Sikkim Sales Tax (Amendment) Act, 2001*
| [Sikkim Act No. 12 of 2001] | [6th November, 2001] |
An Act Further to amend the Sikkim Sales Tax Act, 1983.
Be it enacted by the Legislature of the Sikkim in the Fifty-Second year of the Republic of India as following:
* Received the assent of the Governor on the 6th day of November, 2001 and published in the Sikkim Government Gazette, Extraordinary, No. 12/LD/2001, Dated: 12.11.2001
1. Short title and commencement.- (1) This Act may be called the Sikkim Sales Tax (Amendment) Act, 2001.
(2) It shall come into force at once.
2. Amendment of Schedule 1.- In the Sikkim Sales Tax Act, 1983, (hereinafter referred to as the said Act), in Schedule 1,
(i) The following shall be omitted, namebly:
"36. Cooked food, 39 Rape Seed oil and Palm/Palmolion oil"
(ii) Serial numbers 37 and 38 shall be renumbered as serial numbers 36 and 37 respectively, (ii) After serial number 37 as so renumbered, the following shall be added, namely:
38. Artificial limbs.
39. Kum Kum.
40. Hand made safety matches.
41. Indigenous Handmade Musical Instruments.
42. Plain Water.
43. Aluminium Utensils."
3. Amendment of Schedule II.- In the said Act, in Schedule II,-
(i) In serial number 4, the words other than Mustard oil shall be omitted
(ii) In serial number 10, after the words Utensils and Kitchenwares the words excluding aluminium utensils shall be inserted,
(iii) In serial number 26, after the words Safety matches the words "excluding handmade safety matches" shall inserted,
(iv) For serial number 31, and the entries relating thereto, the following shall be substituted, namely:
31. Information Technology Products as follows, namely:
| 84.69 | Word processing machines and electronic Typewriters. |
| 84.70 | Electronic calculators. |
| 84.71 | Computer systems and peripherals, electronic diaries. |
| 84.72 | Parts and accessories of word processing machines, electronic calculators, electrical typewriters, computer systems and peripherals, electronic diaries, |
| 85.01 | DC micro motors/stepper motors of an output not exceeding 37.50 watts. |
| 85.03 | Parts of HSN 85.01 for items listed above. |
| 85.04 | Un-interrupted power suppliers (UPS) and their Parts |
| 85.05 | Permanent magnets and articles, intended to become permanent magnets (Ferrites). |
| 85.17 | Electrical apparatus for line or telegraphy including line telephone sets with cordless hand sets and telecommunication apparatus for cument line systems for digital line systems, videophones. |
| 85.18 | Microphones, multimedia speakers, head phones, earphones an combines of microphones/speaker sets and their Parts. |
| 85.20 | Telephone answering machines. |
| 85.22 | Parts of telephone answering machines. |
| 85.23 | prepared unrecorded media for sound recording similar recording of other phenomena. |
| 85.24 | I.T. Software on any media |
| 85.25 | Transmission apparatus for radio broad casting or TV broadcasting Transmission apparatus incorporating reception apparatus, digital still image video cameras. |
| 85.27 | Radio communication receivers, radio pagers. |
| 85.29 | (i) Aerials, antennas and their parts. (ii) Parts fitems at 85.27 listed above. |
| 85.31 | LCD Panels, LED Panels and parts thereof. |
| 85.32 | Electrical capacitors, fixed variable or adjustable (Pre-set) and parts thereof. |
| 85.33 | Electrical resistors including rheostats and potentiometers other than heaving resistors |
| 85.34 | Printed circuits. |
| 85.36 | Switches, connectors and relays for upto 5 amps, at voltage not exceeding 250 volts, Electronic fuses. |
| 85.40 | Data/graphic display tubes, other than T.V. picture tubes and parts thereof. |
| 85.41 | Diodes, transistors and similar semi conductor devices, photosensitive semi conductors devices including photo voltaic cell whether or not assembled I modules or made up into panels, light emitting diodes, mounted piezo-electric crystals. |
| 85.42 | Electronic integrated circuits and micro assemblies. |
| 85.43 | Signal generators and parts thereof. |
| 85.44 | Optical fibre cables. |
| 90.01 | Optical fibre and optical fibre bundles and cables. |
| 90.13 | Liquid crystal devices, flat panel display devices and parts thereof. |
| 90.30 | Cathode ray oscilloscopes, spectrum analysers, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers, net work and logic analyzer and Signal analyzer" |
(v) In serial number 161, after the words musical instruments and equipments the words excluding indigenous hand made musical instruments shall be inserted,
(vi) After serial number 199, the following serial number and the entries relating thereto shall be added, namely:
200 Cooked Food"