KARNATAKA
VALUE ADDED TAX ACT, 2003
[Act
No. 32 of 2004]
[As amended by the Karnataka value added tax (Amdt.) Act, 2005 (6 of 2005)]
An Act to provide for further levy of tax on the purchase or sale of,
goods in the State of Karnataka.
Be it encted by the Karnataka State Legislature in Fifty‑fourth
year of the Republic of India, as follows:
1. Short title, extent and commencement
(1) This
Act may be called the Karnataka Value Added Tax Act, 2003.
(2) It
extends to the whole of the State of Karnataka.
(3) It
shall come into force on such date as the Government may, by notification,
appoint and different dates may be appointed for different provisions of the
Act.
(4) The
tax shall be levied on the sale or purchase of goods made after such date as
the Government may, by notification, appoint and different dates may be
appointed for different class or classes of goods.
In this Act unless the context otherwise requires-
(1) "Agriculture" with its grammatical
variations includes horticulture, the raising of crops, grass or garden produce
and grazing but does not include dairy farming, poultry farming, stock breeding
and mere cutting of wood;
(2) "Agriculturist" means a person
who cultivates land personally;
(3) "Agricultural
produce or horticultural produce" shall not be deemed to include tea, beedi leaves, raw cashew, timber, wood, tamarind and such
produce, except coffee as has been subject to any physical, chemical or other
process for being made fit for consumption, save mere cleaning, grading,
sorting or drying;
(4) "Appellate
Tribunal" means the Karnataka Appellate Tribunal constituted under the
Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 59 of 1976);
(5) "Assessment"
means an assessment made or deemed to have been made under this Act and
includes a re‑assessment.
(5A) "Branded"
means any goods sold under a name or trade mark registered or pending
registration or pending registration of transfer under the Trade and
Merchandise Marks
Act, 1958 (Central Act 43 of 1958) or the Trade Marks Act, 1999 (Central Act 47
of 1999)].
(6) "Business"
includes-
(a) any
trade, commerce, manufacture or any adventure or concern in the nature of
trade, commerce or manufacture, whether or not such trade, commerce,
manufacture, adventure or concern is carried on in furtherance of gain or
profit and whether or not any gain or profit accrues therefrom;
and
(b) any
transaction in connection with, or incidental or ancillary to, such trade,
commerce, manufacture, adventure or concern.
(7) "Capital
goods" means plant, including cold storage and similar plant, machinery,
goods vehicles, equipments, moulds, tools and jigs whose total cost is not less
than an amount to be notified by the Government or the Commissioner, and used
in the course of business other than for sale;
(8) "Commissioner"
means any person appointed to be a Commissioner of Commercial Taxes under
section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);
(9) "Company"
shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1
of 1956);
(10) "To
cultivate" with its grammatical variations and cognate expressions means
to carry on any agricultural operation;
(11) "To
cultivate personally" means, to cultivate land on one's own account-
(a) by
one's own labour; or
(b) by the
labour of one's own family; or
(c) by
servants on wages payable in cash or kind but not in crop share, or by hired labour under one's personal supervision or the personal
supervision of any member of one's family.
Explanations: (1) A person who is a widow or a minor
or is subject to any physical or mental disability shall be deemed to cultivate
the land personally if it is cultivated by her or his servants or by hired labour.
(2) In
the case of undivided family, the land shall be deemed to have been cultivated
personally, if it is cultivated by any member of such family.
(12) "Dealer"
means any person who carries on the business of buying, selling, supplying or
distributing goods, directly or otherwise, whether for cash or for deferred
payment, or for commission, remuneration or other valuable consideration, and
includes-
(a) an
industrial, commercial or trading undertaking of the Government, the Central
Government, a State Government of any State other than the State of Karnataka,
a statutory body, a local authority, company, a Hindu undivided family, an Aliyasanthana Family, a partnership firm, a society, a club
or an association which carries on such business;
(b) a
casual trader, a person who has, whether as principal, agent or in any other capaicty, carries on occasional transactions of a business
nature involving the buying, selling, supply or distribution of goods in the
State, whether for cash or for deferred payment, or for commission,
remuneration or other valuable consideration;
(c) a
commission agent, a broker or delcredere agent or an
auctioneer or any other mercantile agent by whatever name called, who carries
on the business of buying, selling, supplying or distributing goods on behalf
of any principal,
(d) a
non‑resident dealer or an agent of a non‑resident dealer, a local
branch of a firm or company or association situated outside the State;
(e) a
person who sells goods produced by him by manufacture or otherwise;
(f) a
person engaged in the business of transfer otherwise than in pursuance of a
contract of property in any goods for cash, deferred payment or other valuable
consideration;
(g) a
person engaged in the business of transfer of property in goods (whether as goods
or in some other form) involved in the execution of a works contract;
(h) a
person engaged in the business of delivery of goods on hire purchase or any
system of payment by installments;
(i) a person engaged in the business of
transfer of the right to use any goods for any purpose (whether or not for a
specified period) for cash, deferred payment or other valuable consideration;
Explanations: (1) A society (including a cooperative
society), club or firm or an association which, whether or not in the course of
business, buys, sells, supplies goods or distributes goods from or to its
members for cash, or for deferred payment or for commission, remuneration or
other valuable consideration, shall be deemed to be a dealer for the purposes
of this Act.
