• ASSAM ACT VI OF 1958 THE ASSAM SALES TAX (AMENDMENT) ACT, 1958 . ... (As passed by the Assembly) ~- (Received the assent of the Governor on the 26th March 1958) [Published in the Assam Gazette, Extraordinary, dated the 28th March 1958] An Act further to amend the Assam Sales Tax Act, 1947 Preamble. WHEREAS it is expedient further to amend the Assam Sales Tax Act, 1947 (Assam Act XVII of 194·7), hereinafter called the Principal Act, in the manner hereinafter appearing ;
It is hereby enacted in the Ninth Year of Republic of India as follows-- Short tit!~, 1. (1) This Act may be called the Assam Sales Tax (Amendextent and ment) Act, 1958.
commence- 1· p · · I ment. (2) It shall have the ike extent as the rinc1pa Act.
Iusertion of new clauses.
1958.
(3) It shall come into force with effect from the lst April, 2 . In Section 2 of the Principal Act- After clause (17), the following new clauses (18), (19) and
(20) shall be inserted, namely:- " (18) "Ordinance" means the Assam Sales Tax (Amend ment) Ordinance, 1957 ;
( 19) "Composition money" means the lump sum determined under sub-section (2) of Section 55 of the Principal Act in lieu of the tax payable under sub-section ( l) of the same section ;
(20) '"Tax" means the tax levied on sales of goods uuder the Principal Act".
Substitution 3. In the Principal Act, for the words "Luxury gocds" of the words wherever they occur, the words "special goods" shall be "Luxury substituted.
goods".
Amen~ment 4. In Section 3 of the Principal Act,- of Section. 3 ( l) After sub-section (2) the following shall be inserted as of the Prm- . · ' cipal Act. sub-section (3), namely:- "(3). A dealer registered under the Central Sales Tax Act 1956 (Act No.74of1956) who is not liable to pay tax under Jub:
sections ( 1) and (2) above, shall nevertheless be liable to pay tax on his sale of any goods in respect of the purchases of which he has furnished a declaration under sub-section ( 4) of Section 8 of the Central Sales Tax Act, 1956, or on the sale of any goods in the manufacture of which such goods have --been used and every such dealer who is liable to pay tax shall be deemed to be a regis tered dealer."
[Price 00·12 N.P. or 2d.]
• • 2
(2) the existing sub-sections (3), (4), (5) and (6) shall be ' renumbered as sub-sections {4), (5), (6) and (7) respectively.
(3) for sub-section (4) a~ so renumbered, the following shall be substituted, namely :- .
"(4) Nothing in sub-sections (1), (2) and (3) above, shall be deemed to render any dealer liable to tax on th e sale of goods .where such sales take place-
(i) uutside the State of Assam;
(ii) in the course of the import of the goods into, or export of the goods out of, the territory of India ; or
(tii) in the comse of inter-State trade Dr commerce.
Ex.blanation.--For the purpose of this sub-section, whether a sale takes place- ( i) outside the State of Assam ; or
(ii) in the course of the import of the goods into, or export of the goods out of, the territory of India; or
(iii) in the course of inter-State trade or commerce ;
shall be determined in accordance with the principles speci fied in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No.74 of 1956)."
Amendment 5. In sub-section (3) of Section 15 of the Principal Act,- of Section 15 of tf1A. ~rin· (1) After item Nos.I and 2, the following shall be inserted as ~ipa c · item No.3, namely:- ''3. Ready-made garments made of handloom cloth or cloth on which additional Excise duties have been paid ......... 0·99 per centum."
Amendment of Section 30 ofthc Prin · cipal Act.
(2) the existing item No.3 shall be renumbered as item No.4 •
6. In Section 30 of the Principal Act- For the first proviso to sub-section (1 ), the following shall be substituted, namely:- "Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax assessed or the penalty levied, if not otherwise directed by him, has been paid ;"
• .. - .w ...
..
3 - Ic.sertto 5 n of 7 .. After Section 52 of the Principal Act, the following shall new ec- b . d S . 52A 1 tion 52A in e mserte as ect10n , name y :- the Principal "52A. Notwithstanding anything contained in the Principal Act. Act, where a tax has been levied in respect of the sale inside the Repeal.
. ~aving.
