Gujarat Sales Tax (Amendment) Act, 1976*
| [Gujarat Act No. 4 of 1976] | [5th March, 1976] |
An Act further to amend the Gujarat Sales Tax Act, 1969.
It is hereby enacted in the Twenty-seventh Year of the Republic of India as follows:-
* Received the Assent of the Governor on the 5th March, 1976 is hereby published for general information.
1. Short title.- This Act may be called the Gujarat Sales Tax (Amendment) Act, 1976.
2. Insertion of new section 4A in Guj. I of 1970.- In the Gujarat Sales Tax Act, 1969 Guj. I of 1970, after section 4, the following section shall be inserted, namely:-
"4A. Levy of additional tax.- (1) There shall be levied and collected from every dealer liable to pay tax under section 3 or under section 4, an additional tax on the sale or purchase of goods liable to tax under this Act, at the rate of three paise in the rupee on the sales tax, general sales tax or purchase tax or on any two or more of them, as the case may be, payable by such dealer:
Provided that in respect of the sale or purchase of any of the declared goods, the tax plus the additional tax shall not exceed four per cent, of the sale or purchase price thereof.
(2) Except as provided in sub-section (1) the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax payable under sub-section (1), as they apply in relation to the tax payable by a dealer under this Act.".
3. Repeal of Guj. Ord. No. 9 of 1975.- The Gujarat Sales Tax (Second Amendment) Ordinance, 1975 (Guj. Ord. 9 of 1975) is hereby repealed and the provisions of section 7 of the Bombay General Clauses Act, 1904 (Bom. I of 1904) shall apply to such repeal as if that Ordinance were an enactment.