(2) The
Central Government or a State Government or a local authority or a statutory
body which whether or not, in the course of business, buys, sells, supplies or
distributes goods, directly or otherwise, for cash or deferred payment or for
commission remuneration or other valuable consideration shall be deemed to be a
dealer for the purposes of this Act.
(3) In
respect of the transfer of the right to use feature films, the person who
transfers such right to the exhibitor and from whom the exhibitor derives the
right to make such use shall be deemed to be the dealer under this clause.
(4)
(a) An agriculturist who
sells exclusively agricultural produce grown on land cultivated by him
personally or a person who is exclusively engaged in poulty
farming and sells the products of such poultry farm shall not be deemed to be a
dealer within the meaning of this clause;
(b) Where
the agriculturist is a company and is selling pepper, cardamom, rubber, timber,
wood, raw cashew or coffee grown on land cultivated by it personally, directly
or otherwise, such company shall be deemed to be a dealer in respect of
turnovers relating to sales of such produce.
(13) "Document"
includes written or printed records of any sort, title deeds and data stored
electronically in whatever form;
(14) "Export'
'means a sale of goods taking place in the course of export of the goods out of
the territory of India only if the sale either occasions such export or is
effected by a transfer of documents of title to the goods after the goods have
crossed the customs frontiers of India and includes the last sale of any goods
preceding the sale occasioning the export of those goods out of the territory
of India, if such last sale took place after, and was for the purpose of
complying with the agreement or order for or in relation to such export;
(15) "Goods" means all kinds of movable
property (other than newspaper, actionable claims, stocks and shares and
securities) and includes livestock, all materials, commodities and articles (including
goods, as goods or in some other form) involved in the execution of a works
contract or those goods to be used in the fitting out, improvement or repair of
movable property, and all growing crops, grass or things attached to, or
forming part of the land which are agreed to be severed before sale or under
the contract of sale;
(16) "Goods
vehicle" means any kind of vehicle used for carriage of goods either
solely or in addition to passengers (other than aeroplanes
and rail coaches) and includes push cart, animal drawn cart, tractor‑trailer
and the like;
(17) "Government"
means the Government of Karnataka;
(18) "Import"
means sale or purchase in the course of the import of goods into the territory
of India if the sale or purchase either occasions such import or is effected by
transfer of documents of title to the goods before the goods
have crossed the customs frontiers of India and
includes procurement of goods from outside the State either as a result of
purchase or otherwise;
(19) "Input"
means any goods including capital goods purchased by a dealer in the course of
his business for re‑sale or for use in the manufacture or processing or
packing or storing of other goods or any other use in business;
(20) "Input
tax" has the meaning assigned to it in section 10;
(21) "Maximum
retail price" or WRY' shall mean the price marked on the package in which
the goods are contained;
(22) "Output
tax" has the meaning assigned to it in section 10;
(23) "Place
of business" means any place where a dealer purchases or sells goods and
includes-
(a) any
warehouse, godown or other place where a dealer
stores or processes his goods;
(b) any
place where a dealer produces or manufactures or processes goods;
(c) any
place where a dealer keeps his accounts including documents and in a case where
a dealer carries on business through an agent (by whatever name called), the
place of business of such agent;
(24) "Prescribed
authority" means an officer of the Commercial Taxes Department, authorised by the Government or the Commissioner to perform
such functions as may be assigned to him;
(25) "Prevailing
market price" shall mean the published wholease
price in force in the market and in cases where there is no such published
wholesale price, the prevailing market price of any goods;
(26) "Published"
shall mean published in any newspaper, journal or periodical or notified by a
market committee or any such authority;
(27) "Registered
dealer" means a dealer registered under this Act;
(28) "Return"
means any return prescribed or otherwise required to be furnished by or under
this Act;
(29) "Sale"
with all its grammatical variations and cognate expressions means every
transfer of the property in goods (other than by way of a mortgage, hypothecation,
charge or pledge) by one person to another in the course of trade or business for cash or for deferred
payment or other valuable consideration and includes-
(a) a
transfer otherwise than in pursuance of a contract of property in any goods for
cash, deferred payment or other valuable consideration;
(b) a
transfer of property in goods (whether as goods or in some other form) involved
in the execution of a works contract;
(c) a
delivery of goods on hire purchase or any system of payment by installments;
(d) a transfer of the right to use any goods
for any purpose (whether or not for a specified period) for cash, deferred
payment or other valuable consideration.
