Uttar Pradesh act 23 of 1976 : The UTTAR PRADESH SALES TAX -(AMENDMENT AND VALIDATION) ACT, 1976

Date: 19 May 1976

Department

Department of Vidhai Anubhag - 1

Ministry

Ministry of Vidhai

Summary

Enforcement Date

8 Apr 1964

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No. 2309 (2) ,/XVII-V-I-82-76

Dated•Luchnow, May 20, 1976

IN pursuance of the provisions of clause (3) of Article 34a, of the .com."1:: stitution of India,. the Governor is. pleased to order the publication of the". following English translation of the Uttar Pradesh . Bikri Kay (Sanshodhail Aur Vaidhikaran) Adhiniyam, 1976 (Uttar Pradesh Adhiniyam Sankhya 23 cibl 1976) as passed by the Uttar Pradesh Legislature and assented to by the-2 Governor on May 19, 1976

THE UTTAR PRADESH SALES TAX -(AMENDMENT AND VALIDATION) ACT, 1976

[U. P. Act no. 25 of 1976] (As passed by the Uttar Pradesh Legislature)

ACT

further to amend the U. P. Sales Tax Act, 1948.

IT IS Fantasy enacted in the Twenty-seventh Year of the RepubliC o as follows :

bid

This Act may be called the Uttar Pradesh Sales Tax (Amendment an Validation) Act, 1976.

In section 3,-A of the U. P. Sales Tax Act, 1948 (hereinafter referred 1t..r;' as the principal Act) , for sub-section (1) the folldwingtsub-section shall be substituted, namely :-

"(I) Except as otherwise provided in section 3-AA: or section 3-0, di tax payable by a dealer under this Act shall be levied,-

U. P. Act no. XV of 1948.

Short title.

Aemndment of section 3-A of U. P. Act no. XV of 1943.

(a) on the turnover in respect of any fOod: or. drink served fn consumption in a hotel or restaurant or part thereof, with which. , cabaret or floor show is provided therein, at such rate, not exceeding forty per cent, as the State Government May, by notificatio declare ; and

;. mﬁrmmmaon‘. 1.976 3%me .; ,- 16--_(1;) gaflfafm as’tatoéﬁmfmw—r‘r ﬁwﬁﬂmwﬁm ‘ 51‘ m 61‘}? W. tmmxmrmtm‘rﬁnﬁm WOfto—z—eezslw—lom—len, am fem: 115.1113? 1973 91,3133 “(1) rmﬁ EMT qf‘aarrﬁ; if}? (2) aﬁﬁm (Exercise’Bookzu'f‘e a? mean 5f we ﬁrmer iii W 5T; ET I’m 3mm? ﬁt ﬁrm ‘azfamﬁi z e W 13am W W EFF-la W 3,, #1 Egg“ “gerﬁ am “lam” ’35 is? WT 5th. aria tr Ia m: m: m ~~: . (2) an ﬁa’f‘maﬁ am 345% min am? ﬂwﬁm gimme? we mew .arﬁ aft *ré merit faster W (cm) fro—z-eezglazr—1012-1972, ﬁrm: 1W,;1973€,m‘raa°rﬁmam 4%,mwﬁe’mﬁfm‘rﬁ WWW! fwﬁfeawﬁmmﬁraéﬁrwmmmwt war—- ’ ”4 EFTfW————-—————————-——5 afﬁrm" . . (3) art? sr‘esrfaafrm (H‘sﬁaH’ﬁhéa‘m) whim, 19763251731?“ m‘géeqamemuwmﬁmwmv (2) fr’faféraﬁnf'ﬁﬁ aﬁemﬁfw, ﬁzﬁﬁ‘ﬁm mefwwaﬁem, fmﬁmmmm HtFaTﬂT‘t 33"!”qu Fanfrrfsﬁlia‘ '.mm%rr$a‘1ﬁgtcn't farﬁﬁaﬁmt ﬁf‘m: innate-offer, W“Qu 2:! we} Fem rm mt 5mm, mam em wwrrfﬁa.‘ arr—sweet faafca ‘w‘r «mg? m: ﬁﬁﬁﬁmﬁwfmmﬁﬁfwﬁmaﬁzﬁﬁmagﬁfmwm! arsﬁm 17——ﬁm‘1m¢mmmﬁwﬁ%fmﬁrﬁwfe—ﬁm arrest ﬁ-s‘rﬁseaﬁ ' nﬁﬁm$wm$ﬁmwﬁmmﬁﬁﬁwﬁﬁ (few? mara- .u€m‘1€%ﬁfﬁ5ﬁﬁfmﬁrﬁ%)l ﬁwnﬁﬁ‘mz’mumﬁrﬁf‘aﬁ waﬁﬁ‘m a? mzﬁﬁmag‘t ieaia afﬁf‘arﬁagv’r gfrirwra‘reeafafmaﬁ my asa- 311313317??? 333qu ' v No. 2399 (2) /XVII-V-1—82-76 Dated-anknaw: an' 20,} 1976 » IN pursuzmce of the provisions of clause (3) of Article 8430f the co Stilllﬁon 0f Indiul the Governor is. pleased to order the publication of th following English translation of the Uttar Pradesh Bilgri Kat (Sanshodh Aur Vaiclhikaran) Adhiniyam. 1976 (Uttar Pradesh Adhiniyam Sankhya 23 1976) as passed by the Uttai' Pradesli Legislature and 'assente'd to by th Governm on May 19, 1976 : ‘ THE UTTAR PRADESH SALES TAX {AMENDMENT AND VALIDATION) ACT, 1975 [U. P. Act no. 25 of 1976] (As- {msﬁed by 117:: Utim’ Pmrleslz. Legislature) AN ~ ACT U- P- Act no. further to amend the U. P. Sales Tax Act, 1948. XV of 1948. . IT IS HEREBY enacted in the Twenty-seventh Year of the Republic of Ind1 as follows : Short title 1. This Act may be called the Uttar Pradesh Sales Tax (Amendment an ' Validation) Act, 1976. ’ ? Aemndment of 2. In section 3»A of the U. P, Sales Tax Act, 1948 (hereinafter referred t Semen 3-A of as the principal Act), fbr subsection (1). the folloWing‘Sub-section shall be U. P. Act :10- ‘ ._ - XV of 194-8. mbstzlutcd: namely . - - 9‘ “ (1) Except as otherwise provided in section 3AA or section 3-D, ill ‘ tax payable by a dealer under this Act shall be levied,— (a) .on the turnover in respect of any food or drink servefl f0 consumption in a hotel or restaurant or part thereof, With which cabaret or ﬂoor show is provided therein, at such rate, not exceed“? forty per cent. as the State Government may, by notiﬁcatlon declare; and .

\TUT artMRYT 07F, 20 iff, 1976 9

(b) on the turnover in respect of the goods specified in the second column of the First Schedule, at the point specified in the third column thereof, at such rate, not exceeding fifteen per cent, as the State Government may, by notification, declare, and different rates may be declared in respect of the different goods comprised in any entry in the said Schedule :

Provided that the State Government may, by notification, omit the entry relating to any goods from the First Schedule, and may in the like manner restore any entry so omitted and upon the issue of any such notification omitting or restoring any entry, the said Schedule shall, subject to the provisions of sub-section (3), be deemed to be amended accordingly."

In section 3-D of the principal Act, in sub-section '(1), the existing Explanation shall be re-numbered as Explanation I, and thereafter the follow-

jug Explanation II shall be inserted and be deemed always to have been inserted, namely :—

"Explanation //—For the purposes of this sub-section, in relation to pur- chases of foodgrains in pursuance of any order made under section 3 of

o'of the Essential Commodities Act, 1955 or under rule 114 of the Defence and Internal Security of India Rules, 1971, including any purchase in

'excess of the levy share, the purchase first made by a dealer from the State Government or its purchasing agent shall be the first purchase of such foodgrains and the tax shall accordingly be levied at that point on such dealer?' . 1 -

For section 3-E of the principal Act, the following section shall be substituted, and be deemed always to have been substituted, namely :—

"3-E. Every dealer, who on or after the twenty-first day of May, 1974, Levy of purchase purchases any goods subject to sales tax from a regis-

tax on certain tered dealer in circumstances in which no tax is payable transactions. by such registered dealer or from a person other than a

sai registered dealer, shall be liable to pay tax on the purchase price of such goods at the same rate at which, but for the existence of the afore- mentioned circumstances, the tax would have been leviable on the sale price of such goods:

Provided that if the goods are liable to tax at only one point of sale and if such dealer proves to the satisfaction of the assessing authority that the goods purchased have already been subjected to tax or will be subjected to tax under any other provision of this Act, no tax under this

{ section shall be payable :

Provided further that where purchase of such goods was made before the twenty-sixth day of May, 1975, the preceding proviso shall be so construed •as if after the words "tax under any other provision of this Act," the words "or under the Central Sales Tax Act, 1956 were inserted.

Amendment of section 3-D.

Amendment of section 3-E •

Amendment of section 3-F.

