‑section (2), has reasons to suspect that the goods under
transport are meant for trade and are not covered by proper and genuine
documents as mentioned in sub‑section (2) or sub‑section (4), or
that the person transporting the goods is attempting to evade payment of tax,
he may, for reasons to be recorded in writing and after hearing the person
concerned, order detention of the goods along with the vehicle for a period not
exceeding seventy two hours. Such goods shall be released on furnishing of
security or executing a bond with sureties in the prescribed form and manner by
the consignor or the consignee, if registered under this Act to the satisfaction
of the officer on duty and in case the consignor or the consignee is not
registered under this Act, then on furnishing of a security in the form of cash
or bank guarantee or crossed bank draft, which shall be equal to the amount of
penalty leviable rounded up to the nearest hundred.
(b) If
the owner or the person in‑charge of the goods has not submitted the
documents as mentioned in sub‑section (2) and sub‑section (4) at
the nearest check post or information collection centre, in the State, as the
case may be, on his entry into or before exit from the State, such goods shall
be detained along with the vehicle for a period not exceeding seventy two hours
subject to orders under clause (c) of sub‑section (7).
(7)
(a) The officer detaining
the goods under sub‑section (6), shall record the statement, if any,
given by the consignor or consignee of the goods or his representative or the
driver or other person in‑charge of the goods vehicle and shall require
him to prove the genuineness of the transaction before him in his office within
the period of seventy two hours of the detention. The said officer shall,
immediately thereafter, submit the proceedings along with the concerned records
to the designated officer for conducting necessary enquiry in the matter;
(b) The
designated officer shall, before conducting the enquiry, serve a notice on the
consignor or consignee of the goods detained under clause (a) of sub‑section
(6), and give him an opportunity of being heard and if, after the enquiry, such
officer finds that there has been an attempt to avoid or evade the tax due or
likely to be due under this Act, he shall, by order, impose on the consignor or
consignee of the goods, a penalty, which shall be equal to thirty percent of the
value of the goods. In case he finds otherwise, he shall order release of the
goods and the vehicle, if not already released, after recording reasons in
writing and shall decide the matter finally within a period of fourteen days
from the commencement of the enquiry proceedings;
(c) The
officer referred to in clause (b), before conducting the enquiry, shall serve a
notice on the consignor or consignee of the goods detained under clause (b) of
sub‑section (6) and give him an opportunity of being heard and if, after
the enquiry, such officer is satisfied that the documents as required under sub‑section
(2) and sub‑section (4), were not furnished at the information collection
centre or the check post, as the case may be, with a view to attempt to avoid
or evade the tax due or likely to be due under this Act, he shall by order, for
reasons to be recorded in writing, impose on the consignor or consignee of the
goods, penalty equal to fifty per cent of the value of the goods involved. In
case, he finds otherwise, he shall order release of the goods for sufficient
reasons to be recorded in writing. He may, however, order release of the goods
and the vehicle on furnishing of a security by the consignor or the consignee
in the form of cash or bank guarantee or crossed bank draft for an amount equal
to the amount of penalty imposable and shall decide the matter finally within a
period of fourteen days from the commencement of the enquiry proceedings; and
(d) The
officer‑in‑charge of a check post or information collection centre
or any other officer referred to in sub‑section (2), may receive the
amount of cash security as referred to in clause (a) of sub‑section (6)
and clause (c) of sub‑section (7) and the amount of penalty imposed under
sub‑section (4) and clauses (b) and (c) of sub‑section (7) against
a proper receipt in the prescribed manner.
Explanation: The detained goods and the vehicle shall
continue to be so detained beyond the period specified in sub‑sections
(6) and (7), unless released by the detaining officer or enquiry officer
against surety or security as provided for in these sub‑sections or the
penalty imposed has been realized or the enquiry officer orders release of the
detained goods after enquiry, whichever is earlier.
(8) In
the event of the consignor or consignee of the goods not paying the penalty
imposed under sub‑section (7) within thirty days from the date of the
communication of the order imposing the penalty, the goods detained shall be
liable to be sold by the officer who imposed the penalty for realization of the
penalty, by public auction in the prescribed manner. If the goods detained are
of perishable nature or subject to speedy or natural decay or when the expenses
of keeping them in custody are likely to exceed their value, the officer‑in‑charge
of the check post or information collection centre or any other officer
referred to in sub‑section (2), as the case may be, shall immediately
sell such goods or otherwise dispose them off after giving notice to the
cosigner or consignee in the prescribed manner. The sale proceeds shall be
deposited in the State Government Treasury and the consignor or consignee of
the goods shall be entitled to only the balance amount of sale proceeds after
deducting the amount of penalty, interest and expenses and other incidental
charges incurred in detaining and disposing of the goods:
PROVIDED that if the consignor or consignee of the
goods does not come forward to claim the goods, then the entire sale proceeds,
shall be deposited in the State Government Treasury and no claim for balance
amount of sale proceeds shall be entertained from any other person.
(9) The
officer detaining the goods shall issue to the owner of the goods or his
representative or the driver or the person in‑charge of the goods vehicle,
a receipt specifying the description and quantity of the goods so detained and
obtain an acknowledgement from such person or if such person refuses to give an
acknowledgement, then record the fact of refusal in the presence of two
witnesses.
(10) If
the order of detention of goods under sub‑section (6) or of imposition of
penalty under sub‑section (4), or sub‑section (7) or order under
sub‑section (8), is in the meantime set aside or modified in appeal or
other proceedings, the officer imposing the penalty shall give effect to the
orders in such appeal or other proceedings, as the case may be.
(11) No
person or any individual including a carrier of goods or agent of a transport
company or booking agency, acting on behalf of a taxable person or a registered
person, shall take delivery of, or transport from any station, airport or any
other place, whether of similar nature or otherwise any consignment of goods
other than personal luggage or goods for personal consumption, the sale or
purchase of which is taxable under this Act, except in accordance with such
conditions, as may be prescribed, with a view to ensure that there is no
avoidance or evasion of the tax imposed by or under this Act.
(12) Where
a transporter fails to give information as required under sub‑section (2)
about the consignor /consignee of the goods, within such time as may be
specified, or transports the goods without documents or with in genuine
documents, he shall be liable to pay, in addition to the penalty leviable under this section, the tax due on such goods at
the VAT rate applicable under this Act.
The provisions of this Act shall, for the purpose of
levy and collection of tax, determination of interest and recovery of tax and
interest, apply to the transporter.
Explanation: (1) For the purposes of this section,
where goods are delivered to a carrier, a goods booking agency or any other bailee for transportation, the movement of the goods shall
be deemed to commence at the time of such delivery and terminate at the time,
such delivery is taken from such carrier, goods booking agency or any other bailee, as the case may be.
(2) For
the purpose of sub‑section (7), service of notice on the representative
of the owner or the driver or other person in‑charge of the goods
vehicle, shall be deemed to be a valid service on the consignor or consignee of
the goods.
52. Penalty
for failure to register
Whoever fails to make an application for registration,
as required under sub‑section (2) of section 21, shall be liable for
penalty equal to the amount of tax, in addition to the tax due, and the
interest payable from the date, the person becomes liable for registration as a
taxable person or a registered person, as the case may be, till the application
for registration is made.
53. Penalty
for failure to pay tax when due
If a person registered under this Act, fails to pay
the amount of tax in accordance with the provisions of this Act, he shall be
liable to pay, in addition to the tax and the interest payable by him, a
penalty, at the rate of two per cent per month on the tax, so due and payable
from the date, it had become due to the date of its payment, or to the date of
the order of the assessment, whichever is earlier. The amount of penalty
payable under this section shall be calculated by considering part of the month
as one month.
54. Penalty
for failure to file return or annual statement
If a person registered under this Act or any other
person required to furnish return or annual statement without sufficient cause
(a) fails
to furnish any return or annual statement by the prescribed date; or
(b) fails
to furnish along with the return or annual statement, or proof of payment of
tax in accordance with the provisions of this Act; or
(c) fails
to rectify any error or omission in any return or annual statement in
accordance with the provisions of this Act; or
(d) fails
to comply with the requirements of any notice issued under this Act, the
Commissioner or the designated officer, may, direct him, to pay in addition to
tax, interest and penalty under any other provisions of this Act, a further
penalty of a sum of rupees one hundred, per day of default, subject to the
maximum of rupees ten thousand.
55. Penalty
for unauthorized collection of tax
Where a person collects tax in contravention of the
provisions of this Act, he shall be liable to pay by way of penalty, a sum
equal to one and half times of the tax so collected.
56. Penalty
for evasion of tax
If the Commissioner or the designated officer is
satisfied that the person, in order to evade or avoid payment of tax-
(a) has
concealed any particulars from any return furnished by him; or
(b) has
deliberately furnished incorrect particulars therein; or
(c) has
concealed any transactions of sale or purchase from his account books; or
(d) has
not maintained intelligible accounts, which prevent the Commissioner or the
designated officer to assess the tax due from him; or
(e) has
availed input tax credit to which he is not entitled to; or
(f) has
claimed refund which was not due to him; or
(g) has
claimed credit in respect of tax which was not actually paid, he shall direct
that the person shall pay, by way of penalty, in addition to the tax and
interest payable by him, a sum equal to twice the amount of tax, assessed on
account of the aforesaid reasons.
