Sikkim Sales Tax (Amendment) Act, 2000*
| [Sikkim Act No. 6 of 2000] | [7th April, 2000] |
An Act Further to amend the Sikkim Sales Tax Act, 1983
Be it enacted by the Legislature of Sikkim in the Fifty-first year of the Republic of India as follows:-
* Received the assent of the Governor on the 7th day of April, 2000 and published in the Sikkim Government Gazette, Extraordinary, No. 6/LD/2000, Dated 17th April, 2000.
1. Short title, extent and commencement.- (1) This Act may be called the Sikkim Sales Tax (Amendment) Act, 2000.
(2) It extends to the whole of Sikkim.
(3) It shall be deemed to have come into force on the 13th day of January, 2000.
2. Amendment of Section.- In the Sikkim Sales Tax Act, 1983 (hereinafter referred to as the Principal Act), in section 5, in sub-section (1),-
(i) In clause (a), for the words at the rate of ten paise in the rupee, the words, at such rates not exceeding twenty paisa in the rupee as the State Government may, from time to time by notification specify shall be substituted;
(ii) In clause ©, for words' at such rate not exceeding fifteen paise in the rupee. The words' at such rates not exceeding twenty paise in the rupee, shall be substituted.
3. Amendment of section 14A.- In the principal Act, in section 14A, in Sub-section (1), for the words not exceeding four percentum of the said payment, "the words" not exceeding eight percent of the said payment, shall be substituted.
4. Amendment of Schedule I and schedule II.- In the principal Act, for the existing Schedule I and Schedule II, the following Schedules shall be substituted, namely:-
SCHEDULE I
(See section 8)
1. Betel Leaves.
2. Books, Periodicals, Journals and Newspapers, exercise books, educational charts, maps and instrument, boxes, globes and other instruments used in educational institutes.
3. Unbranded bread.
4. Condoms and contraceptives.
5. Curd, Lassi and buttermilk except when sold in sealed container.
6. Fresh eggs.
7. Electrical Energy.
8. Fresh meat and fish
9. Fresh vegetable, green or dried, (Except when sold in sealed container) including chilli.
10. Jaggery.
11. Unprocessed salt
12. Unprocessed cereals and pulses including rice and wheat.
13. Fresh flowers
14. Fresh milk and pasteurized milk other than powered or condensed milk.
15. Vegetables seed-planting materials like seed, seedlings, suckers, nursery plants used for raising crops.
16. Handloom Woven
a) Handloom Khadi products except those made from silk yarn.
b) Khadi/handloom garments.
c) Locally produced handicrafts
17. Khandsari.
18. Organic manure
19. Flour including atta, suji and maida.
20. Wheel chairs, crutches and such other articles used by handicapped persons.
21. Glass bangles.
22. Livestock including poultry
23. Non judicial stamps papers, cartridge paper sold by Govt. treasurythrough stamp vendors.
24. Raw Cotton
25. Text books
26. Exercise books for educational purposes
27. Lifesavings drugs, namely:-
(I) ANTIDOTES
a) Atropine
b) Oxime-pralidoxime - Obidoxime
c) Naloxone
d) Sodium Calcium, edentate (EDTA)
e) Dinner Caprol (BAL)
f) Penicillamine
g) Amyl Nitrate and others.
(II) CARDIAC STIMULANTS
a) Adrenaline b) Dopamine
(III) FIBRINOLYTIC AGENTS
a) Streptokinase
b) Urokinase
c) Ateplase (PA)
(IV) STERIODS
a) Dexa Methasone
b) Hydrocortisone
(v) ANALEPTICS
a) Nikethamide
b) Doxapram
(VI) DRUGS FORHYPERTENSIVE EMERGENCIES
a) Diazodide
b) Sodium Nitroprusside
(VII) ANDRENERGIC CRISIS
a) Phentolamine
b) Phenoxy Benzamine
(VIII) ANTI TOXINS
a) Tetanus Antitoxin
b) Gas Gangrene Antitoxin
c) Diptheria Antitoxin
d) Anti Snake Venom
e) Anti-D-Immunoglobulin (Human)
f) Anti rabies Hyperimmune Serum
(IX) INTRA VENOUS FLUIDS
a) Normal Saline
b) Dextrose - 5%, 10%, 25%
c) Dextran
d) Hemacael and others
28 ANTI T.B. DRUGS
a) Ethambutol (Tablet)
b) Isoinazid (Tablet/Syrup)
c) Refampicin (injection)
d) Streptomycin (injection)
e) Pyrizinamide (tablet)
29. Rubber and Plastic/Chappal, Sandaland shoes with MRP of Rs. 200/- less.
30. Turmeric.
31. Tamarind
32. Sugar as defined in the Central Excises and Salt Act, 1944 (1- of 1944) excluding imported sugar in all forms.
33. All varieties of cotton fabrics, man made fabrics and woolen fabrics excluding imported varieties of such fabrics.
Explanation:- The expression "cotton fabrics" man "made fabrics" and "woolen fabrics" shall have the same meanings asare respectively assigned to them in the Central Excise and Salt Act, 1944 (1 of 1944) excluding imported varieties of such fabrics].