In section 3-F of the principal Act, for the words "Provided that", the following shall be substituted and be deemed with effect from the first day of April, 1975 to have been substituted, namely :—

"Provided that in the case of foodgrains, the rate of additional tax pay- able by any dealer, the aggregate of whose turnover or turnover of pur- chases or both, as the case may be, liable to tax, exceeds rupees ten crores in an assessment year, shall be five per cent :

Provided further that

In section 3-G of the principal Act, in sub-section •(2) , at the end, the words "or if such department, company, corporation or undertaking has no office or establishment situated in Uttar Pradesh" shall be inserted.

In section 4 of the principal Act, for clause (a) , the following clause shall be substituted and be deemed to have been substituted with effect from the second day of May, 1974, namely :—

"(a) the sale or purchase of water, milk, salt, newspapers, motor spirit, diesel oil or alcohol as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 or any other goods which the State Government may, by notification exempt ; or".

Amendment of section 3-G.

Amendment of section 4.

“m 93a mm 1rate, 20 as“, 1976 (b) on the turnover in respect of the goods speciﬁed in the second column of the First Schedule, at the point speciﬁed in the third column thereof, at such rate, not exceeding ﬁfteen per cent, as the. State Government may, by notiﬁcation, declare, and different rates may be declared in respect of the different goods comprised in any entry in the said Schedule : Provided that the State Government may, by notiﬁcation, omit the entry relating to any goods from the First Schedule, and may in the like manner restore any entry so omitted and upon the issue of any such notiﬁcation omitting or restoring any entry, the said Schedule shall, subject to the provisions of sub-section (3) , be deemed to be amended accordingly." .,;.,. 3. In section 3-D of the principal Act, in sub-section '(1)‘, the existing “Explanation shall be ire-numbered as Explanlation I, and thereafter the follow- ing Explanation 11 shall be inserted and be deemed always to have been inserted, namely :— \ ' - "Explanation II—For the purposes of this sub—section, in relation to par- chases of foodgrains in pursuance of any order made under section 3 of the Essential Commodities Act, 1955 or under rule 114 of the Defence and Internal Security of India Rules, 1971, including any purchase in ’ excess of the levy share, the purchase ﬁrst made by a dealer from the State Government or its purchasing agent shall be the ﬁrst purchase of such foodgrains and the tax shall accordingly be levied at that point on such dealer." . . .t I 4. For section 3-15. of the principal Act, the following section shall be ,{ubstituted and be deemed always to have been substituted, namely :— :. "i " ' "3-15. Every dealer, who on or after the twenty-ﬁrst day of May, 197+, Levy “purchase purchases any goods subject to sales tax from a regis- tax on certain tered dealer in circumstances in which no tax is payable transactions. by such registered dealer or from a person other than a registered dealer, shall be liable to pay tax on the purchase price of such goods at the same rate at which, but- for the existence of the afore- mentioned circumstances, the tax would have been leviahle on the sale price of such goods: Provided that if the goods are liable to tax at only one point of sale and if such dealer proves to the satisfaction of the assessing authority that the goods purchased have already been subjected to tax or will be subjected to tax under any other provision of this Act, no tax under this section shall be payable 2 Provided further that where purchase of such goods was made before the twenty-sixth day of May, 1975, the preceding proviso shall be so construed -as if after the words "tax under any other provision of this Act,” the words "or under the Central Sales Tax Act, 1956"_were inserted. ~ ' "‘ - 5. In section S-F of the principal Act: [or the words "Provided that", the following shall be substituted and be deemed with effect from the ﬁrst day of ,»April, 1975 to have been substituted, namely :— ‘ “Provided that in the case of foodgrains, the rate of additional tax pay- 1 I‘ able by any dealer, the aggregate of whose turnover or turnover of pur- chases or both, as the case may be, liable to tax, exceeds rupees ten crores in an assessment year, shall be ﬁve per cent: Provided further that ” ,, 6. In section S-G of the principal Act, in sub-section ’(2), at the end, the , Words "or if such department, company, corporation or undertaking has no Ofﬁce or establishment situated in Uttar Pradesh" shall be inserted. , . 7. In section 4 of the principal Act, for clause (a), the following clause ‘ Shall be substituted and be deemed to have been substituted With effect from '(lhe. second day of May, 1974, namely :— V "((2) the sale or purchase of water, milk. salt, newspapers, motor spirit. diesel oil or alcohol as deﬁned in the United Provmces Sales of Motor Spirit. Diesel Oil and Alcohol Taxation Act, 1939 or any other goods which the State Government may, by notiﬁcation exempt ; or . Amendment of section 3-D. Amendment of section 3-E. ' Amendment 01 section 3-F. Amendment of section 3-G. Amendment of section 4. ‘

I0 3NThIRUITfriC, 2o zit, 1976

Amendment of section 4-B. 8. In section 4-B of the principal Act,—

Amendment of section 8-A.

in clause .(a) of sub-section (1), for the words and figures "where' any goods liable to tax under section 3-D are purchased by a dealer who is liable to tax on the turnover of his purchases or first purchases, as the . case may be, under that section", the words and figures "where any goods ' liable to tax under sub-section (I) of section 3-D are purchased by dealer who is liable to tax on the turnover of purchases or first pur- chases, as the case may be, under that sub-section or where any goods are purchased by any dealer in circumstances in which such dealer is liable , to purchase tax in respect thereof under section 3-E" shall be substituted', and be deemed to have been substituted with effect from the twenty-first.' day of May, 1974;

in clause (b) of sub-section (I), for the words "under any other section", the words "under any other provision of this Act" shall he substituted and be deemed to have been substituted with effect from the twenty-first clay of May, 1974; and

in sub-clause (c) of clause (i) of sub-section (4), for the words, brackets and figures "under sub-section (3)", the words, figure and letter "under section 8-C" shall be substituted and be deemed to have been substituted with effect from the first day of March, 1973. ,

9. In section 8-A of the principal Act, in sub-section (I-A), for clauses (c) and (d), the following clauses shall be substituted, and be deemed to have been substituted with effect from the first clay of April, 1976, namely :—

"(c) In respect of every application for registration, a fee of rupees!, fifty shall be payable by the dealer. A fee of rupees twenty-five shall be payable for every assessment year or part thereof for which registration is sought to be renewed.

(d) . A person failing to apply within the period prescribed for regis- tration or renewal, as the case may be, shall, without prejudice to the:: provisions of section 14 or section I5-A, pay, in addition to the requisite fee, a penalty of Rs.25 for every month or part thereof during which the:: default continues."

Amendment section 8-B.

Amendment of section 11.

Amendment of section 32.

of 10. In section 8-B of the principal Act, for sub-section (2), the following-f sub-section shall be substituted and be deemed to have been substituted with effect from the first day of April, 1976, namely

"(2) The application for provisional registration shall be verified in, the prescribed manner, and shall be accompanied by satisfactory proof T.: of the payment of a Fee of rupees fifty for the first assessment year or t part thereof, and rupees twenty-five for every subsequent assessment year or part thereof, for which it has been made."

In section 11 of the principal Act, in sub-section (I), for the words "One hundred rupees", the words "two hundred rupees" shall be substituted.

For section 32 of the principal Act, the following shall be substituted,.-. namely :—

"32. (1) Subject to the provisions of sub-section (3), the fee pay' Fees in certain able on a memorandum of appeal under section 9 and

cases. other applications under this Act shall be as follows; (a) On a memorandum of Two per cent of the amount of tax,

appeal under section 9 fee or penalty in dispute, subject to a minimum of five rupees and a: maximum of olio hundred and fifty:

On an application for revision under section 10, not being an application for stay of realisation of tax, fee or penalty

On an application under section 35

rupees.

Seven and a half per cent of the amount of tax, fee or penalty in dis7. pute, subject to a minimum of fifteen rupees and a maximum of five hun- dred rupees.

Fifty Rupees.

