m MINISTRY OF HOME AFFAIRS NOTIFICATION New D'.iM, the 19th March I960 . r r « R <!3S Tn exercise of the powers conferred by section 2 of the Union T e r n f o S e s I L ^ K 1 8 > « > 3 &W& 0 - Central Government hereby^ extend to the Union terri tory of Manipur, the enactments ^ W t f t ^ K the Schedule hereto annexed with the modifications specified m the corresponding entries in the second column of the said Schedule. T H E SCHEDULE Name of enactment Modifications t Tte team Sales Tax (Amendment) Act, i. pW&&g*JS* 3 g & 2 * E S f S f t I 9 5 7 (Assam Act X of : 9 5 7) . * * * * C e ^ i n c i p a l $ ? £ - tended to Manipur" shall be substiluted., 2, In sub-section (3) of section t * . % ^ S words "State Government", the words tmiei Commissioner" shall be substituted, and for the words "Official Gazette" the words ""Manipur Gazette" shall be substituted, 3 . For sections, the following section shall be substituted, namely :— • ft., "Amw&mnt of section 2 of Assam ActXVII of 1947.—In sub-section {12) of section i of the principal £ct, as extended to ! Manipur both the provisos and tne
Explanation shall be omitted". •
4. Sections 3 and 4 shall be omitted.
5. In section |— (0 clause (c) shall he omitted ; Hi) for clause (d) the following clause shall be substituted, namely :*- "(c) for clause (4), die following shall be • substituted) namely :— "(A) in respect of articles specified below the per centum as shown against eac& item of the balance remaining after making deductions Tadmissiblc under clauses ( 0 , (2} and (3)-— t. Special goods as specified in Sel.iei.lule I .. 6-54 per centum s. Chillies • 4*76per centum http://Sel.iei.lule Name of enactment . - . Modifications
3. Ready-made garments other than—
(i) fur-coats 3
(it) garments made of pure silk cloth ; and (Hi) garments sold at a price of Rs. 30/- (thirty) per piece or more
(w) other goods 0-99 per centum 2*91 per centum"
6. In section 8, for Schedule II, the following Schedule shall be substituted, namely :—»- - " S C H E D U I E I I (See Section 4) Serial No. Classes of goods Rate of tax
1. Special goods
2. Chillies . Seven naye paise in the rupee. . Five naye paise in the rupee.
3. Ready-made garments other than— 0') fur-coats ;
(ii) garments made of pure Silk: cloth, and (Hi) garments sold at a ^ price of Rs. 30/- (thirty) per piece o r m ° r e . One naya paise in the rupee.
4. Other goods Three naye paise in the rupee." '• S A S S ^ S T ' - * Ac" l < i a s . % f S £ ? ' K ^ Amendment Df section 3 of the principal Act.— for die words "the principal Act % the words _ (,rthe principal Act as extended to Marupur " shall be substituted.
2. Iji section 1, for sub-section (3), the follow ing sub-section shall be substituted, namely :— "(3) It shall come into Force on such date as the Chief Commissioner may, by notification in the iManipur Gazette, appoint." 3- Section 2 shall be omitted.
4. For section 4, the following section sliaL be substitutedj namely :— "4. In section 3 of the pirnci pal Act as extended to Manipui'3—
(1) 3ub-3cction ( I A ) shall be omitted; Name of enactment 74 of 1956 Modifications
(2) sub-sections (3) and (4) shall be re numbered as sub-sections (5). and (6) res pectively and before sub-section (5), as so re-numbered the following sub-sections shall be inserted, namely •— "&} A £ e a b r registered under the Central iales Tax Act, 1956, who is not liable to pay tax under sub-sections (1) and (2), 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 said Act 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 registered dealer.
(4) Nothing in sub-sections (1), (2) and (3) shall be deemed to render any dealer liable to tax on the sale of goods where such sale takes place—
(i) outside the Union' territory of Manipur; 0't> in the course of the import of the goods into, or export of the good3 out of, the territory of India ; or
(in) in the course of inter-State trade or commerce.
Explanation.—VQT the purpose of this subsectionj whether a sale takes place— CO outside the Union territory of Manipur, or (£) in the course of the import of the goods into, or export of the goods out of, the territory of India, or {Hi) in the course of inter-State trade or commerce, shall be determined in accordance with the principles specified in sections 3, 4 and S of the Central Sales Tax Act, 1956." 5- Sections 5, 7i S, I 0 a n d u s h n . omitted. ANNEXTTRE I THE ASSAM SALES TAX (AMENDMENT) ACT 19*57 CAqqATUr 4 ^ v ^ 1 ^ . AS EXTENDED TO THE UNION'TERRITORY' O F M A N I P U E ; An Act fether to amend, the Assam Hales Tax Act, 1947 hereinafter a p p e a r i n g n e r e m a f t ^ called the principal Act, in the manner 4 It is hereby enacted in the Eighth Year of the Republic of India as f o l l o w s : - * *
1. Short title, extent and commencement—(1) This Act may be called the .Assam Sales Tax (Amendment) Act, 1957.
(2) It shall have the like extent as the principal Act as extended to Manipur. • (3) It shall come into force on such date as the Chief Commissioner may, by notification in the Manipur Gazette, appoint.
