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Section 5

The Mizoram Professions Trades, Callings and Employments Taxation Act, 1995State Act of Mizoram · Act 7 of 1995

(a) Contractors of all descriptions 0.5 per cent of the total contracted or classes engaged in any work. amount subject to a maximum of Rs. 2,500/- per annum.

(b) Suppliers of all descriptions 0.5 per cent of gross business in engaged in any supply work. a year subject to a maximum of Rs. 2,500/- per annum.

EXPLANATION : For the purpose of this entry “gross business” shall mean the aggregate of the amount of the valuable consideration or part thereof receivable during the immediately preceeding year in respect of a contractor supply works executed wholly or partly during such year.

6. Any dealer whose annual gross turnover or income on all sales is -

(1) Less than Rs. 20,000/- -NIL -

(2) Exceeds Rs. 20,000/- 0.5 per cent of such annual gross turnover subject to a maximum of Rs. 2,500/- EXPLANATION : For the purpose of this entry, “annual gross turnover” shall mean the turnover of sales made during the year immediately preceeding the year of assessment.

Where this provision sits

ActThe Mizoram Professions Trades, Callings and Employments Taxation Act, 1995
Section5
JurisdictionState of Mizoram
StatusIn force as published by the source

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