1° an: Erin 311mm" 11:13.20 Ti 1975 A - . . ‘ seﬂgzdmi‘jéf’f - 8. In section 4—B of the princ1pal Act,—— 3}" (l) in clause '(a) of sub-section (1), for the words and ﬁgures “where' any goods liable to tax under section 3-D are purchased by a dealer who ' is liable to tax on the turnover of his purchases or ﬁrst- purchases, as the . case may be, under that section", the words and ﬁgures "where any gDOds” liable to tax under sub—section (1) of section SLD are purchased by. 3;] dealer who is liable to tax .on the turnover of purchases or ﬁrst pup, chases, as the case may be, under that sub-section or where any goods are 7 purchased by any dealer in circumstances in which such dealer is liable to purchase tax in respect thereof under section 3-E" shall be substituted and be deemed to have been substituted with effect from the twenty-ﬁrst.3 (lay of May, 1974; (2) in clause (12) of sub-section (1), for the words “under any other:- section". the words ”under any other provision of this Act" shall be: substituted and be deemed to have been substituted with effect from the twenty-ﬁrst day of May, 1974; and (3) in sub-clause (6) of clause (i) of sub-section (4), for the words“. brackets and ﬁgures “under subsection (3) ”, the words, ﬁgure and"! letter ”under section 8-C” shall be substituted and be deemed to have? - been substituted with effect from the ﬁrst day of March, 1973. . £3.53ng“ or 9. In section S-A of the principal Act, in sub-section (l-A) , for clauses (5)" _ 5 ' and (d) , the following clauses shall be substituted, and be deemed to have been substituted with effect from the ﬁrst clay of April, 1975, namely :— '. "(6) In respect of every application for registration, a fee of rupees:; ﬁfty shall be payable by the dealer. A fee of rupees twenty-ﬁve shall be payable for every assessment year or part thereof for which registration ' is sought to be renewed. (d) A person failing to apply within the period prescribed for regis tration or renewal, as" the case may be, shall. without prejudice to the provisions of section 14 or section 15A, pay, in addition to the requisit . fee, a penalty of R525 for every month or part thereof during which the.“ default continues." ' Amendment of 10. In section S-B of the principal Act, for sub-section (2), the followin Seam“ S‘B' sub-section shall be substituted and be deemed to have been substituted with ,.- effect from the ﬁrst day of April, 1976, namely :— ” (2) The application for provisional registration shall be veriﬁed in the prescribed manner. and shall be accompanied by satisfactory proof. of the payment of a fee of rupees ﬁfty for the ﬁrst assessment year or part thereof, and rupees twenty-ﬁve for every subsequent assessment year ' or part thereof, for which it has been made." Amendment of ll. In section II of the principal Act. in sub-section (1) , for the words" section 11. “One hundred rupees", the words “two hundred rupees" shall be substituted. Amendment of 12. For section 82 of the principal Act, the following shall be substituted, section 32. namely :_ . ‘ “32. (1) Subject to the provisions of sub-section (3), the fee pay Fees in certain able on a memorandum of appeal under section 9 and caSESA ’ other applications under this Act shall be as follows: (It) 011 a memorandum of ' Two per cent of the amount of taX.\" " appeal under section 9 fee or penalty in dispute, subject 10' a minimum of ﬁve rupees and?! maximum of tWo hundred and ﬁfty .< rupees (b) On an application for Seven and a half per cent of the . revision under section 10, amount of tax. fee or penalty in d15 not being an application for pute, subject to a minimum of ﬁfteen stay of realisation of tax, fee rupees and a maximum of ﬁve huﬂ' or penalty dred rupees. ‘ (c) On an application Fifty Rupees. under section 35 :w

Sfirr 8P,TTEITO:9" ;TWa., 20 1 97 6

11 221 (d) On any other application :—

(i) When addressed to the Commissioner of Sales Tax or the Revising Autho- rity or any Additional Revising Authority

(ii) When addressed to any other officer or autho- rity

Three Rupees.

Two Rupees.

(2) The fee referred to in this section and in any other provision of this Act or the Rules made thereunder shall be payable—

by deposit into a treasury or sub-treasury or a branch of the State Bank of India in Uttar Pradesh, in which case a copy of the treasury chalan showing deposit of the requisite amount of fee shall be attached to the memorandum or application; or

by cheque or bank draft, in which case it shall, along with treasury chalan in triplicate, be enclosed with the memorandum or application :

Provided that where the amount of fee payable does not exceed ten rupees, the same may at the option of the dealer be paid by affixing court fee stamps on the memorandum or application, as the case may be.

(3) No fee shall be payable in respect of— an application presented by the Commissioner of Sales Tax

or any other officer or authority appointed under this Act or the Rules made thereunder ; and

an application in which only information is sought and in which• no specific relief is prayed for."

13. After section 34 of the principal Act, the following section shall be • Insertion ot inserted, namely :— new section 35.

35. (1) In any question arises, otherwise than in a proceeding Determination pending before a court or before an assessing authority

of disputed ques- under section 7 or section 21, whether, for the purposes tions of this Act,—

any person or association of persons, society, club, firm, com- pany, corporation, undertaking or Government Department is a dealer; or

any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term ; or

(e) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefor ; or

any particular dealer is required to obtain, or to apply for the renewal of, registration ; or

any tax is payable in respect of any particular sale or pur- chase and, if so, the rate thereof,

the person or the dealer concerned may, after depositing the fee speci- fied in section 32, submit an application to the Commissioner of Sales Tax, alongwith such documents as may be prescribed.

(2) The Commissioner of Sales Tax shall, after giving the applicant an opportunity of being heard, decide as he deems fit the question so arising :

Provided that, before giving such decision, the Commissioner of Sales Tax may, in his discretion, ask an officer subordinate to him to make such inquiries as he considers necessary for the decision of the question.

(3) No decision of the Commissionen of Sales Tax under this section shall affect the validity or operation of any order passed earlier by any assessing authority, appellate authority or revising authority.

(4) No question which arises from an order already passed, in the case of the applicant, by any authority under this Act shall be enter- tamed for determination under this section.

sen: 53a aerator “THE, 20 a3, 1976 (d) On any other application :— (i) When addressed to Three Rupees the Commissioner of Sales Tax or the Revising Autho- rity or any Additional Revising Authority (ii) When addressed to Two Rupees. any other ofﬁcer or autho- rity (2) The fee referred to in this section and in any other provision of this Act or the Rules made thereunder shall be payable— (0) by deposit into a treasury or sub-treasury or a branch of the State Bank of India in Uttar Pradesh, in which case a copy of the treasury chalan showing deposit of the requisite amount of fee shall be attached to the memorandum or application; or (b) by cheque or bank draft, in which case it shall, along with treasury chalan in triplicate, be enclosed with the memorandum or application : Provided that where the-amount of fee payable does not exceed ten rupees, the same may at the option of the dealer be paid by afﬁxing court fee stamps on the memorandum or application, as the case may be. (3) No fee shall be payable in respect of— (a) an application presented by the Commissioner of Sales Tax or any other ofﬁcer or authority appointed under this Act or the- Rules made thereunder; and (b) an application in which only information is sought and in which no speciﬁc relief is prayed for.” 15. After section 34 of the principal Act, the following section shall be ' Insertion oi serted, namely :— new section 35. “35. (1) In any question arises, otherwise than in a proceeding Determination pending before a court or before an assessing authority of disputed ques- under section 7 or section 21, whether, for the purposes “Ons- of this Act,— (a) any person or association of persons, society, club, ﬁrm, com- pany, corporation, undertaking or Government Department is a dealer; or (b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term ; or (c) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefor; or (d) any particular dealer is required to obtain, or to apply for the renewal of, registration ;. or (9) any tax is payable in respect of any particular sale or pur- chase and, if so, the rate thereof, the person or the dealer concerned may, alter depositing the fee speci- ﬁed in section 32, submit an application to the Commissioner of Sales Tax. alongwith such documents as may be prescribed. (2) The Commissioner of Sales Tax shall, after giving the applicant an opportunity of being heard, decide as he deems ﬁt the question so arising : Provided that, before giving such decision, the Commissioner of Sales Tax may, in his discretion, ask an ofﬁcer subordinate to him to make such inquiries as he con51ders necessary for the decision of the question. (3) No decision of the Commissioneu of Sales Tax under this section shall aﬁect the validity or operation of any order passed earlier by any assessing authority, appellate authority or revising authority. (4) No question which arises from an order already passed, in the case of the applicant, by any authority under this Act shall be enter- tained for determination under this section.

12 7.C17. 9-,•M fl11TRT 71"qa; 20 Tr‘, 1976

Amendment of the First Sche- dule.

A decision given by the Commissioner of Sales Tax under this: section shall, subject to an appeal to the High Court, be final.

A copy of the decision given under this section shall be sent to the applicant and to the assessing authority concerned."

14. In the First Schedule to the principal Act,—

(1) for the entries against serial numbers 26, 32, 89, 62 and 112 he,: following shall be substituted, namely :—

SI. no. Description of goods Point of tax

III

26 All kinds of cosmetics and toilet preparations for beauti- M or I fication or care of the face, skin, hair, nails, eyes or brows, but not including soaps, safety razor blades, tooth pastes, tooth powders and other dentifrices, tooth brushes and ktunkunt.

32 All electrical goods, instruments, apparatus, appliances M or I and all such articles the use of which cannot be had except with the application of electrical energy, in- cluding fans, fluorescent tubes (including their starters, chokes, fixtures, fittings and accessories), electrical earthenware and porcelain and all other accessories and cpmponent parts, whether sold as a whole or in parts, but excluding electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy, electric motors and parts thereof, torches, torch-cells, torch bulbs, dry cell batteries and filament lighting bulbs.

39 All goods and wares made of glass, but not including plain glass-panes, optical lenses, hurricane lantern chimneys, bottles and phials glass-beads, clinical syringes, thermometers, and scientific apparatus and instruments made of glass.

62 (a) Motor cars

M or 1

Sale to consut mer or Hire purchase comi pany financ74i ing the purl, chase by the7 consumer.

(0) Motor trucks and motor buses, including their cha- ssis and motor bodies built thereon.

(c) All other -rotor vehicles including their chassis and motor bodies of all shapes and designs (includ- ing motor caravans and tankers), whether built on chassis or separately.

Ditto.

112 (a) Electronic goods, equipment, appliances, and parts M or I and accessories thereof, but not including Television sets.

(13) Television Sets M or I.

