(1) The Administrator may, by notification in the Official Gazette, make rules for carrying out the purposes of this Regulation.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
(a) the manufactures or manufacturing processes not included in the scope of definition of "manufacture" contained in clause (fl) of section 2;
(b) the period of return of goods by purchasers under clause
(n) of section 2;
(c) the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 4;
(d) the particulars to be contained in a declaration under clause (II) of sub-section (3) of section 7, the form of such declaration, the authority from which such form shall be obtainable and the manner In which such declaration is to be furnished;
(e) the other sales turnover which may be deducted from a dealer's gross turnover in computing his taxable turnover as denned • In section 7;
. (f) the authority to which applications for registration under sections 12, 13, 14 and 15 shall be made;
(g) the procedure for, and other matters incidental to, the registration of dealers and the granting of> certificates of registration, and the forms of such certificates under sections 12, 13, 14 and 15;
(h) the Intervals at which, and the manner in which, the tax under this Regulation shall be payable under section 17;
(i) the returns to be furnished under sub-section (2) of section 17 and dates by which and the authority to which, such returns shall be furnished;
(j) the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 20;
(k) the manner in which refunds under section 22 shall be made;
(I) the accounts and forms thereof required by section 23;
(m) the conditions under which the production of accounts or documents or the furnishing of information may be required under sub-section (1) of section 24;
(n) the restrictions and conditions subject to which the Commissioner may delegate his powers under section 25;
(o) the authority to which information shall be furnished under section 26;
(p) the manner in which, and the authority to which, appeals against assessment may be preferred under section 31;
Power to make rules.
144 T H E GAZETTE Of INDIA EXTRAORDINARY [PAH* U—
(q) the procedure for, and other matters (including fees) incidental to, the disposal of appeals and applications for revision and review under section 31;
(r) the conditions under which offences may be compounded under section 38;
(s) the manner in which, and the time within which, applications shall be made, information furnished and notices served, under this Regulation;
(t) any other matter required to be prescribed.
(3) Any such rules may provide that a breach thereof shall be punishable with fine not exceeding five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twenty-flve rupees during the continuance of the offence.
43. Nothing in this Regulation or the rules made thereunder shall be deemed to impose, or authorise the imposition of, a tax on any sale or purchase of any goods when such sale or purchase takes place—
(i) in the course of inter-State trade or commerce;
(ii) outside Dadra and Nagar Haveli; or (Hi) in the course of import of the goods into, or export of goods out of the territory of India.
Explanation.—Sections 3, 4 and 5 of the Central Sales Tax Act, 1956, shall apply for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) or clause (Hi).
44. If any difficulty arises in giving effect to the provisions of this Regulation, the Administrator may, by order published in the Official Gazette, as occasion requires, make such provisions not inconsistent with the provisions of this Regulation as appears to him to be necessary or expedient for the removal of that difficulty:
Provided that no such order shall be made after the expiration of one year from the commencement of this Regulation.
45. On and from the commencement of this Regulation, the Central Sales Tax Act, 1956 as it is generally in force in the territories to which It extends, shall extend to and come into force in, Dadra and Nagar Haveli.
THE FIRST SCHEDULE [See section 7(1) (a)]
1. Motor vehicles including chassis of motor vehicles, spare parts of motor vehicles including batteries, motor tyres and tubes including flaps.
2, Motor cycles and cycle combinations, motor scooters, motorettes and tyres, tubes and spare parts of motor cycles, motor scooters and motorettes.
Savings.
Power to remove difficulties.
Extension of Central Act 74 of 1&56 to Dadra and Nagar Haveli.
74 of 1958.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 145
3. Refrigerators and air-conditioning plants and component parta thereof.
4. Wireless reception instruments and apparatus, radios and radio gramophones, transistors, electrical valves, accumulators, amplifiers and loud-speakers and spare parts and accessories thereof.
5. Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, recording tape, lenses, films and parts and accessories required for uss therewith excluding films certified by the Central Board of Film Censors to be predominantly educational in nature-
6. Photographic and other cameras and enlargers, lenses, film and plates, paper and cloth and other parts and accessories required for use therewith.
7. All clocks, time-pieces and watches and parts thereof.
8. Iron and steel safes and almirahs.
9. All arms including rifles, revolvers, pistols, and ammunition for the same.
10. Cigarette cases and lighters.
11. Tape recorders, dictaphone and other similar apparatus for recording sound and spare parts thereof.
12. Sound transmitting equipment including telephones and loudspeakers and spare parts thereof.
13. Typewriters, tabulating machines, calculating machines and duplicating machines and parts thereof.
14. Binoculars, telescopes and opera glasses.
15. Gramophones and component parts thereof.
16. Gramophone records.
17. Domestic electrical appliances including fans and fluorescent lighting tubes other than torches, torch cells and filament lighting bulbs.