Explanations: (1) A transfer of property involved in the
sale or distribution of goods by a society (including a co‑operative
society), club, firm, or any association to its members, for cash, or for
deferred payment or other valuable consideration, whether or not in the course
of business, shall be deemed to be a sale for the purposes of this Act.
(2) Every
transaction of sale by way of or or as a part of any
service or in any other manner whatsoever, of goods, being food or any other
article of human consumption or any drink (whether or not intoxicating) where
such sale or service is for cash, deferred payment or other valuable
consideration, shall be deemed to be a sale of those goods by the person making
the sale and purchase of those goods by the person to whom such sale is made.
(3) Notwithstanding
anything to the contrary contained in this Act or any other law for the time
being in force, two independent sales or purchases shall, for the purposes of
this Act, be deemed to have taken place,-
(a) when
the goods are transferred from a principal to his selling agent and from the
selling agent to the purchaser, or
(b) when
the goods are transferred from the seller to a buying agent and from the buying
agent to his principal, if the agent is found in either of the cases aforesaid-
(i) to have sold the goods at one rate and
to have passed on the sale proceeds to his principal at another rate, or
(ii) to
have purchased the goods at one rate and to have passed them on to his
principal at another rate, or
(iii) not
to have accounted to his principal for the entire collections or deductions
made by him in the sales or purchases effected by him on behalf of his
principal, or
(iv) to
have acted for a fictitious or non‑existent principal.
(4) Every
transfer of property in goods by the Central Government, any State Government,
a statutory body or a local authority for cash or for deferred payment or other
valuable consideration, whether or not in the course of business, shall be
deemed to be a sale for the purposes of this Act.
(30) "State
Representative" means any person appointed to be the State Representative
under section 58 and includes an officer empowered by the Commissioner under
that section to perform the functions of a State representative;
(31) "Taxable
sale" means any sale of goods, which is taxable under the provisions of
this Act;
(32) "Tax
invoice" means a document specified under section 29 listing goods sold
with price, quantity and other information as prescribed;
(33) "Tax
period" means such periods as may be prescribed;
(34) "Taxable
turnover" means the turnover on which a dealer shall be liable to pay tax
as determined after making such deductions from his total turnover and in such
manner as may be prescribed, but shall not include the turnover of purchase or
sale in the course of inter‑State trade or commerce or in the course of
export of the goods out of the territory of India or in the course of import of
the goods into the territory of India and the value of goods transferred or
dispatched outside the State otherwise than by way of sale;
(35) "Total
turnover" means the aggregate turnover in all goods of a dealer at all
places of business in the State, whether or not the whole or any portion of
such turnover is liable to tax, including the turnover of purchase or sale in
the course of inter‑State trade or commerce or in the course of export of
the goods out of the territory of India or in the course of import of the goods
into the territory of India and the value of goods transferred or dispatched
outside the State otherwise than by way of sale;
(36) "Turnover"
means the aggregate amount for which goods are sold or distributed or delivered
or otherwise disposed of in any of the ways referred to in clause (29) by a
dealer, either directly or through another, on his own account or on account of
others, whether for cash or for deferred payment or other valuable
consideration, and includes the aggregate amount for which goods are purchased
from a person not registered under the Act and the value of goods transferred
or dispatched outside the State otherwise than by way of sale, and subject to
such conditions and restrictions as may be prescribed the amount for which
goods are sold shall include any sums" charged for anything done by the
dealer in respect of the goods sold at the time of or before the delivery
thereof;
Explanation: The value of the goods transferred or
dispatched outside the State otherwise than by way of sale, shall be the amount
for which the goods are ordinarily sold by the dealer or the prevailing market
price of such goods where the dealer does not ordinarily sell the goods.
(37) "Works
contract" includes any agreement for carrying out for cash, deferred
payment or other valuable consideration, the building construction,
manufacture, processing, fabrication, erection, installation, fitting out,
improvement, modification, repair or commissioning of any movable or immovable
property;
(38) "Year"
means the year commencing on the first day of April.
(1) The
tax shall be levied on every sale of goods in the State by a registered dealer
or a dealer liable to be registered, in accordance with the provisions of this
Act.
(2) The
tax shall also be levied, and paid by every registered dealer or a dealer liable
to be registered, on the sale of taxable goods to him, for use in the course of
his business, by a person who is not registered under this Act.
4. Liability to tax and rates thereof
(1) Every
dealer who is or is required to be registered as specified in sections 22 and
24, shall be liable to pay tax, on his taxable turnover,-
(a) in
respect of goods mentioned in,-
(i) Second Schedule, at the rate of one per cent,
(ii) Third
Schedule, at the rate of four per cent, and (iii) Fourth Schedule, at the rate
of twenty per cent.
(b) in
respect of other goods, at the rate '[twelve and one half] percent.