(2) for the entry in column II against serial number 89, the follot ing shall be substituted and be deemed to have been substituted lk'ik

effect from the second day of May, 1974, namely :—

"Spirits and spirituous liquors of all kinds, including methYtt. alcohol, but excluding country liquor and also excluding alcohol defined in the United Provinces Sales of Motor Spirit, Diesel 914 and Alcohol Taxation Act, 1939."

ear. BTEiFeT aviator use, 20 as”, 1975 (_5) A decision given by the Commissioner of Sales Tax under this section shall, subject to an appeal to the High Court, be ﬁnal. (6) Apcopy of the decision given under this section shall be sent [6 the applicant and to the assessing authority concerned." thtmgﬂgltﬂegchgf 14. In the First Schedule to the principal Act,— dule. (l) _for the entries against serial numbers 26, 32, 89, 62 and 112, t followmg shall be substituted, namely :—— ' S]. no. Description of goods Point of tax ’ 1 II III 26 All kinds ol‘ cosmetics and toilet preparations for beauti- M or I ﬁcation or care ofthe face, skin, hair, nails, eyes or brows, but not including soaps, safety razor blades, tooth pastes, tooth powders and other dentifrices, tooth brushes and kumkum. I 32 All electrical goods, instruments, apparatus, appliances M or 1 and all such articles the use of which cannot be had except with the application of electrical energy, in-. eluding fans, ﬂuorescent tubes (including their starters, chokes, ﬁxtures, ﬁttings and accessories), electrical earthenware and porcelain and all other accessories and component parts, whether sold as a whole or in parts, but excluding electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy, electric motors and parts thereof, torches, torch—cells, torch bulbs, dry cell batteries and ﬁlament lighting bulbs. 39 All goods and wares made of glass, but not including plain glass-panes, optical lenses, hurricane lantern chimneys, bottles and phials, glass-beads. clinical syringes, thermometers, and scientiﬁc apparatus and instruments made of glass. . 62 ((1) Motor ears pany ing chase by > the, consumer. (b) Motor trucks and motor buses, including their 0113- _ Ditto. ssis and motor bodies built thereon. (c) All other notor vehiclesincluding their chassis and Ditto. motor bodies of all shapes and designs (includ- ing motor caravans and tankers), whether built on chassis or separately. 112 (a) Electronic goods, equipment, appliances, and parts M or I and accessories thereof, but not including Television sets, (b) Television Sets M or I. (2) for the entry in column 11 against serial number 89, the £0119 ‘ ing shall be substituted and be deemed to have been substituted W! effect from the second day of May, 1974, namely 2.. “Spirits and spirituous liquors of all kinds. including 1118“,”: alcohol, but excluding country liquor and also excluding alCOhO1 a] deﬁned in the United Provinces Sales ot Motor Spirit, ' 0‘ and Alcohol Taxation Act, 1939."

3fft sfkU sivrqr-car Trwa., 20 TTf, 1976 13 ,Z2;

15. In the U. P. Sales Tax Rules, 1948 :—

(I) in rule 12-A, for sub-rule (4), the following shall be substituted. namely

"(4) No blank form shall be issued except on payment of fee by the dealer at the rate of Rs.3.75 per book of 25 forms or fifteen paise per form."

(2) in rule 12-B, for sub-rule (3), the following shall be substituted, namely:— "(3) No blank form shall be issued except on payment of fee by

the dealer at the rate of Rs.7.50 per book of 50 forms pr fifteen parse per form."

(3) in clause (a) of rule 19, the words "in treasury along with chalans" shall be omitted;

(4) in rule 20-B,— (a) in clause (a) , for the words "by a treasury chalan showing

deposit", the words "by satisfactory proof of deposit" shall be substituted ; and

(4 in clause (b), for the words "by a treasury chalan showing deposit", the words "by satisfactory proof of deposit" shall be substituted;

(5) in rule 25-A,— for sub-rule (3), the following shall be substituted and be

deemed to have been substituted with effect from the first day of April, 1976, namely:—

"(3) A fee of Rs.50 shall be payable in respect of every appli- cation for issue of recognition certificate under sub-rule (1), and a fee of Rs.25 shall be payable for every assessment year or part thereof for which recognition is sought to be renewed."

(b) in sub-rule (5), for the full stop at the end, a comma shall be substituted and the following shall thereafter be inserted, namely :—

"and shall be effective till the end of the assessment year in which it is issued. If the dealer wishes to get it renewed,

he shall submit an application in accordance with sub-rule (I) before the date of its expiry, accompanied by satisfactory proof of deposit of the fee prescribed in sub-rule (3). If the Sales Tax Officer is satisfied that the application is in order and the fee has been deposited, he shall renew the certificate for such period, not exceeding three years at a time, as may be stated in the application for renewal."

in sub-rule (11), for the word and figure "Rs.5", the word and figure "Rs.10" shall be substituted;

(6) in rule 25-B, for sub-rule (2), the following shall be substituted, namely

(2) A dealer holding a recognition certificate who wishes to avail of the concession referred to in clause (b) of sub-section (1) of section 4-B, shall apply to the Sales Tax Officer within whose jurisdiction his principal place of business is situate for the issue of blank Declaration Forms. No blank Declaration Forms shall be issued by the Sales Tax Officer except on payment of fee by the dealer at the rate of Rs.3.75 per book of 25 forms or 15 pause per form. The application shall be signed by one of the persons men- tioned in sub-rule (1) of rule 25-A."

(7) in rule 41, in sub-rule (1), the following second proviso shall be inserted, namely :—

"Provided further that the dealer may, instead of submitting a return as aforesaid, estimate his turnover for the year on the basis of the turnover admitted by him in his return for the immediately preceding year, calculate the amount of tax payable thereon and deposit a sum equal to one-twelfth thereof during each of the first two months of every quarter, and deposit the balance of tax due on the turnover admitted by him in his return for the relevant quarter which shall be prepared and submitted in the manner laid down in this sub-rule."

—

Amendment of certain rules.

ear aria aerator was, 20 re, 1976 1948 :— 15. In the U. P. Sales Tax Rules, (1) in rule 12-A, namely:— “ (4) No blank form shall be issued exce the dealer at the rate of Rs.3. paise per form.” (2) in rule 12-B, namely :— . “(3) No blank form shall be issued except 0 the dealer at the rate of Rs.7 .5 paise per form.” (3) in clause (a) of rule 19, the words "in chalans" shall be omitted; (4) in rule 20B,— (a) in clause (a), for the words “by a treasury chalan showing deposit", the words “by satisfactory proof of deposit” shall be substituted; and for sub~rule (4) , the following shall be substituted. pt on payment of fee by 75 per book of 25 forms or ﬁfteen for sub-rule (3), the following shall be substituted, “Y 11 payment of fee by 0 per book of 50 forms pr ﬁfteen . treasury along with ' (b)’ in clause (b), for the words “by a treasury chalan showing deposit”, the words “by satisfactory proof of deposit” shall be substituted ; . (5) in rule 25-A,— (a) for sub—rule (3), the following shall be substituted and be deemed to have been substituted with effect from the ﬁrst day of 'April, 1976, namely:— “(3) A fee of Rs.50 shall be payable in respect of every appli- cation for issue of recognition certiﬁcate under subrule (l) , and a fee of R525 shall be payable for every assessment year or part thereof for which recognition is sought to be renewed." (b) in sub-rule (5), for the full stop at the end. a comma shall be substituted and the following shall thereafter be inserted, namely :— “and shall be effective till the end of the assessment year in which it' is issued. If the dealer wishes to get it renewed, he shall submit an application in accordance with sub-rule (1) before the date of its expiry; accompanied by satisfactory proof of deposit of the fee prescribed in sub-rule (3). If the Sales Tax Ofﬁcer is satisﬁed that the application is in order and the fee has been deposited, he shall renew the certiﬁcate for such period, not exceeding three years at a time, as may be stated in the application for renewal." (c) in sub-rule (11), for the word and ﬁgure "Rs.5”, the word and ﬁgure "RSJO" shall be substituted; (6) in rule 25-13, for subrule (2) , the following shall be substituted, namely :— ' “ (2) A dealer holding a recognition certificate who wishes to avail of the concession referred to in clause (b) of sub-section (1) of section 4—B, shall apply to the Sales Tax Ofﬁcer within whose jurisdiction his principal place of business is situate for the issue of blank Declaration Forms. No blank Declaration Forms shall be issued by the Sales Tax Ofﬁcer except on payment of fee by the dealer at the rate of Rs.3.75 per book of 25 forms or 15 paiise per form. The application shall be signed by one of the persons men- tioned in sub-rule (1) of rule 25-A." (7) in rule 41, in sub-rule (1) , the following second proviso shall be inserted, namely :— “Provided further that the dealer may, instead of submitting a return as aforesaid, estimate his turnover for the year on the basis of the turnover admitted by him in his return for the immediately preceding year, calculate the amount of tax payable thereon and deposit a sum equal to one-twelfth thereof during each of the ﬁrst two months of every quarter, and deposit the balance of tax due on the turnover admitted by him in his return for the relevant quarter which shall be prepared and submitted in the manner laid down in this subrule." g I V Amendment of certain rules. 13. 2,2

4 39t sat afiffsirKrif Tf4E, 20 tit 1 97 6

(8) in rule 46-A, for the words and figures "Rs.1 and 25 paise", the words "two rupees" shall be substituted;

(9) in rule 46-B, for the word and figure "Re.1", the words "two rupees" shall be substituted;

(10) in rule 54, for sub-rule (2), the following shall be substituted, . namely :—

" (2) Each application shall be accompanied by satisfactory proof of deposit of fee and penalty specified in this Act, where payable" ;

(11) in rule 58, in sub-rule (1) , for the words and figures "and a treasury chalan showing deposit of a fee of Rs.10 into the treasury", the words "and satisfactory proof of deposit of fee" shall be substituted;

(12) in rule 61, for the words and figure "which shall be accompanied by a treasury chalan showing the deposit of a fee of Rs.2 in the treasury", the words and figure "which shall be accompanied by satisfactory proof of deposit of a fee of Rs.10"shall be substituted;

(13) rule 63 shall be omitted; (14) in rule 70, in sub-rule (2), for the words and figures "Rs.1 and

25 poise", the words "two rupees" shall be substituted; (15) in rule 77-C.—

in sub-rule (1), for the words "twenty five poise", the words - "one rupee" shall be substituted; and

in sub-rule (3), for the words "fifty poise", the words "one - rupee" shall be substituted;

(16) for sub-rule (3) of rule 85, the following shall be substituted, namely :—

"(3) No blank declaration forms shall be issued by the Sales Tax Officer except on payment of a fee of fif teen poise per form or Rs.7.50 per book of 50 forms. The application shall be signed by s; one of the persons mentioned in sub-rule (1) of rule 54 or a person.: duly authorised under rule 77-A."