State of any declared goods and such goods are sol<l in the course of inter-State trade or commerce, the tax so levied shall be re funded."
8~ After Section 53 of the Principal Act, the following new Sections 54 and 55 shall be inserted, namely:- ''54. The Assam Sales Tax (Amendment) Ordinance, 1957 is hereby repealed."
"55. Notwithstanding the repeal of the Ordinance:-
(1) The State Government shaH continue to levy tax at the same rate and in the same manner as under the Principal Act on the sales of the stocks of those goods which were exempted from tax in consequences of the amendment of item No.8 of Schedule I of the Principal Act by Section 2 of the Ordinance and insertion of items Nos.45 and 47 in Schedule III of the Principal Act by Secti9n 3 of the Ordinance and in respect of which no additional Excise duties have been paid and for that purpose Sections 2 and 3 of the Ordinance shall be deemed to have never been enacted ;
Provided that no such tax shall be levied on sales of such stocks effected after 31st March 1958.
(2) The Commissioner may, on application by any registered dealer, permit such dealer to pay in lieu of the tax to be levied on sales of such stock of goods as referred to in sub.section (1) above, a lump sum by way of composition to be calculated in any one of the ways mentioned below at the option of the dealer:-
(a) An amount calculated at the rates specified in Schedule II of the Principal Act as they existed immediately before the Ordinance came into effect, on the cost price of the stock, or
(b) Thirty per cent of the tax assessed on the dealer for the period from the 1st October, 1956 to 31st March, 1957 on the total turnover of such goods.
Provided that where the value of such goods in stock is less than 30 per cent of the total turnover of such goods made by the dealer during the aforesaid period the Commissioner may fix any lower sum as the amount payable under this clause.
(c) If the dealer does not pay into the treasury the full amount of the composition money payable by him within one month from the date of determination, the tax shall be levied in accordance with the provisions of sub-section (1) above.'!
I~ 4 Substitution 9. For Schedule I attached to the Principal Act, the ~~I~c~~- followiug shall be substituted. · namely:- "SCHEDULE I {See. clause (6) of Section 2] Serial Description of goods No.
i. Motor vehicles, including chassis of motor vehicles, motor tyres and tubes and spare parts of motor vehicles.
2. Motor cycles and cycle combinations, motor scooter, motorettes and tyres, tubes and spare parts of motor cycles, motor scooters, motorettes.
3. Refrigerators and air conditioning plants and component parts thereof.
4. Wireless reception instruments and apparatus, radios and radio gramophones, electrical valves, accumula tors, amplifiers and loud speakers and spare parts and accessories thereof.
....
5. Cinematographic equipment including cameras, projec- 4 ,.,e tors and sound recording and reproducing equipment, lenses, films and parts and accessories required for use therewith.
6. Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accesso ries required for use therewith.
7. All clocks, time-pieces and watches and parts thereof.
8. Iron and steel safes and al mirahs,
9. All arms including rifles, revolvers, pistols and ammuni .
tion for the same.
10. Cigarette cases and lighters.
11. Dictaphone and other similar apparatus for r~cording sound and spare parts thereof.
12. Sound transmitting equipment including telcphon s and Loud speakers and spare parts thereof.
13. Typewriters, Tabulating machines, calculatin.i:r machine., and Duplicating machines and parts thereof:
Amendment af 'khedule II.
5
14. Binoculars, celescopes and opera glasses.
15. Gramophones and records."
component parts therecf and
10. In Schedule II of the Principal Act,- (I ) after item Nos. 1 and 2, the following shall be inserted as i tern No.3, namely:- "3. Ready-made garments made of handloom cloth or cloth on which additional Excise duties have been paid ............ One naya paisa in the rupee."
(2) the existing item No. 3 shall be renumbered as item No. 4.
Ame!ldmem l l. In Schedule III of the Principal Act, the following shall of Schld;le be inserted as new items after item 44, subject to the provisions 1 · of Section 55 of the Principal Act, namely:- "45. All varieties of textiles, namely-cotton, woollen or silken including rayon, art silk or nylon whether manufactured by handloom, powerloom or otherwise but exclusive of pure silk cloth.
46. Sugar.
47. Tobacco and all its prorincts".
!\.G.P. (Leg .) No.S/58-1575-24·4· 958.