57. Penalty
for failure to issue invoice and use of false invoice
(1) A
person, who fails to issue invoice for any sale transaction as required under
section 45, shall be liable to pay a penalty of rupees two thousand or double
the amount of tax involved in the transaction, whichever is higher.
(2) A
person, who issues a false invoice or receives and uses an invoice knowing such
invoice to be false, shall be liable, to pay a penalty of rupees five thousand
or double the amount of tax involved in the false invoice, whichever is higher.
58. Penalty
for misuse of registration number
A person, who knowingly uses a false VAT registration
number or TOT registration number, or uses a registration number of another
person with a view to evade payment of due tax, penalty or any other amount,
shall be liable to pay penalty equal to the amount of tax evaded on this
account.
59. Penalty
for non‑payment of assessed demand
Where a person fails to make payment of the tax
assessed or interest levied or penalty imposed on him or any other amount due
from him under this Act within a period of thirty days from the date of service
of the notice of demand, he shall be liable, in addition to the interest and
the amount due, to pay, by way of penalty, a sum equal to two per cent per
month of such amount of tax, penalty, interest or any other amount due for the period for which payment has been
delayed by him after the date on which such amount was due to be paid.
60. Penalty
in cases not covered elsewhere
(1) Whosoever
contravenes or fails to comply with, any of the provisions of this Act or the
rules made there under or any order or direction made or given there under,
shall, if no other penalty is provided under this Act for such contravention or
failure, be liable to pay penalty, not exceeding rupees ten thousand subject to
a minimum of rupees one thousand.
(2) Where
such contravention or failure continues thereafter, the person shall be liable
to pay a further penalty of rupees one hundred per day from the due date
specified for payment of penalty under sub‑section (1).
61. Opportunity
before imposition of penalty
No penalty under this Act shall be imposed, unless the
person concerned is afforded an opportunity of being heard by serving a notice.
(1) An
appeal against every original order passed under this Act or the rules made
there under shall lie,-
(a) if
the order is made by an Excise and Taxation Officer or by an Officer‑in‑charge
of the information collection centre or check post or any other officer below
the rank of Deputy Excise and Taxation Commissioner, to the Deputy Excise and
Taxation Commissioner;
(b) if
the order is made by Deputy Excise and Taxation Commissioner, to the
Commissioner;
(c) if
the order is made by the Commissioner or any official exercising the powers of
the Commissioner, to the Tribunal.
(2) An
order passed in appeal by a Deputy Excise and Taxation Commissioner or by the
Commissioner or any officer on whom the powers of the Commissioner are
conferred, shall be further appealable to the
Tribunal.
(3) Every
order of the Tribunal and subject only to such order, the order of the
Commissioner or any officer exercising the powers of the Commissioner or the
order of the Deputy Excise and Taxation Commissioner or of the designated
officer if it was not challenged in appeal or revision, shall be final.
(4) No
appeal shall be entertained, unless it is filed within a period of thirty days
from the date of communication of the order appealed against.
(5) No
appeal shall be entertained, unless such appeal is accompanied by satisfactory
proof of the prior minimum payment of twenty five per cent of the total amount
of tax, penalty and interest, if any.
(6) Notwithstanding
anything contained in sub‑section (5), if the appellate authority is
satisfied that whole of the amount of tax, penalty and interest due from a
person is required to be deposited before entertaining an appeal, it may order
for the payment of the remaining amount of tax, penalty and interest, as a pre‑condition
for entertaining the appeal.
(7) In
deciding an appeal, the appellate authority, after affording an opportunity of
being heard to the parties, shall make an order-
(a) affirming or amending or canceling the
assessment or the order under appeal; or
(b) may
pass such order as it deems to be just and proper.
(8) The
appellate authority shall pass a speaking order while deciding an appeal and
send copies of the order to the appellant and the officer whose order was a
subject matter of appeal.
(1) A
person or the State representative, on behalf of Commissioner, aggrieved with
the order of the Appellate Authority, made under this Act, may file an appeal
before the Tribunal.
(2) The
appeal shall be filed within a period of thirty days from the date of the
communication of the order of the first Appellate Authority by either of the
parties.
(3) The
Tribunal may, on an application made by the appellant, order the stay of the
recovery of the amount involved, subject to the payment of minimum twenty five
per cent of the amount and such other conditions, as it may deemed necessary.
(4) In
deciding an appeal, the Tribunal after affording an opportunity of being heard
to the parties, shall make an order-
(a) affirming
or amending or canceling the order against which appeal has been filed; or
(b) may
pass such order as it deems to be just and proper.
(5) The
Tribunal shall pass a speaking order while deciding an appeal and send copies
of the order to the appellant and the Commissioner.
64. Condonation of delay
Notwithstanding anything contained in sections 62 and
63, the appellate authority may in the interest of justice, for the reasons to
be recorded in writing, condone delay in cases where appeal is , not filed
within the stipulated period.
(1) The
Commissioner or designated officer may of his own motion call for the record of
any proceedings, which are pending before or have been disposed of by any
authority subordinate to him for the purpose of satisfying himself as to the
legality or propriety of such proceedings or order made therein and may pass
such order in relation thereto as he may think fit.
(2) A
Tribunal, on application made to it against an order of the Commissioner under
sub‑section (1), within a period of thirty days from the date of
communication of the order, may call for and examine the record of any such
case and pass such order thereon, as it thinks just and proper.
(3) No
application for revision under sub‑section (2) shall be entertained
unless such application is accompanied by satisfactory proof of the prior
minimum payment of twenty five per cent of the total amount of tax, penalty and
interest, if any.
(4) No
order shall be passed under this section, which adversely affects any person
unless such person has been given an opportunity of being heard.
(1) The
Commissioner or a designated officer may, at any time within three years from
the date of any order passed by him, not being an order passed under sub‑section
(2) of section 29 of his, own motion, rectify any mistake apparent from the
record, and shall within a like period rectify any such mistake which has been
brought to his notice by any person affected by such order:
PROVIDED that no such rectification shall be made, if
it has the effect of enhancing the tax or reducing the amount of refund without
affording an opportunity of being heard to the affected person.
(2) The
Tribunal may suo‑motu or on a reference from
the affected person or the Commissioner or any other officer so authorized by
the Commissioner may, consider rectification of an order passed by it. The
provision of sub‑section (1) shall apply mutatis mutandis to the
rectification of mistake by the Tribunal.
(3) Where
any such rectification has the effect of reducing the amount of the tax or
penalty, the Commissioner shall in the prescribed manner, order the refund of
the amount so due to such person.
(4) Where
any such rectification has the effect of enhancing the amount of the tax or
penalty or reducing the amount of the refund, as the case may be, the
Commissioner shall order recovery of the amount due from such person as per
provisions of this Act.
67. Bar
on appeal against certain orders
No appeal or revision shall lie against-
(a) a
notice issued under this Act calling upon a person for audit or assessment or
for any other purposes including for recording statements; or
(b) a
notice issued under this Act asking to show cause as to why the penalty for an
offence under this Act should be levied; or
(c) a
notice providing an opportunity of being heard as required under this Act; or
(d) any
order pertaining to seizure or retention of account books; or
(e) any
order issued under section 74; or
(f) any
order issued under sub‑section (1) of section 87; or
(g) a
direction to maintain certain accounts or furnish certain information,
statements, statistics or return; or
(h) any
guidelines formulated, instructions issued or directions given by the
Commissioner for carrying out any purposes of this Act.
68. Appeal
or revision to High Court
(1) An
appeal or revision shall lie to the High Court from every order passed in
appeal or revision by the Tribunal, if the High Court is satisfied that the
case involves a substantial question of law.
(2) The
Commissioner or a person aggrieved by any order passed by the Tribunal, may
file an appeal to the High Court and such appeal under this section shall be-
(a) filed
within a period of sixty days from the date on which the order appealed against
is received by the aggrieved person or the Commissioner;
(b) in
the form of a memorandum of appeal, precisely stating therein the substantial
question of law involved.
(3) Where
the High Court is satisfied that a substantial question of law is involved in
any case, it shall formulate that question.
(4) The
appeal or revision shall be heard only on the question so formulated, and the
respondents shall, at the hearing of the appeal or revision, be allowed to
argue that the case does not involve such question:
PROVIDED that nothing in this section shall be deemed
to take away or abridge the power of the High Court to hear, for reasons to be
recorded, the appeal or revision on any other substantial question of law, not
formulated by it, if it is satisfied that the case involves such question.
(5) The
High Court shall decide the question of law, so formulated and deliver such
judgment thereon containing the grounds on which such decision is founded and
may award such cost as it deems fit.
(6) The High Court may
determine any issue which-
(a) has
not been determined by the Tribunal; or
(b) has
been wrongly determined by the Tribunal, by reason of a decision on such
question of law as is referred to in sub‑section (1).