(17) for sub-rule (3) of rule 86, the following shall be substituted, 7: namely

"(3) No certificate shall be issued except on payment of a fee of- twenty paise per certificate."

Amendment and, 16. (1) In Government notification no. ST-II-6623/X-1012-1972, dated validation of December 1, 1973, issued by the State Government in exercise of its powers under' certain violin- section 4 of the principal Act, for the words "in respect of— (i) books andy catMns.

magazines, and (ii) exercise books, if made from paper purchased withinL Uttar Pradesh, provided proof thereof is furnished by the dealer to the satisfac- tion of the assessing authority", the words "in respect of books and magazines",, shall be substituted and be deemed always to have been substituted.

In Government notification no. ST-I1-6624/X-1012-1972, dated Decem- ber 1, 1973, issued by the State Government in exercise of its powers under section 3-A of the principal Act, for the entries against serial no. 4 of the Listy therein, the following shall be substituted, and be deemed always to have been 4 substituted, namely :—

"4. Exercise Books 5 per cent". Notwithstanding any judgment, decree or order of any Court or autho-.

city, any tax imposed, assessed, levied or collected before the commencement of the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1976 undef, the notification referred to in sub-section (2) as amended by this section, shall be deemed to have been validly imposed, assessed, levied or collected in accord-, ance with law, as if the aforesaid notification, as amended by this section, hart': been in force at all material times when such tax was imposed, assessed, levied or collected.

17. Notwithstanding any judgment, decree or order of any Court orl,. authority, anything done or any action taken (including any notification issued) before the commencement of this Act, not inconsistent with the provisions of the principal Act as amended by this Act, shall be deemed to be, and always tcr: have been, as valid and lawful as if the provisions of this Act had been in'— , (orce at all material times.

9A-rwr comiqt 9vi

Validation.

on: sea 3111mm iTFi'E, 20 as, 1975 (B) in rule 46A, for the words and ﬁgures “Rs.l and 25 paise”, the words ”two rupees” shall be substituted; ' (9) in rule 4G-B, for the word and ﬁgure “Rel”, the words "two rupees” shall be substituted; (10) in rule 54, for sub~rule (2), the following shall be substituted, .. namely :— ' “ (2) Each application shall be accompanied by satisfactory proof , of deposit of fee and penalty speciﬁed in this Act, where payable"; _. (ll) in rule 58, in subrule (l), for the words and ﬁgures "and a : treasury chalan showing deposit of a fee of Rs.10 into the treasury”, the 3 words “and satisfactory proof of deposit of fee” shall be substituted; (12) in rule 61, for the words and ﬁgure “which shall be accompanied . by a treasury chalan showing the deposit of a fee of R52 in the treasury", ;_ the words and ﬁgure “which shall be accompanied by satisfactory proof ft; of deposit of a fee of Rs,10”shall be substituted; (13) rule 63 shall be omitted; (14) in rule 70, in sub-rule (2), for the words and ﬁgures "Rs.l and i, 25 paise”, the words "two' rupees" shall be substituted; ‘ (15) in rule 77-C,— (a) in sub~rule (1), for the words “twenty ﬁve paise”, the words -' ”one rupee” shall be substituted; and ‘ ' (b) in sub-rule (3), for the words ”ﬁfty paise", the words "one rupee” shall be substituted; . (16) for sub-rule (3) of rule 85, the following shall be substituted? namely :— ' ‘ "(3) No 'blank declaration forms shall be issued by the Sales Tax Ofﬁcer except on payment of a fee of ﬁfteen paise per form or;- Rs.7.50 per book of 50 forms. The application shall be signed by one of the persons mentioned in sub-rule (1) of rule 54 oraperson duly authorised under rule 77vA." = " (17) for sub~rule (3) of rule 86, the following shall be substituted, namely :— u “(3) No certiﬁcate shall be issued except on payment of a fee of- twenty paise per certiﬁcate." ~ Amendment and: 16. (1) In Government notiﬁcation no. ST-II—GbZS/X—1012-1972, dated-j; validation 'of December 1, 1973, issued by the State Government in exercise of its powers under “"3““ inmlﬁ‘ section 4 of the principal Act, for the words “in respect of— (i) books andci CalIDﬂS. . .. . . . . .' magazmes, and (ii) exercise books, if made from paper purchased Wltllln;;; Uttar Pradesh, provided proof thereof is furnished by the dealer to the satisfac- tion of the assessing authority”, the words “in respect of books and magazines“: shall be substituted and be deemed always to have been substituted. (2) In Government notiﬁcation no.VST-II-6624/X—1012-1972, dated Decem-.5 her 1, 1973, issued by the State Government in exercise of its powers under section 3-A of the principal Act, for the entries against serial no. 4 of the List};- therein, the following shall be substituted, and be deemed always to have been «. substituted, namely :— “4. Exercise Books ' 5 per cent". (3) Notwithstanding any judgment, decree or order of any Court or autho-j : rity, any tax imposed, assessed, levied or collected before the commencement of}; the Uttar Pradesh‘ Sales Tax (Amendment and Validation) Act, 1976 under the notiﬁcation referred to in sub-section (2) as amended by this section, shall-- be deemed to have been validly imposed, assessed, levied or collected in accord: .. ance with law, as if the aforesaid notiﬁcation, as amended by this section, had?" been in force at all material times when such tax was imposed, assessed, levied" or collected. Validation. l7. Notwithstanding any judgment, decree or order of. any Court at".- authority, anything done or any action taken (including any notiﬁcation issued) before the commencement of this Act, not inconsistent with the provisions of the W: principal Act as amended by this Act, shall be deemed to be, and always to“ have been, as valid and lawful as if the provisions of this Act had been "1‘ (orce at all material times.

397 11a157 anTRTitur ll‘rld, 20 lit:, 1076 15

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No. ST-II-2956/X-6 (17)-76

Dated Lucknow, May 20, 1976

, lx exercise of the powers under clause (b) of sub-section .(1) of section

.5-A of the U. P. Sales Tax Act, 1948 (U. P. Act no. XV of 1948), read with tiction 21 of the U. P. General Clauses Act, 1904 (U. P. Act no. I of 1904) , 0:141' e Governor is pleased to make, with effect from May, 20, 1976, the following inendment in Government notification no. ST-II-332/X-1012-1971, dated

'November 15, 1971 as amended from time to time :

Amendment

. IN the Schedule to the aforesaid notification, for the existing entries under eolumns II, III and IV against items 26, 32, 39, 62, 89 and 112, the follow- iñg shall be substituted :

26. All kinds of cosmetics and toilet preparations for beautification or care of the face, skin, hair, nails, eyes or brows but not including soaps, safety razor - blades, tooth pastes, tooth powders and other dentifrices, tooth brushes and Kum- Kum.

M or 1 12 per cent

3.2. All electrical goods. instruments,. M or I 12 per cent apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including fans, fluorescent tubes (including their starters, chokes, fixtures, fittings and accessories), electrical earthenware and porcelain and all other acces- sories and componem parts, whether sold as a whole or in parts. hut ex- cluding electrical equipment, plant and their accessories required for generation, distribution and trans- mission of electrical energy, electric motors and parts thereof, torches. torch-cells, torch bulbs, dry cell batteries and filament lighting bulbs.

39 All goods and wares made of glass, M or I 12 per cent but not including plain glass-panes. optical lenses, hurricane lantern chimneys, bottles and phials, glass- beads, clinical syringes, thermo- meters, and scientific apparatus and instruments made of glass.

Motor Car Sale to consumer 7 per cent Motor trucks and motor buses, or Hire purchase 9 per cent

including their chassis and company finandng motor bodies built thereon. the' purchase by the

consumer

All other motor vehicles in- Ditto 12 per cent cluding their chassis and motor bodies of all shapes and designs

(including motor caravans and tankers) , whether built on chasis or separately.