(2) Where
goods sold or purchased are contained in containers or are packed in any
packing material liable to tax under this Act, the rate of tax applicable to
taxable turnover of such containers or packing materials shall, whether the
price of the containers or packing materials is charged for separately or not,
be the same as the rate of tax applicable to such goods so contained or packed,
and where such goods sold or purchased are exempt from tax under this Act, the
containers or packing materials shall also be exempt.
(3) The
State Government may, by notification, reduce the tax payable under sub‑section
(1) in respect of any goods.
Goods specified in the First Schedule and any other
goods as may be specified by a notification by the State Government shall be
exempt from the tax payable under this Act.
(1) The
sale or purchase of goods, other than in the course of inter‑State trade
or commerce or in the course of import or export, shall be deemed, for the
purposes of this Act, to have taken place in the State irrespective of the
place where the contract of sale or purchase is made, if the goods are within
the State-
(a) in
the case of specific or ascertained goods, at the time the contract of sale or
purchase is made; and
(b) in
the case of unascertained or future goods, at the time of their appropriation
to the contract of sale or purchase by the seller or by the purchaser, whether
the assent of the other party is prior or subsequent to such appropriation.
(2) Where
there is a single contract of sale or purchase of goods situated at more places
than one, the provisions of clause (a) shall apply as if there were separate
contracts in respect of goods at each of such places.
(3) Notwithstanding
anything contained in the Sale of Goods Act, 1930 (Central Act 3 of 1930), for
the purpose of this Act, the transfer of property of goods (whether as goods or
in some other form) involved in the execution of a works contract shall be
deemed to have taken place in the State, if the goods are within the State at
the time of such transfer, irrespective of the place where the agreement for
works contract is made, whether the assent of the other party is prior or
subsequent to such transfer.
(4) Notwithstanding
anything contained in the Sale of Goods Act, 1930 (Central Act 3 of 1930), for
the purpose of this Act, the transfer of the right to use any goods for any
purpose (whether or not for a specified period) shall be deemed to have taken
place in the State, if such goods are for use within the State irrespective of
the place where the contract of transfer of the right to use the goods is made.
(1) Notwithstanding
anything contained in the Sale of Goods Act, 1930 (Central Act 3 of 1930), for
the purpose of this Act, and subject to sub‑section (2), the sale of
goods shall be deemed to have taken place at the time of transfer of title or
possession or incorporation of the goods in the course of execution of any
works contract whether or not there is receipt of payment:
PROVIDED that where a dealer issues a tax invoice in
respect of such sale within fourteen days from the date of the sale, the sale
shall be deemed to have taken place at the time the invoice is issued.
(2) Where,
before the time applicable in sub‑section (1), the dealer selling the
goods issues a tax invoice in respect of such sale or receives payment in
respect of such sale, the sale shall, to the extent that it is covered by the
invoice or payment, be deemed to have taken at the time the invoice is issued
or the payment is received.
(3) The
Commissioner may on an application of any dealer exempt such dealer subject to
such conditions as he may specify, from the time specified in sub‑section
(1).
(1) Notwithstanding
anything contained in any law for the time being in force including this Act, every
person who, for an agreed commission or brokerage, buys or sells on behalf of
any principal who is a resident of the State shall be liable to tax under this
Act at the rate or rates leviable thereunder
in respect of such purchase or sale, notwithstanding that such principal is not
a dealer or that the turnover of purchase or sale relating to such principal is
less than the minimum specified in sub‑sections (1), (2) and (3) of
section 22.
(2) The
principal shall not be liable to tax on his turnover in respect of which the
agent is liable to tax under sub‑section (1), and the burden of proving
that the turnover has, been effected through an agent liable to tax under the
said sub‑section, shall be on such principal.
9. Collection of tax by registered dealers,
Governments and statutory authorities
(1) Every
registered dealer liable to pay tax under the Act shall collect such tax at the
rate or rates at which he is liable to pay tax, and the tax collected shall be
accounted for under the provisions of this Act and rules made thereunder.
(2) The
Central Government, a State Government, a statutory body or a local authority
shall, in respect of any taxable sale of goods effected by them, collect by way
of tax any amount which a registered dealer effecting such sale would have
collected by way of tax under this Act, issue a tax invoice, pay the tax so
collected into the Government Treasury or any designated bank and furnish
monthly returns, as specified under section 35, to the prescribed authority.
9A. Deduction
of tax at source (in case of works contract)
(1) Notwithstanding
anything contained in this Act, the Central Government, or any State
Government, or an industrial, commercial or trading undertaking of the Central
Government or of any State, or any such undertaking in joint sector or any
other industrial, commercial or trading undertaking or any other person or body
as may be notified by the Commissioner
from time to time or a local authority or a statutory body, shall deduct
out of the amounts payable by them to a dealer in respect of any works contract
executed for them in the State, an amount equivalent to the tax payable by such
dealer under the Act.
