Gujarat act 010 of 1984 : Gujarat Sales Tax (Amendment) Act, 1984

Preamble

Gujarat Sales Tax (Amendment) Act, 1984^*

[Gujarat Act No. 10 of 1984]

[30th March, 1984]

An Act further to amend the Gujarat Sites Tax Act, 1969.

It is hereby enacted in the Thirty fifth Year of the Republic of India as follows:-

* Received the Assent of the Governor on the 30th March, 1984 is hereby published for general information.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1984.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Section 2. Amendment of section 47A of Guj. 1 of 1970

2. Amendment of section 47A of Guj. 1 of 1970.- In the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970) (hereinafter referred to as "the principal Act"), bisection 47A, in sub-section (1)-

(1) in clause (iii), the words "confirmation of sale and" shall be deleted;

(2) after clause (iii), the following clause shall be inserted, namely:-

"(iiia) the Sales Tax Inspectors shall have and exercise all the powers of the Sales Tax Officers specified in clause (iii) (except the powers of confirmation of sale),".

Section 3. Amendment of Schedule I to Guj. 1 of 1970

3. Amendment of Schedule I to Guj. 1 of 1970.- In the principal Act, in Schedule I,-

(1) for entry 33, the following shall be substituted, namely:-

1	2	3
‘33	(1) Handloom fabrics of all varieties (not falling in sub-entry (2) when sold at a price less than twenty rupees per metre.	**
	(2) Handloom fabrics of all varieties woven in the State.	When sold by such producer or such institution which is a dealer, as may be certified for this purpose by the Commissioner."

(2) entry 51 shall be deleted;

(3) in entry 52, in column 2, for the words "Footwear made by hand without using power when sold at a price not exceeding forty rupees per pair", the following shall be substituted, namely:-

"Footwear when sold at a price not exceeding forty rupees per pair.";

(4) after entry 58, the following entries shall be added, namely:-

1	2	3
"59	Safety matches (excluding matches used as fireworks).	**
60	Fountain pens, stylograph pens, ballpoint pens and propelling pencils and spare parts and accessories of such pens and pencils.	**
61	Umbrellas of all kinds and spare parts and accessories thereof.	**
62	Pawrah and pick-axe.	**
63	Needles.	**
64	Pedal Rickshaw.	**
65	Toys.	**
66	Chikki and Revdi.	**
67	Rakhadi.	**
68	Bindi.	**".

Section 4. Amendment of Schedule II Part A to Guj. 1 of 1970

4. Amendment of Schedule II Part A to Guj. 1 of 1970.- In the principal Act, in Schedule II-Part-A-

(1) entry 5A shall be deleted;

(2) in entry 12, in column 2, after item No. (xiv), the following shall be added, namely:-

"(xv) tissue paper";

(3) in entry 13, in column 2, for the word "ten" the word "twenty" shall be substituted;

(4) for entry 18, the following entry shall he substituted, namely:-

1	2	3	4
"18(a)	Readymade garments and articles (not being garments and articles to which entry 35 in Schedule I applies) prepared from any textile or hand-loom fabrics including those which have been embroidered or otherwise decorated.	Two paise in the rupee	Two paise in the rupee
(b)	Hosiery goods	Two paise in the rupee	Two paise in the rupee";

(5) entry 19 shall be deleted;

(6) in entry 35, in column 2, for the words "Rain coats and umbrellas of all kinds and spareparts and accessories thereof", the words "Rain coats" shall be substituted;

(7) for entry 64, the following entry shall be substituted, namely:-

1	2	3	4
"64	Footwear (other than footwear specified in entry 52 in Schedule I)	Ten paise in the rupee	Ten paise in the rupee";

(8) entry 64A shall be deleted;

(9) for entry 96, the following entry shall be substituted, namely:-

1	2	3	4
"96	Spirituous medicinal preparations containing more than 12 per cent by volume of alcohol.	Ten paise in the rupee	Ten paise in the rupee.";

(10) entries 105 and 108 shall he deleted;

(11) after entry 112, the following entries shall be added, namely:-

1	2	3	4
"113	Transformers, switch gears and switch boards and spareparts and accessories thereof.	Four paise in the rupee	Four paise in the rupee
114	Cooked food (excluding ice-cream and kulfi) and non-alcoholic drinks not containing ice-cream-
	(a) when served at one time at a price more than five rupees per person for consumption at or outside any eating house, restaurant, hotel, refreshment room or boarding establishment which is not a shop or establishment conducted primarily for the sale of sweetmeats, confectionary, cakes, biscuits or pastries; (b) when served at functions and parties outside any eating house, restaurant, hotel, refreshment room or boarding establishment.	Eight paise in the rupee -Do-	Eight paise in the rupee -Do-
115	L.P. Gas stoves and their combination with grillers or ovens and spareparts and accessories thereof.	Ten paise in the rupee	Ten paise in the rupee".

Section 5. Amendment of Schedule III to Guj. 1 of 1970

5. Amendment of Schedule III to Guj. 1 of 1970.- In Schedule III, in entry 4A, in column 2, for the words "All kinds of stoves and spareparts and accessories thereof" the following shall be substituted, namely:-

"All kinds of stoves (excluding those specified in entry 115, in Schedule II, Part-A) and spareparts and accessories thereof".