No. ST-II~2956/X—6 (17)-76 g; WT 339T iTlTla’lT‘Tl' THE, 20 17%, 1975 E Dated Lucknow, May 20, 1976 g; 1\ exelcise of the powers undei clause (1)) of sub-section .(1) of section of the U. P. Sales Tax Act, 1948 (U P. Act 110. XV of 1948), read with secAtion 21 of the U. P. General Clause. CL. 1904 (U. P. Act no. I of 1904), ﬁlie Cm’ernor is pleased to make, with effect 1min May, 20, 1976, the following amendment in Government notiﬁcation no. ST~II—352[X-101'2-1971, dated November 15, 1971 as amended from time Lo time : Amendment IN the Schedule to the aforesaid notiﬁcation, for the existing entries under Columns II, III and IV against items 26, 3-, 39, 62, 89 and 112, the follow— P'hg entries shall he subxiiluietl : 1V 26. All kinds of cosmetics and toilet 1 12 per cent preparations £01 beautiﬁcation or care of the face, skin, hai1, nails, eyes or-brows but not including soaps, safety razor blades, tooth pastes, tooth powders and other dentifrices, tooth brushes and. K1177?» Kum. ‘3‘ All electrical goods. instruments, I 12 per cent apparatus, appliances and all such articles the use 01 which cannot be had except with the application of electrical energy, including fans, ﬂuorescent tubes (including their starters, chokes, ﬁxtures, ﬁttings and accessories). electrical earthenware and porcelain and all other acces . series and component parts, whether sold as a whole or in parts. but ex» eluding electrical equipmenL, plant and their accessories required for generation. distribution and trans- mission of electrical energy, electric motors and parts thereof, torches. , torch-cells, torch bulbs, dry cell batteries and ﬁlament lighting bulbs All goods and wares made of glass ‘ M or 1 12 per cent but not including; plain glass-panes. optical lenses. hurricane lantern chimneys, bottles and phials. glass- beacls, clinical syringes, Lhermo- meters, and scientiﬁc apparatus and instruments made of glass, ((1) Motor Car Sale to consumer . 7 percent (7;) Motor trucks and motor buses. or Hire purchase 9 per cent including their chassis and company ﬁnancing motor bodies built thereon. the' purchase by the . ’consumer All other motor vehicles in» Ditto 12 per cent cluding their chassis and motor bodies of all shapes and designs (including motor caravans and tankers), whether hnill on chasis or separately.

22 3979-k5T 9;171111-7qT ;77T., 20 Tit 1 9 7 6

89. Spirits and spirituous liquors of all kinds, including methyl alcohol,

.: but excluding- country liquor and also excluding alcohol as defined in the United Provinces Sales of Motor . Spirit, Diesel Oil and Alcohol Tax- • ation Act, 1939.

112. (a) Electronic goods, equipraents, appliances, and parts and accessories thereof, but not

.including Television sets. (b) Television sets.

HI IV

M or I 12 per cent

M or I 12 per cell

M or I

7 per ctirl

No. ST-II-2957/X-6 (17) -76

Dated Litchnow, May 20, 1976

Ix exercise of the powers .under the proviso to sub-section (2-A) of se•cfs:; lion 3-A of the U. P. Sales Tax Act. 1948 (U. P. Act no. XV of 1948), reacr(!: with section 21 of the U. P. General Clauses Act, 1904 (U. P. Act no. I 0P,4 1904) . die Governor is pleased to make, with effect from May 20, 1976, tli& 51 following amendment in Government notification no. ST-II-4949/X-10 (2)-74,7 dated May 30, 1975. as amended front time ,to time : •

Anl endment •

IN the Schedule to the aforesaid notification, after serial no. -30, thi,4 following serial shall be inseried, namely :

Serial no. Description of goods point at which . Rate tax shall be of. fait.>

levied

II III IV

31. Maps, educational Charts, instru- ment boxes, educational globes and instruments. such as • instrumentS used in mechanical drawing and biology, used by students.

No. ST-11-2958/X-9 (1)-76

on 3 per cent

Dated Luchnow„ May 20, 1976

IN exercise of the powers under section 4-B of the U. P. Sales Tax Act, 1948 - (U. P. Act no. XV of 1948), read with section 21 of the U. P. Generalit Clauses Act, 1904 (V. P. Act no. 1 of 1904), and in supersession of Government notification no. ST-n-4938/X-10 (2)-74, dated May 30, 1975, as amended fronill time to time, the Governor is pleased to order that, with effect from the date eIj! publication of this notification in the Gazatt, and subject to the conditioilgli:' and restrictions specified in i lit-said section 4-B,—

(1) no tax shall he payable on the sale 10 or, as the case may be . purchase by a 'new' unit . in respect of raw materials, required by it 4)

use in tile manufacture of the goods mentioned in Annexure I or the packing of the . Said goods manufactured by it, for a period of fiiie) years from the date of starting production, if the new unit is establisheill:,; in the districts mentioned in Annexure II and for a period of three: years from such date if n is established in the remaining districts the State:

Provided that the date of starting. production does not fall later tha# the first day of January, 1971 ;

. „ (2) no tax shall be payable on the sale to or, as thecase may be4

purchase by any unit in respect of 'raw materials' required by it . .

use in the manufacture of the goods mentioned in Annexure or for the packing of the said goods manufactured by it ;

€137. weir ammo Tori, 2 0 re, 1 9 7 5 89. Spirits and spirituous liquors of all kinds, including methyl alcohol. ._‘ but excluding country liquor and also excluding alcohol as deﬁned in. the United Provinces Sales of Motor . Spirit, Diesel Oil and Alcohol Tax- ation Act, 1939. ”21 ((1) Electronic goods, equipments, appliances, and parts and , accessories thereof, but not including Television sets. (b) Television sets. Mot I No. ST—II—2957/X—46 (17) -76 Dated Lucknow, May 20, 1976 l.\' eiercise ol’ ilie powers under the proviso to sub-section (Z-A) of sec tion 3».-'-\ of the [7. 1’. Sales Tax Art. 1948 (UP. Act no XV of 1948), rea with section 21 of the 1’. P, General Clauses Act. 1904 (U. P. Act no. I n 1904). the Governor is pleased to make. with elliet't from Mav 20, 1976, th following amendment in Government notiﬁcation no. ST—II—4949/X—10(2)-7 dated May 30, 1975. as amended from time to time :' .w Amendment IN the Schedule to'the aforesaid notiﬁcation, after serial no. 30, th following,r rial shall be in 1,. namely : Serial no. Description of goods point at which tax shall be levied 3]. Maps, educational Chm s. instru- ment boxes, educational globes and instruments. such HS instrtnnents used in mechanical drawing and biologv. used by students. No. sr11~2§iés75<321f76 Dated Lucknow. May 20. 1976 m l.\' exercise ol the powers under settion 4-13 of the U. P. Sales Tax A , 1948 ‘(U. P, Act no. XV of 1948),. read with section 21 of the U. P. Genera ‘ Clauses Act, 1904 (U. P. Act Ito. J of 1904), and in supersession oi GovernmenK notiﬁcation no. ST-II—4938/X—10(2)-7~‘l. dated May 30. 1975, as amended from time to time, the Governor is pleased to order that. with effect from the date' publication 01' this notiﬁcation in the Gazette, and subject to the condition and restrictions speciﬁed in the said section 4- ,— ‘ (1) no tax shall he payable on the sale to or. as the .case inayl purthase by a ‘new unit' in respect ol raw mater ils, reqmred by It use in the ,iuitnufacture of the goods mentioned in Annexure I or the packing ol' thesnid goods nutnul'actured by it, for a_ period of fits years from the date of starting production it the new unit is establishe in the districts mentioned in Annexui‘e II and for a period of three years from such date if it is established in the remaining districts the State 1 Provided that the (late of starting production does not fall later th the ﬁrst day of January, 1971 ,' (2) no tax shall be payable on the sale to or, as the .case may I? purchase by any unit in respect of ‘raw materials‘ required by It 1.1 use in the manufacture of the goods mentioned in Annexure 1 or for the packing of the said goods manufactured by it ; '

2 3 alT1 7 ?-24 I ui 77a', 2o III, 976

p.-7- • ' •

(3)- in the case of any unit other than those referred to in clauses (1) and (2) above, but not including Distilleries and Breweries and units engaged in the manufacture of paper, catechu (Kattha), Matches, empty match-boxes, match-splints and match-veneers, tax shall be leviable on the sale to or, as the case may be, purchase by the said units of "raw materials" acquired by it for the manufacture or packing of goods manufactured by it at die concessional rates, inclusive of ad- ditional tax, if any, payable Under Section 31; of the said Act of 1948, indicated below :—

(a) Oilseeds as defined in section 14 of the Central Sales tax Act, 1956 (Act 74 of 1956) •

2 per cent (b) Oil Cake

3 per cent (c) Any other 'raw material' 4 per cent

• Provided that no concession under this notification . shall be admissible

if the goods manufactured by the unit are not liable to tax at any stage under die said Act of 1948. •

Explanations— (1) 'New unit', means a factory or workshop using machinery _or accessories or components thereof, not already used or acquired for . • ,•,use in any other factory • or workshop in Uttar Pradesh but does not in- dude any factory or workshop established on the site of an existing factory

:.';•or workshop manufacturing the same goods or any addition. to or extension :of an existing factory or workshop.