(2) No
such deduction shall be made under sub‑section (1), if the amounts
payable by them are in respect of sales of any goods, in the course of inter‑State
trade or commerce or, in the course of export out of the territory of India or,
import into the territory of India or, outside the State.
(3) The
deduction under sub‑section (1) shall be made by an authority on the
basis of tax payable as calculated by the dealer.
(4) Where
it is found that the tax payable as calculated by any dealer was less than the
tax payable for the works contract executed by more than fifteen per cent and
being so informed, the authority shall make deduction out of any amounts
payable subsequently based on the certificate issued by the Assessing Authority
of the area or the Assessing Authority of the dealer on an application to be
made by the authority or dealer which shall be disposed of by the Assessing
Authority within ten days from the date of its receipt, failing which deduction
shall be made as calculated by the dealer till issue of certificate.
(5) The
authority making deduction under sub‑section (1), shall send every month
to be prescribed authority a statement in the prescribed form containing
particulars of tax deducted during the preceding month and pay full amount of
the tax so deducted by it within twenty days after the close of the preceding
month in which such deductions were made and the amount so payable shall for
the purposes of section 42 be deemed to be an amount due under this Act.
(6) Where
default is made in complying with the provisions of sub‑section (5), the
prescribed authority may, after such enquiry as it deems fit and after giving
opportunity to the concerned authority of being heard, determine to the best of
its judgment, the amount of tax payable under this sub‑section by such
authority and the amount so determined shall be deemed to be the tax due under
the Act for the purpose of section 42.
(7) If
default is committed in the payment of tax deducted beyond ten days after the expiry of the period specified
under sub‑section (5), the authority making deductions under sub‑section
(1) shall pay, by way of interest, a sum equal to the interest specified under
sub‑section (1) of section 37 during the period in which such default is
continued.
(8) The
authority making deduction under sub‑section (1), shall furnish to the dealer
from whom such deduction is made, a certificate obtained from the prescribed
authority containing such particulars as may be prescribed.
(9) Payment
by way of deduction in accordance with sub‑section (5), shall be without
prejudice to any other mode of recovery of tax due under this Act from the
dealer executing the works contract.
(10) Where
tax in respect of the works contract is remitted under sub‑section (5),
the tax payable by the dealer for any period, in respect of such works contract
shall be reduced by the amount of tax already remitted under the said sub‑section.
(11) The
burden of proving that the tax on such works contract has already beer remitted
and of establishing the exact quantum of tax so remitted shall be on the dealer
claiming the reduction of tax under sub‑section (10).]
10. Output
tax, input tax and net tax
(1) Output
tax in relation to any registered dealer means the tax payable under this Act
in respect of any taxable sale of goods made by that dealer in the course of his
business, and includes tax payable by a commission agent in respect of taxable
sales of goods made on behalf of such dealer subject to issue of a prescribed
declaration by such agent.
(2) Subject to input tax restrictions specified
in sections 11, 12, 14 '[17 and 18], input tax in relation to any
registered dealer means the tax collected or payable under this Act on the sale
to him of any goods for use in the course of his business, and includes the tax
on the sale of goods to his agent who purchases such goods on his behalf
subject to the manner as may be prescribed to claim input tax in such cases.
(3) Subject
to input tax restrictions specified in sections 11, 12, 14,17,18 and 19 the net
tax payable by a registered dealer in respect of each tax period shall be the
amount of output tax payable by him in that period less the input tax
deductible by him as may be prescribed in that period and shall be accounted
for in accordance with the provisions of Chapter V.
(4) For
the purpose of calculating the amount of net tax to be paid or refunded, no
deduction for input tax shall be made unless a tax invoice, debit note or
credit note, in relation to a sale, has been issued in accordance with section
29 or section 30 and is with the registered dealer taking the deduction at the
time any return in respect of the sale is furnished, except such tax paid under
sub‑section (2) of section 3.
(5) Subject
to input tax restrictions specified in sections 11, 12, 14, 17, 18 and 19,
where under sub‑section (3) the input tax deductible by a dealer exceeds
the output tax payable by him, the excess amount shall be adjusted or refunded
together with interest, as may be prescribed.