34. Tobacco as defined under the Central Excise and Sat Act, 1944 (1 of 1944).
35. Renewable energy devices, and spare parts.
36. Cooked food.
37. Agricultural Implements.
38. Poultry feed, Cattle feed, Pig Feed, Fish feed, including feed additives;like nutrients, medicines or supplements of such feed.
39. Rape seed oil and Palm/Palmoleon oil.
SCHEDULE II
(See Section 5)
1. Mustard oil and mixture of mustard oil.
2. Vehicles of all types driven or operated by petrol/diesel or electrical energy except those specified elsewhere in this Schedule.
3. Declared goods
4. Eligible oils and oil cakes other than Mustard oil, Rapeseed oil, Palm/Palmoleon oil orother than those specified elsewhere in the Schedule.
5. Processed salt, fish and meat when sold in sealed containers.
6. Cumin seeds.
7. Branded bread.
8. Bycycles.
9. Ready made garments.
10. Utensils and Kitchenwares.
11. Bone meal.
12. Chemical fertilizers, pesticides, weedicides and insecticides.
13. Ores and minerals.
14. Ice.
15. All types of Yarn.
16. Charcoal.
17. Raw wool.
18. Hosiery goods.
19. Bran oil.
20. Sponge iron.
21. HDPE packs.
22. GI-pipe
23. Starch.
24. Garlic and ginger.
25. Maize products
26. Safety matches
27. Cardamom
28. Gingeli oil.
29. Hand pump/water pump and oil engines.
30. Aluminium in all its forms namely aluminium ingots, slabs, bars, rods, pipes, tubes, wires, coil sheets, plates, circles, sections, channels, angels, joists, extrusions, including aluminium scarps but excluding aluminium foils.
31. Information technology (IT) products namely computers, computer peripherals, digital electronic equipments, communication equipments, electronic components. IT software other than those specified elsewhere in the Schedule.
32. Industrial inputs:-
a) Non ferrous metalviz Sulphur and Zinc
b) belting
c) bearing
d) all types of chemicals and intermediate chemicals including barytes, hydrogen peroxide, silicon carbide, lime, caustic soda including wax and paraffin and ferrosilicon.
e) Dyes and chemicals
f) ferro alloy and super alloy.
g) transformer.
h) polystyrene.
33. Bulk drugs other than those specified elsewhere in this schedule.
34. Blanket of all kinds, quilt, quilt cover and quilt razaigelafs.
35. Orange
36. Pollution control equipments.
37. Sand, stone chipsand stones
38. Butter and ghee
39. Fruits, vegetables and spices such as pastes, squashes, juices, pickles, jams and jellys processed or manufactured in Sikkim.
40. Sewing thread.
41. Napa slabs.
42. Kerosene
43. Vanaspati (Vegetable ghee)
44. Fire wood
45. Raw silk.
46. Beedi leaves.
47. Packing materials including HDPE bags corrugated bnoxes and containers.
48. de-oiled cake.
49. Vegetable oil
50. Solvent oil.
51. RCC sleepers.
52. Filters
53. Filters
54. Tiles
55. Caramics.
56. Suitcases
57. Cast Iron Castings
58. Surgical instruments.
59. All types of electrical goods including fans but excluding Transformers.
60. Tanned leather and leather goods.
61. Paper and paper pulp
62. Saree falls.
63. All kinds of bricks including refractory bricks
64. Printing ink
65. Electrodes
66. Sanitary ware
67. Stainless steel.
68. Milk food and milk products.
69. Sewing Machines
70. Nut powder
71. Flasks
72. Explosives.
73. Blades and razors etc.
74. Timber
75. Drugs and medicines other than life savings drugs and anti-tuberculosis drugs (as listed in S. No. 27 and 28 of Schedule 1)
76. Footware other than rubber and plastic Chappals/sandals and shoes with MRP of Rs. 200/- or less.
77. Magnets
78. Electric Motors
79. Nutrition food
80. Hose pipe
81. Sweet Meat
82. Plants and machinery including spare parts, components and accessories thereof.
83. Tea and coffee.
84. Toffee, chocolate, biscuits and confectionery.
85. Cake, pastries, cocoa products including chewing gums.
86. Toothpaste, tooth brush, tooth powder, mouth wash and deodorants
87. Batteries and parts therof
88. All types of furniture.
89. Champhor
90. Electrical bulbs and tube lights including vapour lamps, halogen lamps of all varieties and descriptions.
91. Photographic goods.
92. Types and tubes and flaps of types and tubes.
93. Foam.
94. Electronic goods other than those specified elsewhere in the Schedule.
95. Cooking gas (LPG).
96. Building materials such as plywood and cement.
97. Paints and colours.
98. Diesel oil.
99. Dry fruits.
100. Plastic goods other than plastic chappals, sandals, and shoes with MRP of Rs. 200/- or less.
101. Roofing light and false roofing materials including cement and asbestos sheets.
102. All types of cables and electrical wires.
103. Fire fighting equipments.
104. Cereals and pulses when sold in sealed containers including polypackets.
105. Articles of foods and drinks including sweet and sweet meat when sold:-
(a) Lin the three star, four star and five star hotels are recognized by the Ministry of Tourism, Government of India, Sikkim.