(2) 'Date of starting production' means the date on 'which any raw inaterial required for use in the Manufacture or packing of the. notified goods \is purchased for the first • time.

ANNEXURE 1

List of Notified gooth referred to in clause' (1)

Oil Engines and Oil Expellers Power tillers

Polly Propylene filaments Reractories

Storage Batteries Radios

Phonograms

,8. Television Sets

Switch-gears (Electric)

Plastic Products

Hospital Equipment syringes. ,

Scientific, professional, measuring and process control Tyres and Tubes

Electric motors of more than 7.5 kw rating

Chemicals, including industrial explosives, nitric acid, stable bleaching powder. Perfumery

China Potteries

Sewing machine needles Sewing machines

Transformers

Heavy pumps of sizes above 10 cm.x10 an. Electric Equipment

Pumps and Compressers 24. Soap and other synthetic detergents

and Surgical instruments, needles, and

nstruments

acid, sulphuric

A E‘HTSIETWWW we, 20 of, 1976 (3)9in the case of any unit other lhan those referred to in clauses (l) and (2) above, but not including Distillerics and Breweries and units engaged in the manufacture of paper, catechu (Kattha), Matches, empty match~boxes, match-splints and match-veneers, tax shall be leviable on the sale to or, as the case maybe, purchase by the said units of “raw materials" acquired by it for the manufacture or packing of goods manufactured by it at the concessional rates, inclusive of ad- ditional tax, if any, payable under section E-F of the said Act of 1948, indicated below :~ (a) .Oilseeds as deﬁned in section 14 of the ’ Central Sales tax Act, 1956 (Act 74 of 1956) ' 2 per cent (17) Oil Cake 3 per cent (6) Any other ‘raw material’ 4 per cent Provided Lhat no concession under this notiﬁcation .shall be admissible ,f the goods manufactured by the unit are not liable to tax at any stage under the said Act 0t 1948. Explanations— (1) ‘New unit'v means a factory or workshop using machinery or accessories or components thereof, not already used or acquired for use in any other factory or workshop in Uttar Pradesh but does not in- Iude any factory or workshop established on the site of an existing factory or workshop manufacturing the same goods or any addition to or extension f an existing factory or workshop. (2) ‘Date ol starting production’ means the date on which any raw ail/IleCI'J-al required for use in the manufacture or packing of thenotiﬁed goods purchased for the ﬁrst time. ' ' ANNEXURE I List of Notiﬁed goods referred to in clausc'(l)v 1. Oil Engines and Oil Expellers , 2. Power tillers ' ' ' 5. Polly Propylene ﬁlaments J 4. Reractories , 5. Storage Batteries - _ A - 6."'Ra.dios " ' ' 7. Phonograms . ;8. Television Sets ‘ 9. Switch-gears (Electric) 10. Plastic Products . 11. Hospital Equipment and Surgiml instruments, needles, and syringes. l' 12. Scientiﬁc, professional, measuring and process control instruments 13. Tyres and Tubes ‘ 14. Electric motors of more than 7.5 kw rating 15. Chemicals, including industrial explosives, nitric acid, sulphuric acid, stable bleaching powder. ‘ 16. Perfumery 17. China Potteries / 7 ‘18. Sewing machine needles ’1 19 Sewing machines ,20. Transformers 21. Heavy pumps of sizes above 10 cm.xlO cm. 22. Electric Equipment . '23. Pumps and Compressers 24. snap and other synthetic detergents

2 4 \d-fcr 5rkur 32-9- rain Tri'7.", 2 0 Wt., 1976

Boiled and stand oils, synthetic resins and printing inks Fatty acids, stearic acid and oleic add Drying oil Products, viz, linoleum and oil-cloth Lubricants and greases

- Scooters.

ANNEXURE II

List of districts

Almora 21. Hardoi Azanagath 22. falaun Bahraich 23. faunpur Ballia 24. f hansi Banda 25. Lalitptir Bara Banki 26. Mainputi Basti 27. Mathura

S. Badaun 28. Moraciabad Bulandshahr 29. Pilibhit Chamoli 30. Pithoragarh Deoria 31. Pratapgarh Etah 32. Rae Barth Etawah 33. Rarnpur Faizabad 34. Shahjahanpur Farrukhabad 35. Sitapur Fatehpur 30. Sultanpur Garhwal 37. Tehri Garhwal Ghazipur 38. Unnao Gonda 39. Uttarkashi. Hamirpur

ANNEXURE ILI

List of Notified goods referred to in clause (M

Bicycles, tricycles, perambulators and accessories and parts thereof2 Glass and glass-ware including optical glass in all forms. Oils extracted by solvent extraction process. All kinds of packing materials including cases and containers

-5. Rubber and rubber products 6. Pencils 7. Paints varnishes, enamels, thinners and allied surface coating pto-a!,

3 ducts and constituents thereof. Vitreous enamelled products Pressure Cookers and parts thereof Sports goods including sports shoes and playfield and gytnnasiute equipment. Iron and Steel :IS defined in section 14 of the Central Sales Tax Act, 1966.

No. ST-2-3005/X-1035 (20) /74

Dated Lucknow, May 20, 1976

IN exercise of the powers under section 4 of the U. P. Sales Tax Acel 1948 (U. P. Act no. XV of 1948), read with section 21 of the U. P. Gener4,-,, Clauses Act, 1904 (U. P. Act no. 1 of 1904), the Governor is pleased to mak ._e k; with effect from the date of publication of this notification in the Gazette; following amendment in Government notification no. ST-2-6623/X-1012-7 dated December 1, 1973 :-

Amendment

In the aforesaid notification, for items (i) and (ii), the following .sha be substituted namely :-"Books and Magazines."

. . 24 m? for aerator IT‘rl‘E‘. 2 0 In; 1'9 76 25. Boiled and stand oils, synthetic resins and printing inks 26. Fatty acids, stearic acid and oleic acid 27. Drying oil Products, viz. linoleum and oil-cloth 28. Lubricants and greases , 29. Scooters. ANNEXU RE 11 List of dis u’icls l. Almora 21. Hardoi L’. Azamgzn‘h 22. j'alaun J. Bahraich 23. jaunpur '11. Ballia 24. Jltansi 5. Banda 2:3. Lalitptu‘ 0'. Bara Banki 26. Mainpui'i 7. Basti 27. Matlturit 8. Badaun 28. Moradabzul E). Bulandshahr 2E). Pilibhit ll). Chamoli 5 0. Pi thoragarh ll. Deorin 31. Pi'atapgarh 12. Etah 32. Rae Bareli 13. Etawah 33.1{amptu‘ 1‘}. Faizabad 34. ShahJahanpur 15. Farrukhabad ‘ 55. Sitapur 16. Fatehpur 316. Sultanpur l7. Garhwal . 37. Tehri Garhwal 18. Ghazipur ‘ 38. Unnao 19. Gonda 59. Uttarkashi. 20. Hamirpur ANNEXURE III List of Notiﬁed goods referred to in clause 02) l. Bicycles, tricycles, peramhulators and accessories and parts thereof? .2. Glass and glass—ware including optical glass in all forms. 3. Oils extracted by solvent extraction process. 4. All kinds of packing matedals including cases and containers '5. Rubber and rubber products 6. Pencils - ‘ :7. Paints varnishes, enamels, thinners and allied surface coating p ducts and constituents thereof. 8. Vitreous enamelled products 9. Pnessure Cookers and parts thereof - ‘ 10. Sports goods including sports shoes and playﬁeld and gynmasi equipment. ' " 11. Iron and Steel as deﬁned in section 14 of the Central Sales Tax M 1956. ' No. ST—2—3005/X—1035 (20) /74 Dated Lucknow, May 20, 1976 IN exercise of the powers under section 4 of the U. P. Sales Tax A? 1948 (U. P. Act 110. XV of 1948), read with section 21' of the U. P. Genet: Clauses Act, 1904 (U. P. Act no. 1 of 1904) , the-Governor is pleased to milk. with effect from the date of publication of this notiﬁcation in the Gazette, . following amendment in Government notiﬁcation no. ST»2—6623/X—1912- dated December 1, 1973:— Amendment In the aforesaid notiﬁcation, for items (i) and (ii), the following $13 be substituted namely :—"Books and Magazines.” . _ ‘

stkvr vEtrarCur 1177., 2 0 Drf, 1976

No. ST-2-8006/X-1035 (20)-74

Dated Lucknow, May 20, 1976

IN exercise of the powers under the proviso to sub-section (2-A) of sec- tion 3-A of the U. P. Sales Tax Act, 1948 (U. P. Act no XV of 1948), read irith section 21 of the U. P. General Clauses Act, 1904 (U. P. Act no. I of 1904) . the Governor is pleased—

to supersede, with effect from the date of publication of this notification In the Gazette, Government notification no. ST-2-6624/X-1012-1972, dated December 1, 1973; and

to order that, with effect from the aforesaid date, the turnover in respect of the goods mentioned in Column II of the List below shall be liable to tax at the point of sale by the manufacturer or importer thereof at the reduced rate specified against each in column III of the said List :—

LIST

Serial No Discription of goods Rate of Tax

I. Polyester Staple fibre 2 per cent Naptha 5 per cent Exercise Books

_ 5 per cent Na ST-2-3007/X-1035 (20) -74

Dated Lucknow, May 20, 1976

IN exercise of the powers under section 4-B of the U. P. Sales Tax Act, 1948 (U. P. Act no., XV of 1948) , the Governor is plelased to order that,

, with effect from. the 'date of publication of this notification in the Gazed& and subject to the conditions and resrictioris specified in the aforesaid .section,

no tax shall be payable on the sale to or, as the case may be, purchase by a dealer holding a recognition certificate in respect of raw materials required

. by him for use in the' manufacture or packing of exercise books manufactured by him.