(a) Input
tax shall not be deducted in calculating the net tax payable, in respect of-
(1) tax
paid on purchases attributable to sale of exempted goods exempted under section
5, except when such goods are sold in the course of export out of the territory
of India;
(2) tax
paid on purchase of goods that are dispatched outside the State, other than as
a direct result of sale or purchase in the course of inter‑State trade or
commerce;
(3) tax
paid on goods including capital goods as specified in the Fifth Schedule and
any other goods as may be notified by
the Government or the Commissioner, purchased including when transferred in the
execution of a works contract or put to use for purposes other than for resale;
(4) tax
paid on purchase of capital goods other than those falling under clause (3),
except as provided in section 12;
(5) tax
paid on purchase of goods used as inputs in the manufacture, processing or
packing of other taxable goods dispatched to a place outside the State not as a
direct result of sale or purchase in the course of inter‑State trade,
except as provided in section 14;
(6) tax
paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, light diesel oil,
superior kerosene oil, kerosene and any other petroleum product, when used as
fuel in motor vehicles, but when used as fuel in production of any goods for
sale in the course of export out of the territory of India or taxable goods or
captive power, input tax shall be deducted as provided in section 14;
(7) tax
paid under sub‑section (2) of section 3 on the purchase of fuel;
(8) tax
paid under sub‑section (2) of section 3 on the purchase of goods
excluding fuel, until output tax is payable on such goods or other goods in
which such goods are put to use except when the said goods are exported out of
the territory of India;
(9) tax
paid on goods purchased by a dealer who is required to be registered under the
Act, but has failed to register.
(b) Input
tax shall not be deducted by an agent purchasing or selling goods on behalf of
any other person other than a non‑resident principal.
12. Deduction
of input tax in respect of capital goods
(1) Deduction
of input tax shall be allowed to the registered dealer in respect of the purchase
of capital goods '[on or after the commencement of this Act] for use in the
business of sale of any goods in the course of export out of the territory of
India and in the case of any other dealer in respect of the purchase of capital
goods wholly or partly for use in the business of taxable goods.
(2) Deduction
of input tax under this section shall be allowed only after commencement of
commercial production, or sale of taxable goods or sale of any goods in the
course of export out of the territory of India by the registered dealer and
shall be apportioned over a specified period, as may be prescribed.
13. Pre‑registration
purchases
Deduction of input tax shall be allowed to the
registered dealer, subject to the restrictions of section 11, in respect of tax
charged to him by a seller on taxable sale of goods made to him for the purpose
of the business within three months prior to the date of his registration
provided that no input tax shall be allowed in respect of goods which have been
sold or otherwise disposed of prior to the date of registration.
Deduction of input tax shall be allowed on the
difference between the rate of input tax charged at a rate higher than four per
cent and the rate specified in Third Schedule on purchases specified in sub‑section
(5) and sub‑section (6) of section 11.
(1) Subject
to such conditions and in such circumstances as may be prescribed, any dealer
other than a dealer who purchases or obtains goods from outside the State or
from outside the territory of India, liable to pay tax as specified in section
4 and-
(a) whose
total turnover in a period of four consecutive quarters does not exceed fifteen
lakh rupees; or
(b) who
is a dealer executing works contracts; or
(c) who
is a hotelier, restauranteur, caterer; or
(d) who is
a mechanised crushing unit producing granite metals,
may elect to pay in lieu of the net amount of tax
payable by him under this Act by way of composition, an amount at such rate not
exeeding five per cent on his total turnover or on
the total consideration for the works contracts executed or not exceeding two lakh rupees for each crushing machine per annum as may be
prescribed.
(2) For
the purposes of sub‑section (1), a quarter shall mean any period ending
on final day of the months of March, June, September and December.
(3) Any
dealer eligible for composition of tax under sub‑section (1) may report,
to the prescribed authority, the exercise of his option and he shall pay such
amount due and furnish a return in such manner as may be prescribed.
(4) Any
dealer opting for composition of tax under sub‑section (1) shall not be
permitted to claim any input tax on any purchases made by him.
Where a dealer liable to pay tax under section 4 is
unable to identify each individual sale, its value or the rate of tax, he may
apply to the prescribed authority to pay net tax under section 10 under a
special method to be mutually agreed by such authority in such manner as may be
prescribed.
Where a registered dealer deducting input tax-
(1) makes sales of taxable
goods and goods exempt under section 5, or
(2) in
addition to the sales referred to in clause (1), dispatches taxable goods or
goods exempted under section 5 outside the State not as a direct result of sale
or purchase in the course of inter‑State trade, or
(3) puts
to use the inputs purchased in any other purpose (other than sale,
manufacturing, processing, packing or storing of goods), in addition to use in
the course of his business,
apportionment and attribution of input tax deductible
between such sales and dispatches of goods or such purpose, shall be made in
accordance with Rules or by special methods to be approved by the Commissioner
or any other authorised person and any input tax
deducted in excess shall become repayable forthwith.
Transitional provisions covering relief on tax paid
under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) on stock in
hand relating to goods purchased on or after first day of April, 2064 and used
for manufacture or resale, at the date of commencement of this Act, shall be as
prescribed.]
19. Change
in use after deduction of input tax
(1) Where
a registered dealer has deducted input tax on any goods and those goods are not
used in the course of his business or lost or destroyed, any input tax deducted
becomes repayable in the period following the date on which those goods were
put to such other use.
(2) Where
such goods have been wholly or mainly used or are intended for use in sale of
taxable goods or in sale of any goods in the course of export out of the
territory of India prior to the change of use, tax shall be calculated on the
prevailing market value of such goods at the time of change of use.