(7) The
'payment of any amount, due to be paid by a person, in accordance with the
order of the Tribunal in respect of which an appeal has been preferred under
this section, shall not be stayed by the High Court pending the final disposal
of such appeal; but if such amount is varied as the result of such appeal, the
excess tax, penalty, interest or sum forfeited paid shall be refunded in
accordance with the provisions of section 39 of this Act.
(8) Save
as otherwise provided in this Act, the provisions of the Code of Civil
Procedure, 1908 (5 of 1908) relating to appeals to the High Court shall, as far
as may be, apply in the case of appeals or revisions under this section.
69. Returns
to be confidential
(1) Subject
to provisions of section 50, all particulars contained in any statement made,
return furnished or accounts or documents produced in accordance with this Act
or in any evidence recorded in the course of any proceedings under this Act,
other than the proceedings before a Criminal Court, shall, save as provided in
sub‑section (2) be treated as confidential.
(2) Notwithstanding
anything contained in the Indian Evidence Act, 1872, no court shall, save as
aforesaid, be entitled to require any officer of the State Government to
produce before it any such statement, return, account, record or document or
any part thereof or to give evidence before it in respect thereof.
(3)
Nothing in this section
shall apply to the disclosure of any of the particulars referred to in sub‑section
(1) for the purpose of prosecution under the Indian Penal Code in respect of
any such statement, return, accounts, records, documents or evidence or for use
of the Excise and Taxation Department of the State or of the officials of the
Government of India or any State Government or for the purpose of preparing
data by the official of an agency with whom the State Government have entered
into a contract.
(1) The
State Government may, by notification in the Official Gazette, make rules for
carrying out the purposes of this Act.
(2) The
rules under this Act may be made either with prospective effect or with
retrospective effect:
PROVIDED that the rules shall be made under this Act
with retrospective effect only, if the same are in public interest.
(3) Every
rule made under this Act shall be laid, as soon as may be, after it is made,
before the House of the State Legislature, while it is in session, for a total
period of ten days, which may be comprised in one session or in two or more
successive sessions, and if, before the expiry of the session in which it is so
laid or the successive sessions as aforesaid, the House agrees in making any
modification in the rules, or the House agrees, that the rules should not be
made, the rules shall thereafter have effect only in such modified form or be
of no effect, as the case may be; so, however, that any such modification or
annulment shall be without prejudice to the validity of anything previously
done or omitted to be done under that rule.
71. Court fees on memorandum of appeal and
application for revision
A memorandum of appeal filed under sections 62 and 63,
and an application for revision made under section 65, shall bear court fee
stamps of such value, as may be prescribed.
72. No time limit for completion of assessment
or amended assessment in certain cases
(1) Notwithstanding
the period of limitation provided for assessment or amended assessment in
section 29 or in any other provisions of this Act, the assessment or amended
assessment may be made at any time in consequence of or to give effect to, any
order made by any court or other authority, in exercise of the powers vested in
it under the law for the time being in force.
(2) Where
the assessment proceedings relating to any person remained stayed under the
orders of any court or other authority for any period, such period shall be
excluded in computing the period of limitation for assessment or amended
assessment provided under this Act.
73. Assessee
permitted to attend through authorized agent
(1) A
person, who is entitled or required to attend before any authority in
connection with any proceedings under this Act, may attend through an agent.
For the purpose of this section, an agent means a person authorized by the
principal in writing to appear on his behalf before a designated officer, the
Commissioner or the Tribunal or any other Officer appointed by the State
Government to assist the Commissioner under sub‑section (2) of section 3
being,-
(a) a
relative; or
(b) a
person regularly employed; or
(c) a
legal practitioner, who is entitled to plead in any court of law in India; or
(d) a bona
fide income‑tax practitioner; or
(e) a
chartered accountant within the meaning of the Chartered Accountants Act, 1949
(38 of 1949) and includes a person who by virtue of the provisions of sub‑section
(2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be
appointed to act as an auditor of companies registered in the State; or
(f) a
retired gazetted officer of the Punjab Excise and
Taxation Department, who has an experience of working in any capacity for a
minimum period of five years under this Act and/or the repealed Act, provided a
period of two years had elapsed since the date of his retirement.
(2) No
person, who has been dismissed from Government service, shall be qualified to
represent any person under sub‑section (1).
(3) If
any practitioner or an agent of a person, is found guilty of misconduct in any
proceedings before any authority under this Act by the Commissioner, the Commissioner
may order that he shall be disqualified to represent under sub‑section
(1):
PROVIDED that no such order shall be made in respect
of such person unless he is given an opportunity of being heard.
(4) Any
person against whom any order is made under sub‑section (3) may appeal to
the Tribunal against such order in accordance with the provisions of section
63.
74. Power
to call for information
The Commissioner or any officer, appointed to assist
him under sub‑section (2) of section 3, may, for carrying out the
purposes of this Act, by an order in writing, require any person, including a
banking company, Railways, Post Office or any officer thereof to furnish any
information or statement, useful for or relevant to any proceeding under this
Act.
Subject to such conditions, as maybe prescribed, the
Commissioner may, by order in writing, delegatd any
of his powers under this Act, to any officer appointed under section 3 to
assist him, except those conferred upon him specifically by the State
Government.
76. Information
to be furnished regarding change of business
If any taxable person or registered person-
(a) sells
or otherwise disposes of his business or any place of business; or
(b) discontinues~
or transfers his business or changes his place of business or opens a new place
of business; or
(c) changes
the name, constitution or nature of his business; or
(d) wants
to make any change in the class or classes of goods dealt by him, he shall
inform the designated officer in the prescribed manner, and, if any, such
person dies, his legal representative shall in the like manner, inform the said
authority.
Where the ownership of the business of a person is
entirely transferred and the transferee carries on such business either in the
same name or in some other name, the transferee shall for all the purposes of
this Act, be deemed to be and to have always been registered as if, the
registration of such person had initially been granted to the transferee; and
the transferee shall on application to the designated officer, be entitled to
have the registration amended accordingly in the prescribed manner.
78. Liability
to tax on stock in certain cases
Notwithstanding anything to the contrary contained in
this Act, a person whose registration has been cancelled, shall be liable to
pay tax on the unsold stock, held on the date of cancellation, as per the
provisions of this Act.
(1) Notwithstanding
anything contained in the Indian Partnership Act, 1932 or any agreement to the
contrary, where any firm is liable to pay tax under this Act, the firm and each
of the partners of the firm, shall be jointly and severally liable for such
payments and accordingly any notice or order under this Act, may be served on
any person, who was a partner during the relevant time whether or not the firm
has been dissolved and all the provisions of this Act shall apply accordingly.
(2) Where
any such partner retires from the firm, he shall be liable to pay the tax,
penalty, sum forfeited and interest remaining unpaid at the time of his
retirement and any such amount due up to the date of retirement, though un‑assessed
on that date.
80. Liability
to pay tax in case of death
(1) Where
a person, liable to pay tax under this Act, dies then-
(a) if
the business carried on by that person is continued after his death by his
legal representative or any other person, such legal representative or other
person shall be liable to pay tax including any penalty, sum forfeited and
interest due from such person under this Act or under the repealed Act, in the
like manner and to the same extent as the deceased person was; and
(b) if
the business carried on by the person is discontinued whether before or after
his death, his legal representative shall be liable to pay out of the estate of
the deceased, in the like manner and to the same extent as the deceased person
would have been liable to pay if he had not died, the tax including any
penalty, sum forfeited and interest due from such person under this Act or
under the repealed Act,
whether such tax including any penalty, sum forfeited
and interest has been assessed before his death, but has remained unpaid, or is
assessed after his death.
(2) Where
a person, liable to pay tax under this Act, is a Hindu Undivided Family and the
joint family property is apportioned amongst the various members or group of
members, then each member or group of members shall be jointly and severally
liable to pay the tax including any penalty, sum forfeited and interest due
from the person under this Act or under the repealed Act, up to the time of the
partition, whether such tax including any penalty, sum forfeited and interest
has been assessed before partition, but has remained unpaid, or is assessed
after partition.
(3) Where
a person liable to pay tax under this Act, is a firm, and the firm is
dissolved, then every person who was a partner, shall be jointly and severally
liable to pay to the extent to which he is liable under this section, the tax
including any penalty, sum forfeited and interest due from the firm under this
Act or under the repealed Act, up to the time of dissolution, whether such tax
including any penalty, sum forfeited and interest has been assessed before such
dissolution, but has remained unpaid or is assessed after dissolution.
(4) Where
a person, liable to pay tax under this Act, transfers or otherwise disposes of
his business in whole or in part, or effects any change in the ownership
thereof, in consequence of which he is succeeded in the business or part
thereof by any other person, then both the persons shall jointly and severally
be liable to pay the tax including any penalty, sum forfeited and interest due
from the person under this Act or under the repealed Act, up to the time of
such transfer, disposal or change, whether such tax including any penalty, sum
forfeited and interest has been assessed before such transfer, disposal or
change, but has remained unpaid, or is assessed thereafter.
