DELHI G aazerte tees g oad we
(fafa, ae ot a art aa feet, 11 ia, i994 #97. 13fofossaredl) 632. -sreeaara, fees fers 6 urs too4 a fret wafer A arnt faary warare sifer freriafer niet aan q zag alae Fear at Tl
(eee ofafret en 3, 1992)
mifirfieet (84-94)
Feat fdr = afzfrr, 197s mr ake dite aw % fae states
fw qos F aenfaat ai F fees cette ceurt oem 8a Sort mr oe fralatos 4"
ag oafafeetrs feat or —
1. daa arr ake ero--(1) ee ffs ay feed) fer az (avin) wlan, 1994 Ter : ori!
e (2) ae se ade Sega Ae sy eure amma Xo afrgen are far we)
2 Po sar dma—feet fast. wc ufufinre, ye75 (1975 BT 43) Mt ares F grura (7) var ot Prefefee ererer wet are, wei, —
(7) ae atria eter fare "wealler amar' & afasa @—"
(®) fret Ge square # ede 4; 2 oY fat? fae feet
% ofipdt ure at! HET
are g : er
(a) Fret Ga amare Fs wer oe ott fatafae area' yer at wart ta faar fare & fry area a faPrator eat &
(3) feet wea araeth Fite cog aie waren tag wert fe Sari ther A apferté wr err wae By at feet wear aie aT 2,50,000 wit
& dz (at) om (at) & aenta art ay Pet vi Re orenfat at ara acai mari ahs at ari safeq~ ; 'A smas Wows H afegaat ae Srsifeel? at at : a fire ak weaiea arat ot are (at) fae 2.50 ae aay avs (et) & fig §, 00 eye ant & afin agt & at fre wiry Ser fe afaysar 7 fais firar Sra t
* Capilal Territory of Delhi as follows — 1,00,0007cT *
arr fra aw fasai we mad ae ae TT zara 3A faat meat Pear aaear Fe tr fear mr fies Fate wot Ea
welt ; iat
a. MRT A957, sicher at afataen #7 uiet 39 %, "xe ead" sett ® ear 4, weil A wre &
"ai uaa" wee TR aT DEPARTMENT OF LAW, JUSTICE &
LEGISLATIVE AFFAIRS
NOTIFICATION :
Delhi,.the 11th April, 1994 » No. F. 13/3/94—Judl. 11/632 ~The following, Act of Legisintive Assembly received the ussepi-of the Lt. Governor of Delhi, on the Sth April, 1994, and is hereby published for general informition =~ (Delhi Act No. 3 of 1994)
AN ACT
(8-4-1998) further to amend the Delhi Sale. Tax Aci, 1975 i Be it enacted in the Porty-fifth year of the Republic of Indin by the Legislative Assembly of the National t. Short title and commencement —( ) Thi. Act may be called the Delhi Sales Tax (Amendment) or 1994. 5
* @Q) It shail come into force an such date as ihe Administrator may, by notification in the Official © Gazelle, appoint.
2. Amendoient of Section 3:—In the Delhi Sales Tax Act 1975 (43 of 1975) hereinafter referred to as. Principat Act) in Section 3, for sub-section (7) the following sub-section, shall be substituted, namely:—
(7) for the purposes of ibis "Act taxable quantum"
Teas -—
(a) in relation 'to -finy dealer who imports for sale any gaods- into Delhi- © —NIL _ (b) in relation to any dealer 'who manufactures goods for sale regardless of the valuc of * goods manufadiured —Rs. 1,00,000
{c) in relation to any other dealer—Rs. 2,50,000
1
DELHI GAZETTE : EXTRAORDINARY
Provided that if the Admiuistrator is of the opinion thal having regard to the dificuity in maige taining accounts or for other sufficient cause the loxable quantum in respect of any ciass of dealers failing under clause (h) or (¢) should be increased, the Administrator may, by notification in the Official Gazette. fix in respect of such class of dealers such laxable quantum not exceeding Rs, 2,50 lac for clause
(b) and Rs, 5.00 lac for clause (c) as may be specified in the notification.
fixplanation :--For the purpose of computation ~-of taxable quantum under sub-section (7), thé turnover of sales effected by.a dealer-shall be taken .-into account irrespestive of whether such "soles: are taxab'c under this Act or not.
3. Amerdeent of Section 39:—In Section 39. of he' Principat Act, for the words "ten rupees'' wherever they oceuz, the words "one hundred rupees"
shall be substituted." :
a. a. yajafea-am|Djo33— , fecair
at faly 8 Wag, ood a) fat rqale % rae feara rar eran ota) faerieaiad /satran "aA anaes, gaa sepia Peer oT z
1934
feitt aTETTAR HET A, 1994 (8-4-1994)
4
ara wnat & ast Ad Ht ag alata wedi
1. dfx watt srea—(1) ag afafrar _ fast (afaat af weariieet) (attaz) atafaaa,
"sy 9gd EET :
(2) WS
area we fratfer 7 fala & arm, dar faa fea wearcaire H meyer F fe wat ate
irom) afatran, 1964 (eR are WET orf hraet q fatecoo feat =) FH urd 3, sqarer (1) (ir) "fit are, arfeeare ar. derfaarre a fae sae mayat ® amery-1 A
uo 1 ae afeates feet aif ¥
amet wfafeat aia Ft
gg feetheeerd.
aa maa Uae Hwy UAT
ar afer srr ea, eer Foor
seq omfrar or afesray arr Ay wie ae fetg ah smelt v7 Pot aS
a ERT BT aia yey, ah fery at re Wat Faw i. 5 are freien wr wenral aie iit; watt: —
A etizat aiuwret
wet Te | wTaaT
rT aifeenrét oft
Ssspatecret 1 ATT aT
waadt ow
alr Bt
wet
'art 41(7), 76 facto ager
{2) (4) & :
(1) aie art 30 winter afar fray 1972
(1972 4
facil wiQat aT ay | aN G ae aga fats, 1955
2 ya dora AT
afen gat qartt agit BT Sto
mfaften, 1949
(tare afe-
fray, 14—
1949) faedtt 4 ea #
a
Li. facet afeargte - gainer ate -
fy, 1953
(1953
feet amet 5 faite ays 8(3) faite arnt sfaFrry 6)
2
