(1) For carrying out the purposes of this Act. the State Government may appoint a person to be Commissioner of Commercial Taxes and such other persons with such designation to assist him as may be necessary and as may be specified III this behalf by the State Government by notification.
'J Taxing Authorities.
(2) The Commissioner and other persons appointed under sub-section (1) shall exercise such powers as may be prescribed and perform such duties as are imposed upon them by this Act or rules made thereunder within such areas in the State as may be specified in th is behalf by the State Government by notification.
(3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal. Code.
45 of 1860
CHAPTER III Incidence of Taxes
4. There shall be paid by every dealer who sells sf goods manufactured, imported, produced or purchased by him in the State, a tax on sales made on and from the date of commencement of this Act.
Incidence of taxation.
5. (I) The tax payable by a dealer under this Act shall be levied on taxable turnover at the following rates,- Rate of tax.
(a) in respect of goods specified in Schedule II, at the rate of ten paise in the rupee;
(b) in respect of declared goods, at such rate not exceeding four paise in the rupee as the State Government may, from time to time, by notification, specify;
(c) in respect of any other goods at such rate not exceeding five paise in the rupee as the State Government may, from time to time, by notification, specify;
"
(2) Notwithstanding anything contained in sub-section (1 I, the State Government may, in public interest, by notification and subject to such conditions as may be specified therein, direct that no tax or a lower rate of tax shall be payable in respect of any specified transactions or goods or class of dealers and such notification may be given such retrospective or prospective effect as may be specified therein.
(~) For the purposes of this Act, the expression 'taxable turnover' means that part of dealer's gross turnover during the prescribed period in any year which remains after deducting therefrom-
8. Inserted by the Sikkim Sales Tax (Amendment) Act No. 4 of 1986 with effect from 12J5f1983.
(a) his turnover during that period on-
(i) the sales, at the subsequent stages of sales, of such goods as are specified. by a notification, issued under section 6 to be subject to tax at the first point in the series of sales in Sikk im in respect of which tax due under this Act is shown to have been paid to the satisfaction of the prescribed authority;
(ii) the sales of goods exempted under section 8;
(iii) the transactions not liable to tax under section 9;
(iv) the sales of goods which are proved to the satisfaction of the Commissioner to have already been subjected to tax under th is Act;
(v) the sales to a registered dealer-
(a) of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him as raw materials in the manufacture in the State of any goods, other than goods declared as tax-free under section 8,-
(l) for sale inside the State ; or
(2) for sale in the course of inter-State trade or commerce, being sale occasioning or effected by transfer of documents of title to such goods during the movement of such goods from the State; or
(3) for sale in the course of export outside India being a sale occasioning the movement of such goods from the State, or a sale effected by transfer of documents of title to such goods during the movement of such goods from the State, to a place outside India and after the goods crossed the customs frontiers of India; or
(b) of the goods other than those notified under section 6 as taxable at the first point in the series of sales, of the class or classes specified in the certificate of registration of such a dealer as being intended for resale by him in the State or for sale in the course of inter-State trade or commerce or in the course of export outside India in the manner specified in item (2) or item' (3) of item (a) of this sub-clause as the case may be; and
(c) 'of containers' or other materials for the packing of goods of the class or classes specified in the certificate of, registration of such dealer, other than declared goods intended for sale or re-sale:
Provided that no deduction in respect of sale referred to in sub-clause (v) shall be allowed unless a true declaration duly filled and signed by the registered dealer to whom the goods are sold, and containing the prescribed particulars in the prescribed form is furnished in the prescribed manner and within the prescribed time, by the dealer who sells the goo.Is :
Provided further that where any goods are purchased by a registered dealer for any of the purposes mentioned in sub-clause (v) but are utilised by him for a different purpose, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the sell ing dealer but shall be included in the taxable turnover of the purchasing dealer;
(vi) such other transactions as are exempted from payment of tax by a notification issued under sub-section (2).
6. Notwithstanding anything contained in this Act, the Government may, by notification in the Official Gazette, specify the point of sale at which any goods or class of goods may be taxed.
7_ The burden of proving that the dealer is not liable to pay tax under this Act in respect or' any sale effected by him, shall lie on him.