(5) Where
the person, liable to pay tax under this Act-
(a) is
the guardian of award on whose behalf the business is carried out by the
guardian, or
(b) is
trustee, who carries on the business under a trust for the beneficiary, then,
if the guardianship or the trust is terminated, the ward or, as the case may
be, the beneficiary, shall be liable to pay the tax including any penalty, sum
forfeited and interest due from the person up to the time of the termination of
the guardianship or trust, whether such tax including any penalty, sum
forfeited and interest has been assessed before the termination of the
guardianship or trust, but has remained unpaid, or is assessed thereafter.
(6) Where
a person is liable to pay tax under this Act, is succeeded in the business by
any person in the manner described in clause (a) of sub‑section (1) or in
sub‑section (4), then such a person shall be liable to pay tax on the
sales or purchases of goods, made by him on and after the date of such
succession and shall, unless he already holds a registration, apply for
registration within a period of sixty days from the date of such succession.
81. Certain agents liable to pay tax for sales
on behalf of principal
(1) Where
any person sells or purchases any taxable goods on behalf of his principal, any
taxable goods dispatched to/by him from/to outside the State, then such person
and his principal, shall both be jointly and severally liable to pay tax on the
turnover of such sales or purchases.
(2) If
the principal, on whose behalf the commission agent has sold or purchased any
goods, shows to the satisfaction of the Commissioner that the tax has been paid
by such commission agent on such goods under sub‑section (1), the
principal shall not be liable to pay the tax again in respect of the same
transaction.
(3) Where
a manager or an agent of a non‑resident person sells or purchases any
goods on behalf of a non‑resident person in the State, then the non‑resident
person and the manager or agent residing or working in the State, shall be
jointly and severally liable to pay tax on the turnover of such sales or
purchases:
PROVIDED that, if the non‑resident person shows
to the satisfaction of the Commissioner that the tax payable in respect of such
sale or purchase has been paid by the manager or agent residing in the State,
then the nOn‑resident person shall not be liable
to pay tax in respect of the same transaction.
(1) When
two or more companies are to be amalgamated by the order of a Court or of the
Central Government and the order is to take effect from a date earlier to the
date of the order, and such companies have sold or purchased any goods to or
from each other in period commencing on the date from which the order is to
take effect, and ending on the date of the order, then such transactions of
sale or purchase shall be included in the turnover of the sales or of the
purchases of the respective companies and will be assessed to tax accordingly.
(2) Notwithstanding
anything contained in the said order, for all purposes of this Act, the said
two or more companies shall be treated as distinct companies and shall be
treated as such for all periods up to the date of the said order and the
registration of the said companies under this Act shall be cancelled with
effect from the date of the said order.
(3) The
words and expressions used in this section, but not defined, shall have the
respective meanings, assigned to them in the Companies Act, 1956 (1 of 1956).
83. Liability
in case of company, firm or society in liquidation
(1) Every
person-
(a) who
is a liquidator of any company, firm or society, which is being wound up
whether under the orders of a Court or otherwise; or
(b) who
has been appointed as receiver of any assets of a company (hereinafter referred
to as the "liquidator"), shall, within thirty days after he has
become such liquidator, give notice of his appointment as such to the
Commissioner or the designated officer.
(2) The
Commissioner or the designated officer shall, after making such inquiries or
calling for such information, as he may deem fit, notify the liquidator within
three months from the date on which he received notice of the appointment of
the liquidator, the amount which in the opinion of the Commissioner or the
designated officer, would be sufficient to provide for any tax, interest or
penalty, which is then, or is likely thereafter, to become payable by the
company.
(3) Notwithstanding
anything contained in the Companies Act, 1956, when any private company is
wound up and any tax, interest or penalty assessed under this Act on the
company for any period, whether before or in the course of or after its
liquidation, cannot be recovered, then every person, who was a director of the
private company at any time during the period for which the tax is due, shall
be jointly and severally liable for the payment of such tax, interest or
penalty, unless he proves to the satisfaction of the Commissioner or the
designated officer that non‑recovery cannot be attributed to any gross
neglect, misfeasance or breach of duty on his part in relation to the affairs
of the company.
Explanation: For the purpose of this section, the
expression 'private company' shall have the meaning assigned to it under
section 3 of the Companies Act, 1956 (1 of 1956).
84. Provisions
in case of inter‑State trade
Notwithstanding anything contained in this Act, a tax
on the sale or purchase of goods shall not be imposed under this Act,-
(a) where
such sale or purchase takes place outside the State; or
(b) where
such sale or purchase takes place in the course of inters‑State trade or
commerce; or
(c) where
such sale or purchase takes place in the course of import of the goods into or
export of the goods out of the territory of India:
PROVIDED that the last sale or purchase of any goods
preceding the sale or purchase occasioning the export of such goods out of the
territory of India, shall also be deemed to be in the course of such export, if
such last sale or purchase takes place after making an agreement or order for
such export.
85. Determination
of disputed questions
If any question arises, otherwise than in proceedings
before a Court or before the commencement of assessment of a person under
section 26, whether or not, for the purposes of this Act,-
(a) any
person, society, club or association or any firm or any branch or department of
any firm, is a person, or
(b) any
particular thing done to any goods amounts to or result in the manufacture of
goods, within the meaning of that term, or
(c) any
transaction is a sale or purchase or where it is a sale or purchase, the sale
price or the purchase price, as the case may be, thereof, or
(d) any
particular person is required to be registered, or
(e) in
the case of any person liable to pay tax, any tax is payable by such person in
respect of any particular sale or purchase or if, tax is payable, the rate
thereof, or
(f) input
tax credit can be claimed on any particular transaction of purchase and if, it
can be claimed, then what are the conditions and restrictions subject to which,
such credit can be claimed, or
(g) any
other question, as may be raised relating to the procedures and processes under
this Act or the Rules made there under,
the Commissioner shall, subject to the provisions of
this Act and the Rules framed there under, make an order determining such question.
Explanation: (1) For the purposes of this section, the
assessment of the person shall be deemed to have commenced under section 26
when the person is served with any notice by the designated officer.
(2) The
Commissioner may direct that the determination shall not affect the liability
of any person under this Act, in respect of any sale or purchase, effected
prior to the determination.
(3) If
any such question arises from any order already passed under this Act or the
repealed Act, no such question shall be entertained for determination under
this section, but such question may be raised in appeal against such order.
86. Power to seek assistance from police
officer or other officer
An officer exercising the powers under this Act, may
take the assistance of any police officer or other officer of the Government,
as and when required and upon such request for assistance being made, the
police officer or the other office, shall render necessary help in accordance
with law.
87. Powers
to summon witness and production of records
(1) In
exercising the functions conferred on it by or under this Act, the Tribunal or
the Commissioner or the officers appointed under sub‑section (1) of
section 3, to assist the Commissioner, shall have all the powers conferred on a
Civil Court under the provisions of the Civil Procedure Code, 1908 (Central Act
5 of 1908) in respect of the following matters, namely-
(a) summoning
and enforcing the attendance of any person and examining him on oath or
affirmation;
(b) compelling
the production of documents and impounding them;
(c) proof
of facts by affidavits; and
(d) issuing
commissions for examination of witnesses.
(2) In
the case of an affidavit, any officer appointed under sub‑section (1) of
section 3,may administer the oath to the deponent.
(3) Any
proceeding under this Act before the Tribunal or the Commissioner or any person
appointed to assist the Commissioner under sub‑section (1) of section 3,
shall be deemed to be "judicial proceedings" within the meaning of
sections 193 and 228 and for the purposes of section 199 of The Indian Penal
Code, 1860 (Central Act 45 of 1860).
88. Bar on
certain proceedings
No assessment made and no order passed under this Act
or the Rules made there under shall be called into question in any Civil Court.
No suit, prosecution or other legal proceedings shall
lie against any officer or servant of the Government for anything which is in
good faith done or intended to be done under this Act or the Rules made thereunder.
The burden of proving that any sale or purchase,
effected by a person, is not liable to tax under this Act or to prove
entitlement for input tax credit on any purchases, shall be one such person.
91. Power
to remove difficulties
(1) If
any difficulty arises in giving effect to any of the provisions of this Act,
the State Government may, by order published in the Official Gazette, make such
provision not inconsistent with the provisions of this Act, as may appear to be
necessary for removing the difficulty:
PROVIDED that no order shall be made under this
section after the expiry of a period of two years from the date of commencement
of this Act.
(2) Every
order made under this section, shall be laid, as soon as may be, after it is
made, before the Legislative Assembly.
(1) With
effect from the date of coming into force of this Act, the Punjab General
'Sales Tax Act, 1948 (Punjab Act 46 of 1948) shall stand repealed.
