(1) The tax payable by a dealer under this Regulation shall be levied on the taxable turnover at the following rates, namely: —
(a) in respect of goods specified in the First Schedule, at the rate of twelve paise in the rupee;
(b) in respect of goods specified in the Third Schedule, at the rate of four paise in the rupee;
(c) in respect of any other goods, not being goods specified in the Second Schedule, at the rate of seven paise in the rupee:
Provided that the Administrator may, by notification in the Official Gazette, with the previous approval of the Central Government add to, or omit from, or otherwise amend the First and Third Schedules:
Provided further that, if, in respect of any goods or class of goods the Administrator is of opinion that it is expedient in the interests of the general public so to do, he may, with the previous approval of the Central Government by notification in the Official Gazette, direct that the tax in respect of the taxable turnover of such goods or class of goods shall, subject to such conditions as may be specified in such notification, be levied at such modified rate not exceeding the rate applicable under this sub-section as may be specified in the notification.
(2) The Administrator or any other person authorised in this behalf may permit dealers, in such circumstances and under such conditions as may be prescribed, to compound the tax assessable on their taxable turnover under the provisions of this Regulation by paying in lieu thereof a lump sum in such manner as may be prescribed.
(3) In this Regulation, the expression "taxable turnover" means that part of a dealer's gross turnover during any period which remains- after deducting therefrom his turnover during that period on— (I) sales of goods or class of goods which are specified In the Second Schedule, or in resp'ect of which no date has been appointed Liabilityafter cancellation of registration.
Liability of dealers registered under Central Sales Tax Act.
Rate of tax.
74 of 1038.
Bic. 1] THE GAZETTE OF INDIA EXTBAORDINAHY 125 under sub-section (1) of section 4, or class of sales exempted from payment of tax payable under section 11;
(II) sales to a registered dealer, not being the sales of goods which are specified by the Administrator under section 8 as goods taxable at a particular point of sale,—
(a) of taxable goods of the class or classes specified in the certificate of registration of such dealer, as being intended for—
(i) resale by him within Dadra and Nagar Haveli;
(ii) resale by htm in the course of inter-State trade or commerce;
(iii) resale in the course of export out of India or resale after such export; or
(iv) use by him within Dadra and Nagar Haveli, as raw materials for manufacture of taxable goods for sale within Dadra and Nagar Haveli;
(to) of containers or other materials for the packing of goods of the class or classes so specified for sale:
Provided that no deduction shall be allowed unless the dealer, who sells the goods, furnishes in the prescribed manner,—
(a) in the case of sales falling within items (i) and (iv) of sub-clause (a) and within sub-clause (b), a declaration duly filled up and signed by the registered dealer to whom the goods are sold in such form, and containing such particulars, as may be prescribed; and
(b) in the case of sales falling within items (ii) and (iii) of sub-clause (a), a certificate in the prescribed form from the registered dealer to whom the goods are sold, that the goods are purchased for resale in the course of inter-State trade or commerce or for resale in the course of export out of India or for resale after such export and that such goods will be so resold by himself or by any other registered dealer to whom he resells the goods within nine months from the date of such purchase or such further period as may be prescribed:
Provided further that where any goods specified in the certificate of registration are purchased by a registered dealer for any of the purposes specified in sub-clause (a) or sub-clause (b), but are utilised by him for any other purpose, or are not resold in the manner and within the period prescribed, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the selling dealer, but the Commissioner or any person appointed under subsection (1) of section 3 to assist him shall, after giving the purchasing dealer an opportunity of being heard, impose a penalty upon the purchasing dealer not exceeding the amount of tax which would result if such goods wefe subject to sales tax at the rate leviable on them at the time of their purchase;
126 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (III) sales of goods which are specified by the Administrator under sub-section (2) of section 8 as goods taxable at a point other than a point referred to in sub-section (i) of that section:
Provided that in the case of such sales proof of payment of tax at such point is adduced to the satisfaction of the Commissioner;
(IV) sales to any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been; granted under the Indian Electricity Act, 1910, of goods for use by it in the generation or distribution of such energy;
(V) sales of goods which are shown to the satisfaction of the Commissioner not to have taken p'lace in Dadra and Nagar Haveli.
or to have taken place in the course of inter-State trade or commerce within the meaning of section 3 of The Central Sales Tax Act, 1956, or1 in the course of import of the goods into, or export of goods out of, the territory of India, within the meaning of section 5 of the said Act;
(VI) such other sales as may be prescribed.
8. (I) The tax payable under this Regulation shall he levied on the taxable turnover at the point of sale to the consumer or to a perlbn other than a registered dealer.
(2) Notwithstanding anything contained in sub-section (1) or else^ where in this Regulation, the Administrator may, by notification in the Official Gazette and subject to such conditions, if any, as may be specified therein, specify the point of sale in the series of sales by the first or the successive dealers as the point at which any goods or class of goods may be taxed, and on the issue of such notification, the sales at points of sales in relation to any such goods or class of goods other than the point of sale so notified,'shall be exempted from payment of tax under this Regulation.
9. The burden of proving that in respect of any sale effected by a dealer he is not liable to pay tax under this Regulation shall be on him.