20. Deduction
of input tax on exports and inter‑State sales
(1) Tax paid under this Act
by any dealer on purchase of inputs in respect of-
(a) any
goods sold in the course of export out of the territory of India, or
(b) any
goods taxable under the Act, sold in the course of inter‑State trade or
commerce, or Clauses (c) and (d) omitted by Karnataka Value Added Tax (Amdt.) Act, 2005.
shall be deducted as provided under section 10,
'[subject to such conditions as may be prescribed] from output tax payable by
such dealer.
(2) Tax
paid under this Act on purchase of inputs by a registered dealer who is a unit
located in any special economic zone established under authorisation
by the authorities specified by the Central Government in this behalf, shall be
deducted as provided under section 10 subject to such conditions as may be
prescribed, from the output tax payable by such dealer.
Explanation 1: For the purposes of this section, the
expression "special economic zone" has the meaning assigned to it in
clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise
Act, 1944 (Central Act 1 of 1944).
Tax collected under this Act on purchases made by
specialized agencies of the United Nations Organisation
and Consulates or Embassies of any other country located in the State shall be
reimbursed in such manner and subject to such conditions as may be prescribed.
(1) Every
dealer whose total turnover exceeds or who reasonably expects his total
turnover to exceed two lakh rupees, as computed under
the provisions of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957),
in the year ending Thirty First day of March, [2005] shall be liable to be
registered and report such liability on such date as may be notified by the
Government.
(2) Every
dealer who at any time has reason to believe that his taxable turnover is
likely to exceed two lakh rupees during any year
after the year ending Thirty First day of March, [20051 shall be liable to be
registered and report such liability forthwith or on such date as may be
notified by the Government.
(3) Every
dealer whose taxable turnover exceeds fifteen thousand rupees in any one month
after the date from which the tax shall be levied, in accordance with section
3, and every dealer executing a works contract whose receipts or amounts
receivable by way of consideration towards work executed exceed fifteen
thousand rupees in any one month after the date from which the tax shall be
levied, shall register forthwith.
(4) Every
dealer to whom a business or part of a business is transferred by another dealer
who is liable to be registered under this Act, shall apply for registration
from the date of that transfer, if he is not already registered.
(5) Every
dealer liable to register under sub‑section (2), (3) or (4) shall report
his liability to be registered in the prescribed manner at the end of the month
on which that liability arises or on such date as may be notified under sub‑section
(2).
(6) Every
dealer who obtains or brings taxable goods from outside the State, whether as a
result of purchase or otherwise, shall be liable to be registered after such
first purchase or procurement irrespective of the value of goods purchased or
procured and shall report such liability at the end of the month in which such
purchase or procurement takes place.
(7) Every
dealer who exports taxable goods is liable to register after the first export
and shall report such liability at the end of the month in which such export
takes place.
(8) Every
dealer who effects sale of taxable goods in the course of inter‑State
trade or commerce or dispatches taxable goods to a place outside the State is
liable to register after the first sale or dispatch and shall report such
liability at the end of the month in which such sale or dispatch takes place.
(9) Every
casual trader and every non‑resident dealer or his agent shall be liable
to register after his first sale irrespective of the value of the taxable goods
sold and shall report such liability forthwith.
(9A) Every
dealer engaged in the execution of works contract shall be liable to register
and shall report such liability after the end of the month in which execution
of any works contract is undertaken.
(10) In
determining whether a person is liable to be registered under sub‑section
(1), (2) or (3), the prescribed authority may have regard to the total or
taxable turnover or total receipts of any other person where both persons are
associates, and, where the prescribed authority deems that any business has
been deliberately broken up into smaller businesses to avoid registration, the
prescribed authority may issue a notice requiring those businesses to be
registered as one business entity.
A dealer who sells taxable goods, though not liable to
register under section 22 but who desires to register voluntarily, shall make
an application to the prescribed authority in such form and in such manner as
may be prescribed, giving correct and complete particulars.
24. Suo motu
registration
Where a dealer liable to be registered has failed to
inform the competent authority of his liability to be registered, the competent
authority may after conducting such survey, inspection or enquiry as may be
prescribed, proceed to register such person under section 22.
(1) The
form of application to register under section 22 or 23, the time and manner of
making application, and the fee, payable shall be as may be prescribed.
(2) On
receipt of an application to register under section 22 or 23, the prescribed
authority shall register any such dealer and grant him a certificate of
registration, if he is satisfied that the applicant is a bona fide dealer and
that he complies with the requirements of this Act, with effect from the first
day of the month following the month in which such application is made or from
such earlier date as may be mutually agreed.
(3) The
prescribed authority may refuse to grant a certificate of registration to the
applicant for any good and sufficient reasons to be recorded in writing, after
allowing the applicant to show cause in writing against such refusal.