(2) The
repealing of the Act under sub‑section (1) shall not,-
(a) revive
anything not in force or existing at the time when the repeal takes effect; or
(b) affect
the previous operation of the repealed Act or anything done or suffered thereunder; or
(c) affect
any obligation, or liability acquired, accrued or incurred under the repealed
Act; or
(d) affect
any penalty, forfeiture or punishment incurred or inflicted in respect of any
offence or violation committed under the provisions of the repealed Act; or
(e) affect
any investigation, enquiry, assessment, proceeding, any other legal proceeding
or remedy instituted, continued or enforced under the repealed Act,
and any such penalty, forfeiture or punishment or any
proceeding or remedy instituted, continued, or enforced under the repealed Act,
shall be deemed to be instituted, continued or enforced under the corresponding
provisions of this Act.
(3) Notwithstanding such
repeal,-
(a) the
provisions of sections 10A, 10B and 30A of the repealed Act and the rules
framed there under relating to tax concessions to industrial units and
assessment thereof, shall remain in force subject to the exceptions,
restrictions and conditions as may be notified by the Government;
(b) all
rules made and notification issued under the provisions of the repealed Act
and/or rules made thereunder and in force on the date
of the commencement of this Act, shall remain in force, unless such rules and
notifications are superseded in express terms or by necessary implication by
the provisions of this Act or the rules made and notifications issued thereunder;
(c) any
reference to any section of the repealed Act in any rule, notification, shall
be deemed to refer to the relevant corresponding section of this Act, until
necessary amendments are made in such rule, notification;
(d) the
limitations provided in this Act, shall apply prospectively, and all events
occurred and all issues, which arose prior to the date of commencement of this
Act, shall be governed by the limitations provided or the provisions contained
in the repealed Act;
(e) anything
done or any action taken under the Act so repealed (including any notification,
order, notice issued, application made, or permission granted), which is not
inconsistent with the provisions of this Act, shall be deemed to have been done
or taken under the corresponding provisions of this Act, as if, this Act was in
force at the time such thing was done, or action was taken, and shall continue
to be in force, unless and until superseded by anything done or any action
taken under this Act;
(f) any
reference in any provisions of the repealed Act by this Act to an officer,
authority or Tribunal shall, for the purposes of carrying into effect the
provisions contained in this section, be construed as reference to the
corresponding officer, authority or Tribunal, appointed or constituted by or
under this Act; and if any question arises as to who such corresponding
officer, authority or Tribunal is, then the matter shall be referred to the
State Government and the decision of the State Government thereon shall be
final; and
(g) if
any difficulty arises in giving effect to the provisions of this section, the
State Government may, by general or special order published in the Official
Gazette, do anything not inconsistent with such provisions which appears to it
to be necessary or expedient, keeping in view the context of the subject
matter.
(1) A
person, who would have continued to be liable to pay tax under the repealed
Act, had this Act not come into force, shall be deemed to be registered under
this Act, till a fresh registration is granted to him under this Act or till a
period of sixty days expires from the date of the appointed day, whichever is
earlier.
(2) Notwithstanding anything
contained in this Act,-
(a) for
the purposes of the levy, assessment, reassessment, appeal, revision, review,
rectification, reference, registration, collection, refund or credit of input
tax, of allowing benefit of exemption or deferment of tax, imposition of any
penalty or of interest or forfeiture of any sum, which relates to any period
ending before the appointed day or for any other purpose whatsoever connected
with or incidental to any of the purposes aforesaid, and whether or not the tax,
penalty, interest or sum forfeited, if any, in relation to such proceedings, is
paid before or after the appointed day, the repealed Act and all rules,
regulations, orders, notifications, forms and notices issued thereunder and in force immediately before the appointed
day shall, insofar as they apply, shall continue to have effect till the
conclusion of proceedings;
(b) any
person appointed as Commissioner or any person appointed to assist the
Commissioner under the repealed Act and continuing in office as such
immediately before the appointed day, shall, on and from the appointed day, be
deemed to have been appointed under this Act and shall continue in office as
such, till such person ceases to be the Commissioner or ceases to be the person
appointed to assist the Commissioner;
(c) the
Presiding officer of the Sales Tax Tribunal appointed under the repealed Act
and continuing in office as such, immediately before the appointed day, shall,
on and from the appointed day, be deemed to have been appointed as the Chairman
of the Tribunal under this Act and shall continue in office as such, till the
constitution of the Tribunal under this Act or till he ceases to be such
Presiding Officer (Chairman) as per the terms and conditions under the repealed
Act whichever is earlier;
(d) any
order or notification delegating any power or conferring any jurisdiction under
the repealed Act or the repealed Rules, by the State Government or the
Commissioner to any person appointed by any designation, under sub‑section
(1) of section 3 of the repealed Act to assist him before the appointed day and
continuing in force on the day immediately before the appointed day shall, with
effect from such appointed day, continue in force until the State Government or
the Commissioner amends, varies or rescinds such order after such appointed day
under this Act;
(e) any
accounts, registers or documents of any person, seized before the appointed day
under any of the provisions of the repealed Act and not returned till the day,
immediately before such appointed day, hall continue to be retained in
accordance with the provisions of such Act;
(f) goods
seized or detained before the appointed day under any of the provisions of the
repealed Act or the repealed Rules and not released before such appointed day,
shall continue to remain seized, until such goods are released in accordance
with the provisions of such Act;
(g) all
forms of declarations under the repealed Act or the repealed Rules and
continuing in force on the day immediately before the appointed day shall, with
effect from such appointed day, continue in force and shall be used mutatis mutadis for the purposes for which those were being used
before such appointed day, until the State Government directs by notification,
the discontinuance of the use of such forms, till such time as the State
Government may specify in this behalf;
(h) any
tax assessed, deferred, interest determined or penalty imposed under the
repealed Act in respect of the sales or purchases made or in respect of the tax
payable or in respect of the contravention of any provision of repealed Act
before the appointed day, shall be payable or recoverable in accordance with
the provisions of the repealed Act;
(i) a person liable to furnish return under
the repealed Act, immediately before the appointed day shall, notwithstanding
that a period in respect of which he is so liable to furnish return, begins on
any day before such appointed day and ends on any day after such appointed day,
furnish such return in respect of the tax, payable for sales or purchases made
up to the day immediately before such appointed day and pay tax in accordance
with the provisions of repealed Act and shall furnish a separate return in
respect of the remaining part of the period, which commences on such appointed
day and pay tax due on such return for sales or purchases, made on and from
such appointed day in accordance with the provisions of this Act; and
(j) any
prescribed declaration/ form, obtained or obtainable by the person from any
designated officer or any declaration, furnished or to be furnished by or to
the person under the repealed Act or the rules made there under in respect of
any sale of goods before the appointed day, shall be valid where such
declaration/ form is furnished on or after such appointed day.
(Refer section 16)
|
Sl. No. |
Name of
Commodity |
|
1. |
Agricultural implements manually operated or animal driven |
|
2. |
Aids and implements used by handicapped persons |
|
3. |
Aquatic feed, poultry and cattle feed
including grass, hay and straw |
|
4. |
Betel leaves |
|
5. |
Books, periodicals and journals |
|
6. |
Bread |
|
7. |
Charcoal |
|
8. |
Charkha, Ambar
Charkha; handlooms and handloom. fabrics and Gandhi Topi |
|
9. |
Coarse grains other than paddy, rice and wheat |
|
10. |
Condoms and contraceptives |
|
11. |
Cotton and silk yam in hank |
|
12. |
Curd, Lassi, butter milk |
|
13 |
Earthen pots |
|
14. |
Electrical Energy |
|
15. |
Fishnet and fishnet fabrics |
|
16. |
Fresh milk, pasteurized milk and separated
milk other than covered by Entry 55 of Schedule B |
|
17. |
Fresh plants, saplings and fresh flowers |
|
18. |
Fresh vegetables and fruits |
|
19. |
Garlic and ginger |
|
20. |
Glass bangles |
|
21. |
Human blood and blood plasma |
|
22. |
Indigenous handmade musical instruments |
|
23. |
Kirpan |
|
24. |
Kumkum, bindi,
alta and sindur |
|
25. |
Meat, fish, prawn, and other aquatic products
when not cured or frozen eggs, livestock and animal hair |
|
26. |
National flag |
|
27. |
Non-judicial stamp paper sold by Government
Treasuries; postal items like envelope and post card sold by Government;
rupee note, when sold to the Reserve Bank of India and cheques, loose or in
book form |
|
28. |
Organic manure |
|
29. |
Rakhi |
|
30. |
Raw wool and its waste |
|
31. |
Seeds of grass, vegetables and flowers |
|
32. |
Semen including frozen semen |
|
33. |
Silk worm laying cocoon and raw silk and its wastes |
|
34. |
Slate and slate pencils and chalks |
|
35. |
Sugar and khandsari |
|
36. |
Sweetmeats (Halwai goods only) |
|
37. |
Tender green coconut |
|
38. |
Textiles fabric |
|
39. |
Tobacco |
|
40. |
Toddy, Neera and Arak |
|
41. |
Unprocessed salt |
|
42. |
Water other than-aerated, mineral, distilled,
medicinal, tonic, battery, demineralised. water, and water sold in sealed
container |
|
43. |
Liquor sold against licenses L-1A, L-2, L-2A,
L-213, L-3, L-3A, L-4, L-4A, L-5, L-5A, L-513, L-5C, L-9, L-12A, L-12C, L-13,
L-13A, L-14, L-14A, L-14AA or/and L-14B issued under Punjab Excise Act, 1914:
Provided that VAT has been paid in the State of Punjab. |
(Refer section 8)
|
Sl.