2. Amendment of Section 2 of Assam Act XVII of 19*7—In sub-section (12) of section 1 of the principal Act as extended to Manipur, both t h e provisos and the Explanation shall be omitted. 3 * # ;li * * A if * * * * * •
5. Amendment of Section 15 of Assam Act XVH of 1947.—In Section 15 of the principal Act as extended to Manipur—
(a) in clause ( l ) ( b ) ( i i ) , the, comma shall be substi tuted for the semi colon and the word "and" occurring at the end shall be deleted,
(b) after clause (l):<b)(ii), t h e following proviso shall be inserted, namely:— "Provided that the goods which are purchased free of tax and are used by a dealer for purposes other than those specified m his certificate of registration, the price of such goods so utilised shall be included in his ne.t turnover; and";
(c) for clause (4), the following shall be substituted, namely:— • — "(4) in respect of articles specified below the per centum as shown against each i tem of the balance remaining after making the deductions admissible under clauses (1), (2) and (3)— i . Special goods as specified in Schedule I • - 6 * 5 4 P e r centum.
2. Chillies . 4*76 per centum.
3. Ready-made garments other than— (0 fur-coats ; Hi) garments made of pure silk cloth j and . 0-99 per centum. (Hi) garments sold at a price of R s . 3 % 1 (thirty) per piece or more. (KP) Other goods 2-91 per centum." B. Deletion of Section 39 of Assam Act XVII o.E 1947.—Section 29 of the prin cipal Act a3 extended to Manipur shall be deleted.
7. Substitution of Clause (1) of sub -section % of section fig of Assam Act XYII of 1947.—In Section 52 of the principal Act as extended to Manipur— for clause U) of sub-section (2), the following shall be substituted, namely:— "(1) the fees for reference, revision or appeal petitions, supply of certified copies of ord&L's and other matters;" W n .
3. Amendment of Schedule II to Assam Act XVII of 194?.—For Schedule II attached to the principal Act as extended to Manipur the following shall be substituted, namely:—
SCHEDULE II (See Section 4) Serial Classes of goods R a I e o f t a x No, i Special goods . . . . . Seven naye paise in the rupee. 2 Chillies Five naye paise in the rupee. 3 Ready-made garments other than— . One naya paise in the rupee.
(i) fur-coats \ •
(ii) garments made of pure silk cloth ; and
(iii) garments sold at a price of Rs. 30/- (uhirty) per piece or more 4 • Other goods Three naye paise in the rupee. ANNEXURE II THE ASSAM SALES TAX (AMENDMENT) ACT 1958 (ASSAM A P T VT <™ 1953) AS EXTENDED TO THE UNION TERRITORY o f M A N S R An • Act further to amend the Assam Sales Tax Act, 1947 Preamble.—Whereas it is expedient further fr> smen^ +ha to*,* t> n ™ Act, 1947 (Assam Act XVII of & £ , L r e m a f t e r % g P t h e ^ p r i ^ o a ? Act t , ^ manner hereinafter appearing; pimcipai Act, in the It is hereby enacted in the Ninth Year of the Republic of India as follows:-
1. Short title, extent ana commencement.—(1) This Act rnaw HA w-11^ « Assam Sales Tax (Amendment) Act, 1958. y c a l l e d ihe
(2) It shall have the like extent as the principal Act as extended to Manipur.
(3) It shall come into force on such date as fhD ruin? r-^~ .„• • notification in the Manipur Gazette appoint Commissioner may, by 2_ * * * •*
3. Substitution of the words "Luxury sootls" in fhi* *n**nt™a a <, to Manipur, for the words 'Luxury mods* wherevS t w ^, ¥ < A c t as, ^ tended goods" shall be substituted. W a wherever they occur, the words "special
4. Amendment of section 3 of the or3iifiii.il A/>r T« <.™+- ., , , Act as extended to Manipur— P a l p a l Act.—In section 3 of the principal
(1) sub-section (1A) shall be omitted; sections shall be inserted, namely:— lenumoeiert, the following 3ub- '•'(3) A dealer registered under the Central Sales Tax Act 195G (74 of limn f J l ^ l l ? 0 t E i a b e & ^ *«* under sub-section < 1 L d m l J g & nevertheless be liable to oav fiv rai hi- ~^K * J . >l)> ~fl£ul of the nurchases of ^ , h ^ , ^ , °^... l ^ a e_u±, a">' %?<>& * respect http://or3iifiii.il
(4) Nothing in sub-sections (1), (2) and (3) shall be < ^ * f ^ ^ % < j £ f *T dealer.liable to tax on the sale of goods where such sale takes place—
(i) outside thei Union territory of Manipur;
(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.
Explanation.—For the purpose of this sub-section, whether a sale takes place—
(i) outside the Union territory of Manipur, 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 specified m sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74.of 1.956)".
5.
6. Amendment of Section 30 of the principal Ac t . - In section 30 of the prin cipal Act as extended to Manipur— 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;
8. 9 Substitution of Schedule L - F o r Schedule I attached to the principal Act as extended to Manipur, the following shall be substituted, namely.— "SCHEDULE I * ~ [See clause (6) of Section 2] Serial Description of goods No. 1 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 l- ty r res y 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 gramo phones, electrical valves, accumulators, amplifiers and loud speafceis and spare parts and accessories thereof, 5 Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, lenses, films and parts ana accessories required for use therewith. 6 Photographic and other cameras and enlargers, lenses, films 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. Dictaphone and other similar apparatus for recording sound and spare narts thereof. ,«•»"< Serial „ No. Description of goods I2-*8S arg^ss^ '-"^^h^T^T^i^^ 13 ' I ' S S ? a S S S l £ J r • * " * * l C h i n e s and de.pliea.ins
14. Binoculars, telescopes and opera glasses. i i J ^ ^ ^ _ - = > P O . « „ t parts thereof and record,"
10. * * * *
11. * * * * [No. F. 26/21/58-JUDL-IIUTL.22.] K. R. PRABHU, By. Secy. •::-iVtGIPND-DME-431HA-^as-ft)- 3 io http://de.pliea.ins ( • j s \ 1 - - • • . .