18. Perfumes and cosmetics excluding hair oils, soaps, tooth brushes and dentifrices.
19. Vacuum flasks o£ all kinds including thermos flasks.
20. Iron and steel furniture.
21. Sheets, cushions, pillows, mattresses and other articles made of foam rubber or plastic foam or other synthetic foam.
22. Foreign liquor other than Indian made foreign liquor.
23. Motor spirit which is usually known as petrol, diesel oil, aviatior spirit and aviation turbine fuel.
24. Table cutlery including knives, forks and spoons-
25. Carpets and durries (except made by khadi or handloom),
26. Ivory articles, including articles inlaid with ivory.
27. Ladies handbags and vanity bags.
28. Playing cards.
29. Furs and articles of personal and domestic use made therefrom.
30. Crockery.
31. Leather goods other than footwear and sports piods.
146 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II-*
32. Adrema machines.
33. Aeroplanes and their spare parts.
34. Sanitary fittings (other than pipes).
THE SECOND SCHEDULE [See section 7(1) (c) and section 10] TAX-FBEK GOODS
1. All cereals and pulses including all forms of rice.
2. Flour including atta, maida, suji and bran (except when sold In sealed containers).
3. Bread.
4. Meat (except when sold in sealed containers),
5. Fish (except when sold in sealed containers).
6. Fresh eggs.
7. Livestock including poultry.
8. Vegetables, green and dried (excluding dehydrated vegetables), vegetable seeds and plants (other than medicinal preparations), except when sold in sealed containers.
9. Fresh fruits.
10. Sugar, gur, molasses and sugarcane.
11. Salt.
12. Fresh milk, whole or separated and milk products made exclusively out of milk, without addition or admixture of any other ingredients.
13. Ghee.
14. Dahi, butter and khoa-
15. All varieties of cotton, woollen, rayon or artificial silk fabrics,
16. Cotton yarn including cotton thread.
17. Newsprint and white printing paper.
18. School exercise and drawing books.
19. All books and periodicals.
20. Fuel wood and charcoal.
21. Agricultural implements.
22. Matches.
23. Cattle feed, including fodder and poultry feed and pig feed,
24. Electrical energy.
25. Fertilizers and manures including oil-cakes.
26. Water but not aerated water or mineral water, or water sold in bottles or sealed containers.
27. Raw wool.
28. Tobacco and all its products.
29. Country made shoes (Juties), hand-made utensils, cane and bamboo handicrafts and earthen-wares made by Khumbharas, when manufactured without the use of power and at a place other than a factory as SEC. 1] THE GAZETTE OF INDIA EXTHAOEDINABY 147 defined in the Factories Act, 1948 and sold either by the maker himself or by any member of his family or by a co-operative society consisting wholly of the makers of such articles.
30. Achar and murraba except when sold in sealed containers.
31. Charkha, takli and charkha accessories.
32. Slate, slate pencils, takhties, black ink used for takhties, writing chalks, crayons, foot rules of the type used in schools, kalams (pens used for takhties).
33. Betel leaves, betel nuts, kat and edible lime.
34. Durries of the size not exceeding 2.70 sq. meters in extent.
35. Bardana including hessian cloth, iron strips and wood arid tin used in packing, the sale of which is incidental to dealing in any of fHe other goods mentioned in this Schedule.
36. Cotton padding.
37. Articles and utensils made of Kansa (bell metal)._
38. Bullock carts, and spare parts thereof.
39. Chillies, chilly powder, tamarind and turmeric (whole or powdered), except when sold in sealed containers.
40. Coconut in shell and separated kernel of coconut, other than copra.
41. Cooked food and non-alcoholic drinks served at any one time at a price not more than three rupees per person, for consumption at or outside any restaurant, hotel, refreshment room or boarding establishment which is not a shop or establishment conducted" primarily for the sale of sweetmeats, confectionery, cakes, biscuits or pastries.
42. Farsan.
43. Films certified by the Central Board of Film Censors to be of a predominantly educational nature.
44. Flowers (excluding artificial flowers), 45'. Flower, fruit and Vegetable seeds; seeds of lucerne and other fodder grass; seeds of sun-hemp; bulbs; croms; rhizomes, suckers and tubers; budgrafts; cuttings; layers and seedlings; plants.
46. Plantain leaves, patrawallas and dronas.
47. Handloom fabrics of all varieties exclusive of handloom fabrics of pure silk, pile carpets, braids, borders, laces and trimmings.
48. "Khadi" and ready-made garments and other articles prepared from khadi.
Explanation.—For the purpose of this entry "khadi" means any cloth woven on handloom in India from cotton, silk or woollen yarn hand-spun in India or from the mixture of any two of such yarns.
49. Products of Village Industries as denned in the Khadi and Village Industries Commission Act, 1950, 63 of 1948.
01 of 1050, 148 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II—