No. |
Name of
the Commodity |
|
1. |
Agricultural implements not operated manually
or not driven by animal |
|
2. |
All equipments for communication such as,
Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch
Exchange (E.P.A.M.) |
|
3. |
All intangible goods like copyright, patent and REP license |
|
4. |
All kinds of bricks including fly ash bricks,
refractory bricks and ashphaltic roofing earthen
tiles |
|
5. |
All types of yarn, including yam waste (other
than cotton and silk Yam in hank), sewing thread |
|
6. |
Aluminium utensils |
|
7. |
Areca nut powder and betel nut |
|
8. |
Bamboo |
|
9. |
Bearings |
|
10. |
Beedi leaves |
|
11. |
Beltings of all varieties and descriptions |
|
12. |
Bicycles, tricycles, cycle rickshaws and parts thereof |
|
13. |
Biomass briquettes |
|
14. |
Bitumen |
|
15. |
Bone meal |
|
16. |
Capital goods |
|
17. |
Castings |
|
18. |
Castor oil |
|
19. |
Centrifugal, mono block and submersible pumps and parts thereof |
|
20. |
Chemical fertilizers, gypsum, pesticides, weedicides, insecticides and fungicides |
|
21. |
Clay including fireclay |
|
22. |
Coffee beans and seeds, cocoa pod, green tea
leaves and chicory |
|
23. |
Coir and Coir products excluding coir mattresses |
|
24. |
Cotton and cotton waste |
|
25. |
Crucibles |
|
26. |
Declared goods as specified in section 14 of
the Central Sales Tax Act, 1956 |
|
27. |
Drugs, medicines and bulk drugs |
|
28. |
Edible oils |
|
29. |
Electrodes |
|
30. |
Embroidery or zari
articles, that is to say, - imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla |
|
31. |
Exercise books, graph books and laboratory note books |
|
32. |
Ferrous and non-ferrous metals and alloys;
non-metals such as aluminium, copper, zinc and extrusions of these |
|
33. |
Fibres of all type and fibre
Waste |
|
34. |
Flour, atta, maida,
suji, beasan, |
|
35. |
Gur, jaggery,
and edible variety of rub gur |
|
36. |
Hand pumps, spare parts and fittings thereof |
|
37. |
Hawai chappal |
|
38. |
Herb, bark, dry plant, dry root, commonly
known as jari booti and
dry flower |
|
39. |
Hosiery goods |
|
40. |
Hurricane lanterns |
|
41. |
Husk and bran of cereals |
|
42. |
Ice |
|
43. |
Imitation jewellery and synthetic gems |
|
44. |
Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati |
|
45. |
Industrial cables (High voltage cables, PVC
or XLPE insulated wires and cables, jelly filled cables, optical fibres) |
|
46, |
Industrial inputs and packing materials (as
per list appended to the Schedule) |
|
47. |
IT products including computer, telephone, teleprinter and wireless equipment and parts thereof |
|
48. |
Kerosene oil sold through PDS |
|
49. |
Knitting wool |
|
50. |
Lac and shellac |
|
51. |
Leaf plates and cups |
|
52. |
Lignite |
|
53. |
Lime, Lime stone, Clinker & dolomite |
|
54. |
Linear alkyl benzene |
|
55. |
Milk when purchased for use in manufacture of
any goods other than tax free goods |
|
56. |
Murmuralu, pelalu, atukulu, puffed rice, muri |
|
57. |
Napa Slabs (Rough flooring stones) |
|
58. |
Newars |
|
59. |
Oil cake, de-oiled cake and de-oiled rice-bran |
|
60. |
Paddy, rice, wheat and pulses |
|
61. |
Paper and newsprint |
|
62. |
Pipes and pipes fittings of all varieties
including G.I. pipes, C.I. pipes, ductile pipes and PVC |
|
63. |
Pizza bread |
|
64. |
Plastic footwear |
|
65. |
Plastic granules |
|
66. |
Printed material including diary and calendar |
|
67. |
Printing ink excluding toner and cartridges |
|
68. |
Processed salt |
|
69. |
Pulp of bamboo, wood and paper |
|
70. |
Readymade garments |
|
71. |
Renewable energy devices and spare parts |
|
72. |
Residues of starch manufacture and similar
residues, beet-pulp, bagasse and other waste of
sugar manufacture, brewing or distilling dregs and waste whether or not in
the form of pellets |
|
73. |
Roasted grams and groundnut |
|
74. |
Safety matches |
|
75. |
Seeds, other than seeds of grass, vegetables and flowers |
|
76. |
Sewing machines and parts thereof |
|
77. |
Ship and other water vessels |
|
78. |
Solvent oils, other than organic solvent oil |
|
79. |
Spices of all varieties and forms including
cumin seed, aniseed, turmeric and dry chillies |
|
80. |
Sports goods excluding apparels and footwear |
|
81. |
Stainless steel sheets |
|
82. |
Starch |
|
83. |
Sugarcane |
|
84. |
Sulphur or all kinds, other than sublimited sulphur, precipitated sulphur and colloidal
sulphur |
|
85. |
Tamarind |
|
86. |
Tractors, threshers and harvesters and
attachments and parts thereof |
|
87. |
Transformers |
|
88. |
Transmission towers |
|
89. |
Umbrella except garden umbrella |
|
90. |
Vanaspati
(Hydrogenated Vegetable Oils) |
|
91. |
Vegetable oils including gingili oil and bran oil |
|
92. |
Waste paper |
|
93. |
Windmill for water pumping and for generation of electricity |
|
94. |
Writing instruments |
|
95, |
Zippers |
(Refer entry number 46 of Schedule B)
|
Sl. No. |
Heading No. |
Description |
|
(1) |
(2) - |
(3) |
|
1. |
1501.00.00 |
Animal (including fish) fats and oils, crude,
refined or purified. |
|
2. |
1520.00.00 |
Glycerol, Crude, Glycerol Waters and Glycerol
lyes. |
|
3. |
1521.00.00 |
Vegetable waxes (other than triglycerides),
bees wax, other insect waxes and spermaceti, whether or not refined or
coloured; degras; residues resulting from the
treatment of fatty substances or animal or vegetable waxes. |
|
4. |
1518.00.40 |
Animal or vegetable fats boiled, oxidised,
dehydrated, sulphurised, blown, polymerized by heat
in vacuum or in inert gas or otherwise chemically modified; inedible mixtures
or preparations of fats and oils of this chapter. |
|
5. |
1702.00.00 |
Liquid glucose (non medicinal). |
|
6. |
2207.20.00 |
Denatured ethyl alcohol of any strength. |
|
7. |
2601.00.00 |
Iron ores and concentrates, including roasted
iron pyrites |
|
8. |
2602.00.00 |
Manganese ores and concentrates, including
ferruginous manganese ores and concentrate with a manganese content of 20% or
more, calculated on the dry weight. |
|
9. |
2603.00.00 |
Copper ores and concentrates. |
|
10 |
2604.00.00 |
Nickel ores and concentrates. |
|
11. |
2605.00-00 |
Cobalt ores and concentrates. |
|
12. |
2606.00.00 |
Aluminium ores and concentrates. |
|
13. |
2607.00-00 |
Lead ores and concentrates. |
|
14. |
2608.00.00 |
Zinc ores and concentrates. |
|
15. |
2609.00.00 |
Tin ores and concentrates. |
|
16. |
2610.00.00 |
Chromium ores and concentrates. |
|
17. |
2611.00.00 |
Tungsten ores and concentrates. |
|
18. |
2612.00.00 |
Uranium or Thorium ores and concentrates. |
|
19. |
2613.00.00 |