(b) In places other than (a) above when sold in sealed container, or packet including polythene packet.
106. Food preservatives, food colors and food flavouring essences.
107. Hardware goods specified as hardwares under the Notification No. 832/ST/11/3096 Dt. 16.12.86.
108. Jointing power and SITU mixture for laying tiles and chips and deodorants.
109. Kirana goods and spices when sold in sealed containers or polythene packets.
110. Mercury.
111. Mosquito
112. Magnesium Carbid/Carbonate.
113. Manihari goods specified as "Manihari goods" under notification No. 832/ST/113096, dt. 16.12.86.
114. Lubricants including lubrication oil, brake oil, grease and engine oil.
115. Optical goods namely spectacles, sun glasses, goggles, lense and frames including attachments.
116. Pipes and pipe fittings of all varieties including casing, other than GI pipe.
117. Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts and accessories thereof.
118. Sacks of all types.
119. Sport goods of all types.
120. Stoves, that is gas stove and kerosene stoves, gas metallic cylinder, Gas mantle, part sand accessories thereof.
121. Chicory, coffee beans, seed raw or toasted.
122. Chana - choor, dalmut, fried potato chips, fried gram when sold in sealed containers including polypackets.
123. Fruits, vegetables and spices such as pastes, squashes, juices, pickles, jams and jellys processed or manufactures outside Sikkim.
124. Instant mix such as jamoon mix, ice-cream mix, jelly mix and the like-sambar and rasam powers and pastes, masala powers and pastes, curry power and pastes such as soft drink concentrates (other than soft and vegetables concentrates) whether in liquid of power or crystal form when sold inbottles, tins, cans, or in any kinds of sealed containers.
125. Water tank and storage tank of all varieties and description.
126. Toys other than electronic toys.
127. Motor parts, accessories and components thereof.
128. Stationeries including the items specified under Notification No. 832/ST/11/3096 dt. 16.12.86.
129. Glazed earthenware.
130. Chinaware including crockery.
131. Gypsum of all forms and descriptions.
132. Acids.
133. Coir products of all kinds.
134. Bulldozers, tractors, excavators, pipe layers, wheel laden scrappers, mobile cranes, powers tillers, earth movers, dumpers, dippers, dippers and parts and accessories/components thereof.
135. Items of goods not specified by name or description other than those specified in Schedule I and Schedule II and by any other Notification.
136. Weather proofing compounds.
137. Fire works.
138. Furs and skins.
139. Lifts and elevators.
140. Marble and marble titles.
141. Sandal wood and oil.
142. Telephone including cellular and mobile phones, pagers and parts/accessories thereof.
143. Typewriters.
144. Cutlery.
145. Preserved food articles.
146. Silk and silk fabrics.
147. Vaccum cleaners.
148. T.V., VCR and C.D. And VCP.
149. Teleprinters.
150. Transmission wires and tower.
151. Voltage stabilizer.
152. Washing machines.
153. Wireless equipments.
154. Air Conditioner.
155. Arms and ammunition.
156. Articles of Stainless steel other than those specified elsewhere in the Schedule.
157. Carpets.
158. Cushion and mattress.
159. Electronic toys.
160. Fency leather goods.
161. Musical instruments and equipments.
162. Non alcoholic drinks, that is to say mineral water, aerated water including soda water, soft water whether or not flavoured or sweetened and whether or not containing vegetables or fruit juice or fruit pulp when sold in bottles, tins, cans or in any kind of sealed containers.
163. Hair oil.
164. Synthetic gems.
165. Calculating machines.
166. Cigarettee cases and lighters.
167. Cinematographic equipment.
168. Ivory products.
169. Air circulators and air coolers.
170. Glassware other than glass bangles.
171. Naptha.
172. Spark plugs.
173. Rubber goods other than rubber chappals, sandals and shoes with MRP of Rs. 200/- or less.
174. Cosmetic and soaps.
175. Adhesives.
176. PVC articles.
177. Laminated sheets.
178. Oxygen and gas.
179. Aeronautics.
180. Watches and clocks.
181. ACSR conductors.
182. Refrigerators.
183. Radios, spares parts, accessories and components there of.
184. Loud speakers/public address systems.
185. Duplicating/address printing machines.
186. Binoculars and telescopes.
187. Disc Antenna, spare parts and accessories thereof.
188. Photocopiers.
189. Granite stones whether polished or unpolished, polished cuddapath stones, slabs and titles.
190. Industrial gas.
191. Petroleum products including motor sprit, aviation and turbine fuel.
192. Liquor.
193. Narcotics.
194. Molasses.
195. Rectified spirits.
196. Bullion.
197. Gold articles.
198. Precious stones.
199. Silver articles."
5. Repeal and Saving.- (1) The Sikkim States Tax (Amendment) ordinance, 2000 (ordinance No. 1 of 2000) is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.