Himachal Pradesh General Sales Tax (Amendment) Act, 1985*
| [Himachal Pradesh Act No. 8 of 1985]1 | [6th August, 1985] |
An Act further to amend the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968).
Be it enacted by the Legislative Assembly of Himachal Pradesh in the Thirty-sixth Year of Republic of India 3S follows:-
1. For statement of Objects and Reasons see R.H.P. (Extra.), dated 9-7-1905, page 1053.
* Received the assent of the Governor of Himachal Pradesh on the 6th August, 1985 and was published in Rajpatra, Himachal Pradesh (Extra), dated the 13th August, 1985 at pages 1252-1253
1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh General Sales Tax (Amendment) Act, 1985.
(2) It shall come into force at once.
2. Amendment of section 2.- In sub-section (3) of section 2 of the Himachal Pradesh General Soles Tax Act, 1958-124 of 1968) (hereinafter called the principal Act),-
(a) for the existing clause (h), the following clause shall be substituted, namely:-
"(h) "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) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) the delivery of goods on hire-purchase or any system of payment by instalments;
(iv) the 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) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) the 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 sale of those Roods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;";
(b) for the existing clause (j), of the principal Act, the following clause shall be substituted namely:-
(j) "sale" means any transfer of property in goods for cash or for deferred payment or for any other valuable consideration other than a mortgage, hypothecation, charge or pledge, and includes-
(i) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) the delivery of goods on hire-purchase or any system of payment by instalments;
(iv) the 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) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) the supply, by way or 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 10 be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;".
3. Amendment of section 42.- The existing sub-section (2) of section 42 or the principal Act, shall be omitted and sub-section (3) shall be re-numbered as sub-section (2).