Molybdenum ores and concentrates. |
|
20. |
2614.00.00 |
Titanium ores and concentrates. |
|
21. |
2615.00.00 |
Niobium, Tantalum, Vanadium or Zirconium ores
and concentrates. |
|
22. |
2616.00.00 |
Precious metal ores and concentrates. |
|
23. |
2617.00.00 |
Other ores and concentrates. |
|
24. |
2618.00.00 |
Granulated slag (slag sand) from the
manufacture of iron or steel. |
|
25. |
2707.00.00 |
Oils and
other products of the distillation of high temperature coal tar; similar
products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents |
|
26. |
2707.10.00 |
Benzole |
|
27. |
2707.20.00 |
Toluole |
|
28. |
2707.30.00 |
Xylole |
|
29. |
2707.40.00 |
Naphthalene |
|
30. |
2707.60.00 |
Phenols |
|
31. |
2707.91.00 |
Creosote oils |
|
32. |
2712.20.00 |
Normal Paraffin and paraffin wax |
|
33. |
2711.14.00 |
Butadiene |
|
34. |
2701.12.00 |
Bitumen |
|
35. |
2801. 00.00 |
Fluorine, Chlorine, Bromine and Iodine. |
|
36. |
2802.00.00 |
Sulphur, sublimed or precipitated; colloidal
sulphur. |
|
37. |
2803.00.00 |
Carbon (carbon blacks and other forms of
carbon not elsewhere specified or included). |
|
38. |
2804.00.00 |
Hydrogen, rare gases and other non-metals. |
|
39. |
2805.00.00 |
Alkali or alkaline-earth metals; rare-earth
metals, scandium and ytrium, whether or not
intermixed or inter alloyed mercury. |
|
40. |
2806.10.00 |
Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. |
|
41. |
2807.00.10 |
Sulphuric acid and anhydrides thereof; Oleum. |
|
42. |
2808.00.00 |
Nitric acid; sulphonitric acids. |
|
43. |
2809.00.00 |
Diphosphorous pentaoxide; phosphoric acid and polyphosphoric
acids. |
|
44. |
2810.00.00 |
Oxides or boron; boric acids. |
|
45. |
2931.00.90 |
Other inorganic acid and other inorganic oxyzen compounds of non-metals |
|
46. |
2812.00.00 |
Halides and halide oxides of non-metals. |
|
47. |
2813.00.00 |
Sulphides of non-metals; commercial
phosphorus trisulphide. |
|
48. |
2814.10.00 |
Ammonia, anhydrous or in aqueous solution. |
|
49. |
2815.00.00 |
Sodium hydroxide (caustic soda); potassium
hydroxides (caustic potash); peroxides of sodium or potassium. |
|
50. |
2816.00.00 |
Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides of strontium or barium. |
|
51. |
2818.10.00 |
Artificial corundum, whether or not
chemically defined; aluminium oxide; aluminium hydroxide |
|
52. |
2818.30.00 |
Aluminiurn
hydroxides. |
|
53. |
2819.00.00 |
Chromium oxides and hydroxides. |
|
54. |
2820.00.00 |
Manganese oxides. |
|
55. |
2821.00.00 |
Iron oxides and hydroxides. |
|
56. |
2822.00.00 |
Cobalt oxides and hydroxides; commercial
cobalt oxides. |
|
57, |
2823.00.00 |
Titanium oxide. |
|
58. |
2825.00.00 |
Hydrazine and hydroxylamine and their
inorganic salts; other inorganic bases; other metal oxides, hydroxides and
peroxides. |
|
59. |
2826.00.00 |
Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. |
|
60. |
2827.00.00 |
Chlorides, chloride oxides and chloride
hydroxides; bromides and bromide oxides; iodides and iodide oxides. |
|
61. |
2828.10.10 |
Hypochlorites;
commercial calcium hypochlorite; chlorites, hypobromites |
|
62. |
2829.00.00 |
Chlorates and Perchlorates;
Bromates and Perbromates;
Iodates and periodates. |
|
63. |
2830.00.00 |
Sulphides; Polysulphides. |
|
64. |
2831.00.00 |
Dithionites and sulphoxylates. |
|
65. |
2832.00.00 |
Sulphides; thiosulphates. |
|
66. |
2833.25.00 |
Copper sulphate. |
|
67. |
2834.00.00 |
Nitrites, nitrates. |
|
68. |
2835,00.00 |
Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates. |
|
69. |
2836.00.00 |
Carbonates; peroxocarbonates (perearbonates); commercial
ammonium carbonates containing ammonium carbarnate. |
|
70. |
2837.00.00 |
Cyanides, cyanide oxides and complex
cyanides. |
|
71. |
2838.00.00 |
Fulminates, cyanates and thiocynates. |
|
72. |
2840.00.00 |
Borates; Peroxoborates (perborates). |
|
73. |
2841.30.00 |
Sodium dichromate. |
|
74. |
2841.50.90 |
Potasium dischromate. |
|
75. |
2844.00.00 |
Radioactive chemical elements and radioactive
isotopes (including the fissile chemical elements and isotopes) and their
compounds; mixtures and residues containing these products. |
|
76. |
2845.00.00 |
Isotopes other than those of heading No.
2844: compounds, inorganic or organic of such isotopes, whether or not
chemically defined. |
|
77. |
2846.00.00 |
Compounds, inorganic or organic, of rare
earth metals of yttrium or scandium or of mixtures of these metals. |
|
78. |
2848.00.00 |
Phosphides,
whether or not chemically defined, excluding ferrophosphorus. |
|
79. |
2849.10.00 |
Calcium Carbide. |
|
80. |
2901.00.00 |
Propylene, Ethylene |
|
81. |
2901.10.00 |
Acyclic Hydrocarbons |
|
82. |
2902.00.00 |
Cyclic Hydrocarbons. |
|
83. |
2903.00.00 |
Halogenated derivatives of Hydrocarbons. |
|
84. |
2904.00.00 |
Sulphonated,
nitrated or nitrosated derivatives of hydrocarbons,
whether or not halogenated, |
|
85. |
2905.11.00 |
Methanol |
|
86. |
2905.31.00 |
Di-ethylene,
Glycol, Mono Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy
Ethylene Glycol |
|
87. |
2906.00.00 |
Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated
derivatives. |
|
88. |
2907.11.10 |
Phenols and its salts |
|
89. |
2908.00.00 |
Halogenated, sulphonated, nitrated or nitrosated
derivatives or phenols or phenol-alcohols. |
|
90. |
2909.00.00 |
Ethers, ether-alcohols peroxides, ether
peroxides, ketone peroxides(whether or not
chemically defined) and their halogenated, sulphonated,
nitrated or nitrosated, derivatives. |
|
91. |
2910.00.00 |
Epoxides, Epoxyalcohols, epoxyphenols and
epoxythers, with a three-membered
ring and their halogenated, sulphonated, nitrated
or nitrosated derivatives. |
|
92. |
2910.10.00 |
Ethylene Oxide |
|
93. |
2911.00.00 |
Acetals and hemiacetals, whether or not with other oxygen function
and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
94. |
2912.00.00 |
Aldehyde-function
compounds, Aldehydes, whether or not with other oxygen
function; cyclic polymers of aldehydes; paraformaldehyde. |
|
95. |
2913.00.00 |
Halogenated, sulphonated,
nitrated or nitrosated derivatives of products of
heading No. 29.12. |
|
96. |
2915.00.00 |
Saturated acyclic monocarboxylic
acids and their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
97. |
2916.00.00 |
Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids, their
anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
98. |
2917.00.00 |
Polycarboxylic acids, their anhydrides, halides, peroxides
and peroxyacids; their halogenated sulphonated, nitrated or nitrosated
derivatives. * Dimethyl terephthalate.