Lv exercise Act, 1948 (U. P. effect front the under the said the—

No. ST-2-9251/X-5 (1) -73

Dated Lucknow, May 20, 1976

of the powers under section 4 of the Uttar Pradesh Sales Tax Act no. XV of 1948), the Governor is pleased to order that, with date of publication of this notification in the

Gazette, no tax Act shall be payable by a dealer on his sales of any goods ko

(I) Government of Bhutan, or

His Majesty the King of Bhutan Royal Family, or -

Indian Military Training Team, Bina Bhutan, or an or the Dantak Project,

or a member of the Bhutan

(4) the Representative of India in Bhutan or the Border Roads Organisation, or •

(5) any dealer or private individual resident in Bhutan, r their use or for resale in Bhutan, on the condition that the dealer fur-

ishes to the assessing authority a certificate, duly signed and certified under )e official seal by the authorities mentioned below, to the effect that the - rids are for export to and use in Bhutan and have actually entered into the rritories of Bhutan :—

. . (1) in the case of sales made to the Government of Bhutan, His

Majesty the King of Bhutan or to a member of the Bhutan Royal fulfil,

Wﬁ‘éﬂ WHFHTC'JTTI'FI'E, 20m; 1976 Not ST-2—8006/X—1035 (20) :74 Dated Lite/mow, May 20, 1976 proviso to sub-section (2—A) . , (U. P. Act no XV of 1948), read with section 21 of . . ‘al Clauses Act, 1904: (U. P. Act no. I of 1904). to supersede, with effect from the date of publication of this notiﬁcation in the Gazette, Government notiﬁcatio n no. ST-2—6624/X—1012-1972, dated December 1, 1973; and to order that, the turnover in respect ‘ of the. goods ment ' ' w shall be liable to tax or importer thereof at the reduced rate speciﬁed against each in column III of the said List :— LIST Serial No Discription of goods Rate of Tax 3, l. Polyester Staple ﬁbre . 2 per cent 2. Naptha 5 per cent 3. Exercise Books 5 per cent No; sr2—3057/X—1035 (20) J74 Dated Lucknow, May 20, 1976 ' IN exercise of the powers under 13148 (U. P. ACt no.,XV of 1948) , z with effect from. the‘date of'publicat ;: subject to the conditions and resri no tax shall 1) payable on the 5211 section 4-3 of the U P. Sales Tax Act. the Governor is pldased to order that, ion of this notiﬁcation in the Gazebte and ctions speciﬁed in the aforesaid section, e to or, as the case may be, purchase by iﬁcate in respect of raw materials required or packing of exercise books manufactured . i No. ST<2—9‘251/X—5 (1)373 Dated Lucknow, May 20, 1976 IN exercise of the powers under section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U. P. Act no. XV of 1948 ), the Governor is pleased to order that, with effect from the date of publication of this notiﬁcation in the Gazette, no tax under the said Act shall be payable by a dealer on his sales of any goods to sud k. (1) Government of Bhutan, or (2) His Majesty the King of Bhutan or a member of the Bhutan Royal Family, or (3) Indian Military 'l‘ruininvor Te _ am, Bhutan or the Dam Bhutan, or ak Project '(4) the Representative of India in Bhutan or the Border Roads Organisation. or (5) zuly dealer or private individual resident in Bhutan, at their use or for resale in Bhutan, on the condition that the dealer fur- lshes to the assessing authority a certiﬁcate, have actually entered into the rrilories of Bhutan :- , (I) in the case of sales made to the Government of Bhutan, His Majesty the King of Bhutan or to a member of the Bhutan Royal famil,

26 7kw TrAt, 2 0 lit 1975 •

by a Commissioner, Deputy Commissioner or Sub-Divisional Officer of Government of Bhutan, or by the Director, State Trading Corporation:: of Bhutan, or by the Chief Engineer, Public Works Department, Govern : merit of Bhutan, or by the Finance Minister, Government of Bhutan ;

in the case of sales made to Dantak Project, by the Chief Engitieeie Dantak or any officer specifically nominated by him for this purpose ;

(3) in the case of sales made to Indian Military Training Team, by., the Commandant, IM1RAT', or any other officer specifically norninated: by him for this purpose ; and

in respect of any other sales, by the Finance Minister, Government..., Bhutan, or by the Sub•Divisional Officer, Government of Bhutan, Phunt-- shofing, or by an officer of the•office of the Representative of India iri1:1 Bhutan nominated by the said Representative.

No. ST-2-870/X—I1 (11)-75 •

Dated Lucknow, May 20, 1976 IN exercise of the powers under clause (b) of section 4 of the U. P. Sales

Tax Act, 1948 (U. P. Act no. XV of 1948), the Governor is pleased to tORder..H1: that, with effect from April 1, 1976, no .tax under the said Act shall be payable for a period of four years on the sale of any goods by Tibefan Women's Centrej., Daiwa Dun.

No. ST-II-2959/X-11 (33)-73

Dated Lucknow, May 20, 1976

IN exercise of the powers under clause (b) of section 4 of the U. P. Salei'Ll Tax Act., 1948 (U. P. Act no. XV of 1948), the Governor is pleased to order'.::': that, with effect from June 1, 1976, no tax shall be payable on the turnover•of1(.11 sales of Bardana (packing material) and containers by a person who deals exL elusively in goods declared tax-free under the afdresaid Act, but sells packing,•fi. materials and containers only as insidental to his main business. -

No. ST-II-2960/X-900 (30) -70

Dated Luck.now, May 20, 1976 IN exercise of the powers under clause (b) of section 4 of the P.

Tax Ao:. 1948 (U. P. Act no. XV of 1918), the Governor is pleased to order,St that. with effect frotn June 1, 1976, no tax under the said Act shall. be payable jT on the sale of 'Water Mark Paper" by Government Treasuries and Sub-Trea+.• . sillies in Uttar Pradesh.

r ?r,

T,qtx fafl- 9-Na

ito7•707,0fro —70 it 0 3'2 T'TO (fr4T0)--1976-550 (itTe

“an Eastman: zone: 197s by a Commissioner, Deputy Commissioner or Sub-Divisional Oﬂicer of the“ Government of Bhutan. or by the Director, State Trading Corporatio 0E Bhutan, or by the Chief Engineer, Public Works Department, Cover ment of Bhutan, or by the Finance Minister, Government of Bhutan ; (2) in the case of sales made to Dantak Project, by the Chief Enginee Dnntak or any ofﬁcer speciﬁcally nominated by him for this purpose (3) in the case of sales made to Indian Military Training Team, 1) the Commandant, IMTRAT, or any other ofﬁcer speciﬁcally nominate by him for this purpose ; and ‘ (4) in respect of any other sales, by the Finance Minister, Governmeu Bhutan, or by the Sub-Divisional OHicer, Government of Bhutan, Phun: sholing, or by an ofﬁcer of the-ofﬁce of the Representative of India i Bhutan nominated by the said Representative. Nor ST~2—870/X~ll (ll) ‘75 DatEcl Lucknow, May 20, 1976 IN exercise of the powers under clause (1)) of section 4 ol' the U. P. Sales; Tax Act, 1943 (U. P. Act no. XV , the Governor is pleased to index: that, with effect from April 1, 1976, no tax under the said Act shall be payable for a period of four years on the sale of any goods by Tibetan Women’s Centre; , Debra. Dun. ' ' ' No. ST-II—2959/X—Il (33) ~73 Dated Lucknow, May 20, 1976 IN exercise of the powers under clause (17) of section 4 of the U. P. Sales Tax Act. 1948 (U. P. Act 110. XV of 1948), the Governor is pleased to order that. with effect from June 1, 1976, no tax shall be payable om the turnover of sales of Bartlnna (packing material) and containers by a person who deals ex- rlusively in goods declared tax-free under the aforesaid Act, but sells packing materials and containers only as insidental to his main business. No. ST—II—2960/X~900 (so) .70 Dated Lac/mow, May 20, 1976 IN exercise of the powers under clause (b) of section 4 of the U; P Sales- Tnx Art. 1948 (U, P. Act no. XV ul HHS), the Governor is pleased to ortle that. with effect from June l, 1976, no tax under the said Act shall be pnynb , on the sale of ‘TX'Vater Mark Paper" by Government Treasuries and Sub-Treaé‘ suries in Utmr Pradesh. sum it, aeﬁs saw an, fare Hf‘Tq' t

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Uttar Pradesh act 23 of 1976 : The UTTAR PRADESH SALES TAX -(AMENDMENT AND VALIDATION) ACT, 1976

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