* Terephthalic Acid and its salts |
|
99. |
2918.00.00 |
Carboxylic acids with additional oxygen
function and their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphnated, nitrated or nitrosated derivatives. |
|
100. |
2919.00.00 |
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated,
nitrated or nitrosated derivatives. |
|
101. |
2920.00.00 |
Esters of other inorganic acids (excluding
esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
102. |
2921.00.00 |
Amine-function compounds. |
|
103. |
2922.00.00 |
Oxygen - function amino-compounds |
|
104. |
2923.00.00 |
Quaternery
ammonium salts and hydroxides; lecithins and other phosphominolipids. |
|
105. |
2924.00.00 |
Carboxyamide-function
compounds; amide-function compounds of carbonic acid. |
|
106. |
2925,00.00 |
Carboxyamide-function
compounds (including saccharin and its salts) and imine
function compounds. |
|
107. |
2926.00.00 |
Nitrile-function compounds. |
|
108. |
2927.00.00 |
Diazo, Azo-or-azoxy-compounds. |
|
109. |
2928.00.00 |
Organic derivatives of hydrazine or of hydroxylamine. |
|
110. |
2930.00.00 |
Organo-sulphur compounds. |
|
111. |
**** |
Ehylene Diamine Tetra Acetic Acid, Nitrillo
Triacetric Acid and their Derivatives. (Other
organic-inorganic compounds) |
|
112. |
2932.00.00 |
Heterocyclic compounds with oxygen
heteroatom(s) only. |
|
113. |
2933.00.00 |
Heterocyclic compounds with nitrogen
heteroatom(s) only. |
|
114. |
2934.00.00 |
Nucleic acids and their salts; other
heterocyclic compounds. |
|
115. |
2935.00.00 |
Sulphonamides. |
|
116. |
2938.00.00 |
Glycosides, natural or reproduced by
synthesis and their salts, ethers, esters and other derivatives. |
|
117. |
2939.00.00 |
Vegetable alkaloids, natural or reproduced by
synthesis, and their salts, ethers, esters and other derivatives. |
|
118. |
3201.00.00 |
Tanning extracts of vegetable origin; tannis and their salts, ethers, esters and other
derivatives. |
|
119. |
3202.10.00 |
Synthetic organic tanning substances;
inorganic tanning substances; tanning preparations, whether or not containing
natural tanning substances; enzymatic preparations for pre-tanning. |
|
120. |
3203.00.00 |
Colouring matter of vegetable or animal
origin (including dyeing extracts but excluding animal black), whether or not
chemically defined; preparations based on colouring matter or vegetable or,
animal origin as specified in Note 2 to this Chapter. |
|
121. |
3204.00.00 |
Synthetic organic colouring matter, whether
or not chemically defined; preparations based on synthetic organic colouring
matter as specified in Note 2 to this Chapter; synthetic organic products of
a kind used as fluorescent brightening agents or as luminophores,
whether or not chemically defined. |
|
122. |
3205.00.00 |
Colour lakes; preparations based on colour
lakes, as specified in Note 2 to this chapter. |
|
123. |
3207.40.00 |
Glass frit and other glass, in the form of
powder, granules or flakes. |
|
124. |
3211.00.00 |
Prepared driers. |
|
125. |
3215.90.00 |
Printing ink whether or not concentrated or
solid. |
|
126. |
3501.00.00 |
Casein, cascinates
and other Casein derivatives casein glues. |
|
127. |
3507.00.00 |
Enzymes; prepared enzymes not elsewhere
specified or included. |
|
128. |
3801.10.00 |
Artificial graphite; collodial
or semicollodial graphite; preparations based on
graphite or other carbon in the form of pastes, blocks, pastes or other
semi-manufactures. |
|
129. |
3802.10.00 |
Activated carbon, activated natural mineral
products, animal black, including spent animal black. |
|
130. |
3804.00.00 |
Residual lyes from
the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding till oil of heading No. 38.03. |
|
131. |
3806.00.00 |
Rosin and resin acids, and derivatives
thereof, rosin spirit and rosin oils, run gums. |
|
132. |
3807.00.00 |
Wood tar, wood tar oils, wood creosote, wood
naphtha, vegetable pitch, brewers pitch and similar preparations based on
rosin, resin acids or on vegetable pitch. |
|
133. |
3809.00.00 |
Finishing agents, dye carriers to accelerate
the dyeing or fixing of due-stuffs and other products and preparations (for
example, dressing and mordants). Of a kind used in
textile, paper, leather or like industries, not elsewhere specified or
included. |
|
134. |
3812.10.00 |
Prepared rubber accelerators, compounded plasticisers for rubber or plastics, not elsewhere
specified or included anti-oxidising preparations and other compound
stabilizers for rubber or plastics. |
|
135. |
3806.10.90 |
Reducers and blanket wash/roller wash used in
the printing industry, (organic composite solvents and thinners not elsewhere
specified or included) |
|
136. |
3815.00.00 |
Reaction initiators, reaction accelerators
and catalytic preparations, not elsewhere specified or included. |
|
137. |
3817.00.00 |
Mixed alkylbenzenes
and mixed alkylnaphthalenes, other than those of heading No.
2707 or 2902. |
|
138. |
3818.00.00 |
Chemical elements doped for use in electronics, in the form of discs
wafers or similar forms; chemical compounds doped for use in electronics. |
|
139. |
3823.00.00 |
Industrial monocarboxylic
fatty acids, acids oils from refining, industrial fatty alcohols. |
|
140. |
**** |
Retarders used in
the printing Industry. |
|
141. |
3901.10.10 |
Linear Low Density Polyethylene (LLDPE) and
Low Density Polyethylene (LDPE) |
|
142. |
3901.10.90 |
High Density Polyethylene (HDPE) |
|
143. |
3902.00.00 |
Polymers of ethylene in primary forms |
|
144. |
3917.22.00 |
Polymers of propylene or of other olefins, in primary forms. |
|
145. |
3918.10.00 |
Polymers of vinyl chloride or of other
halogenated olefins, in primary forms |
|
146. |
3904.00.00 |
Polyvinyl Chloride (PVC) |
|
147. |
3905.00.00 |
Acrylic polymers primary forms. |
|
148. |
3907.10.00 |
Polyacetals, other polyethers and epoxide resins,
in primary forms, polycarbonates, alkyd resins, polyallylesters
and other polyesters, in primary forms. |
|
149. |
3907.60.00 |
Polyethylene Terephthalate Chips |
|
150. |
3908.00.00 |
Polyamides in primary forms. |
|
151. |
3909.00.00 |
Amino-resins, polyphenylene
oxide, phenolic resins and polyurethanes in primary
forms. |
|
152. |
3910.00.00 |
Silicones in primary forms. |
|
153. |
**** |
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to
this Chapter, not elsewhere specified or included in primary forms. |
|
154. |
3912.00.00 |
Cellulose and its chemical derivatives, and
cellulose others not elsewhere specified or included in primary forms. |
|
155. |
3913.00.00 |
Natural polymers (for example, alginic acid) and modified natural polymers (for example,
hardened proteins, chemical derivatives of natural rubber), not elsewhere
specified or included, in primary forms. |
|
156. |
3914.00.00 |
Ion-exchangers based on polymers of heading
Nos. 3901 to 4913 in primary forms. |
|
157. |
3919.00.00 |
Self-adhesive plates, sheets, film foil,
tape, strip of plastic whether or not in rolls. |
|
158. |
3920.00.00 |
Flexible plain films. |
|
159. |
3923.00.00 |
Articles for the packing of goods, of
plastics; namely boxes, cases, crates, containers, carboys, bottles, jerry
cans and their stoppers, lids, caps of plastics (but not including insulated
ware). |
|
160. |
4001.00.00 |
Natural Rubber, balata, gutta
percha, Guayule, chicle
and similar natural gums, in primary forms or in plates, sheets or strips. |
|
161. |
4002.00.00 |
Synthetic rubber and factice derived from
oils in primary forms or in plates, sheets or strip; mixtures of any product
of heading No. 4001 with any product of this heading, in primary forms or in
plates, sheets or strip. |
|
162. |
4003.00.00 |
Reclaimed rubber in primary forms or in plates, sheets or strip. |
|
163. |
4005.00.00 |
Compounded rubber, unvulcanised,
in primary forms or in plates, sheets or strip, other than the forms and
articles of unvulcanised rubber described in
heading No. 4006. |
|
164. |
4408.31.20 |
Veneer |
|
165. |
4701.00.00 |
Mechanical wood pulp, chemical wood pulp,
semi-chemical wood pulp and pulps of other fibrous cellulosic
materials. |
|
166. |
4819.00.00 |
Cartons (including flattened or folded
cartons). Boxes (including flattened or folded boxes) cases, bags and other
packing containers of paper, paperboard, whether in assembled or unassernbled condition. |
|
167. |
4821.00.00 |
Paper printed labels and paperboard printed
labels. |
|
168. |
4823.12.00 |
Paper self adhesive tape and printed wrappers
used for packing. |
|
169. |
5402.00.00 |
Partially Oriented Yarn, Polyester Texturised Yarn and waste thereof. |
|
170. |
..... |
Polyester Staple Fibre, Polyester Staple Fibre Fill. |
|
171. |
.... |
Polyester Staple Fibre waste. |
|
172. |
6305.10.00 |
Sacks and bags of a kind used for the packing
of goods, of jute or of other textile based fibres of heading No. 5303. |
|
173. |
7010.90.00 |
Carboys, bottles, jars, phials of glass, of a
kind used for the packing of goods; stoppers, lids and other closures of
glass. |
|
174. |
3923.00.00 |
Stoppers, caps and lids (including crown
corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs,
bung covers, seals and other packing accessories of base metal. |
|
175. |
7604.29.10 |
Aluminium conductor steel reinforced (ACSR) |
|
176. |
7601.20.00 |
Aluminium its alloys and products (except extrusions) |
|
177. |
*** |
Basic chromium sulphate, sodium bi-chromate;
bleach liquid |
|
178. |
*** |
CP accessories. |
|
179. |
3212.00.00 |
Dyes, acid dyes, alizarine dyes, basic
dyes. |
|
180. |
|
Maize starcb,
glucose 'D', maize gluten, maize germ & oil. |
(Refer section 8)
LIST OF GOODS TAXABLE @ 1%
|
Sl. No. |
Name of
the Commodity |
|
1. |
Bullions |
|
2. |
Gold, silver and platinum ornaments |
|
3. |
Noble metals and ornaments |
|
4. |
Precious Stones |
(Refer section 8)
|
Sl.No. |
Name of Commodity |
|
1. |
Aviation Turbine Fuel |
(Refer section 8)
|
Sl. No. |
Name of
the Commodity |
Rate |
|
1. |
Diesel |
8.8% |
|
2. |
Liquor |
22% |
|
3. |
Lotteries |
30% |
|
4. |
Petrol |
27.5% |
(Refer section 8)
|
Goods not mentioned in any other Schedule |
(Refer section 18)
(i)
UNDP
(ii) UNESCO
(iii) UNFPA
(iv) UNHCR
(v) UNICEF
(vi) UNIDO
(vii) UNIFEM
(viii) WFAO
(ix) WHO
(x) ILO
(2) Diplomatic Missions
(Refer section 19)
(i)
Paddy
(ii)
Wheat
(iii)
Cotton
(iv)
Sugarcane
(v) Milk,
when purchased for use in manufacture of any goods other than tax free goods.