(4) In
respect of the Central Government, any State Government, any statutory body or
any local authority liable to collect tax under sub‑section (2) of
section 9, the Commissioner may authorise issue of a
certificate of registration to such body in the manner as may be prescribed.
(1) The
prescribed authority may, for the proper payment of the tax, from time to time
demand from a registered dealer or from a dealer who has applied for
registration under this Act, reasonable security not exceeding a prescribed
amount to be paid in the prescribed manner.
(2) The
prescribed authority may, by order, forfeit the whole or any portion of the
security furnished by a dealer-
(a) for
collecting any amount of tax, interest or penalty that is payable by such
dealer, or
(b) if
such dealer is found to have misused any prescribed certificate or declaration
or has failed to keep or retain them in the prescribed manner.
(3) No
order shall be passed under sub‑section (2), without giving the dealer an
opportunity of showing cause in writing against such forfeiture.
27. Cancellation
of registration
(1) In any
case where-
(a) any
business of a registered dealer has been discontinued, transferred fully or
otherwise disposed of; or
(b) there
is any change in the status of the ownership of the business; or
(c) the
taxable turnover of sale of goods of a registered dealer has, during any period
of twenty‑four consecutive months not exceeded two lakh
rupees; or
(d) a
dealer issues tax invoices without effecting any taxable sales; or
(e) a
dealer being an individual, registered under this Act dies, and for any other
good and sufficient reason, the prescribed authority may, either on its own
motion or on the application of the dealer, or in the case of death, on the
application of the legal heirs, made in the prescribed manner, cancel the
registration certificate from such date, including any anterior date, as it
considers fit having regard to the circumstances of the case.
(2) The
cancellation of a certificate of registration under this section shall not
affect the liability of the dealer to pay tax, any penalty and interest due for
any period prior to the date of cancellation whether or not such tax, penalty
and interest is assessed before the date of cancellation but remains unpaid, or
is assessed thereafter.
(3) On
cancellation of registration, except where the businesses is transferred as a
whole to another registered dealer as specified, a dealer who has availed
deduction of input tax, shall be liable to pay tax on any taxable goods held by
him at their prevalent
(4) A
dealer liable to pay tax under sub‑section (3) shall furnish a final
return at such time as may be prescribed.
28. Obligation
of registered dealer to inform changes after registration
(1) Where
(a) a
registered dealer sells or otherwise disposes of his business or any part
thereof or
(b) there
is any other change in the ownership of the business including any change in
the status, or
(c) a
registered dealer discontinues his business or changes his place of business or
opens a new place of business; or
(d) a
registered dealer changes the name or nature of the business,
such registered dealer or, in case of his death his
legal representative, shall, within the prescribed time, inform the prescribed
authority accordingly.
(2) Where
(a) a
change of ownership of the business takes place on account of transfer of business
from one registered dealer to another, the dealer succeeding to the business,
or
(b) there
is any change in the status of the ownership of the business,
such registered dealer shall surrender the certificate
of registration already issued in respect of the business and apply for
registration afresh in the prescribed manner.
(3) On
any application for amendment of a certificate of registration or upon his own
motion, the prescribed authority may amend the registration certificate of a
dealer or reject the application within thirty days of the date of receipt of
such application, after making such enquiry as it deems fit and after giving
the dealer the opportunity of showing cause in writing against such amendment
or rejection.
(4) Any
amendment of a certificate shall take effect from the date of the event
referred to in sub‑section (1) where applicable and in all other cases
the amendment shall take effect from the date of application.
(5) Where
any change in registration other than of death of the registered dealer is not
reported to the prescribed authority within the prescribed time, at shall be
deemed that no such change has occurred and the dealer as registered shall be
liable to tax that is payable in respect of any business carried on.
29. Tax
invoices and bills of sale
(1) A
registered dealer effecting a taxable sale, or sale of exempt goods along with
any taxable goods, shall issue at the time of the sale, a tax invoice marked as
original for the sale, containing the particulars prescribed, and shall retain
a copy thereof.
(2) A
tax invoice marked as original shall not be issued to any registered dealer in
circumstances other than those specified in sub‑section (1), and in a
case of loss of the original, a duplicate may be issued where such registered
dealer so requests.
(3) A
registered dealer selling non‑taxable goods or a dealer opting to pay tax
by way of composition under section 15 selling goods in excess of the
prescribed value shall issue a bill of sale containing the particulars
prescribed.
(1) Where
a tax invoice has been issued for any sale of goods and within six months from
the date of such sale the amount shown as tax charged in that tax invoice is found
to exceed the tax payable in respect of the sale effected, the registered
dealer effecting the sale shall issue forthwith to the purchaser a credit note
containing particulars as prescribed.
(2) Where
a tax invoice has been issued for sale of any goods and the tax payable in
respect of the sale exceeds the amount shown as tax charged in such tax
invoice, the registered dealer making the sale, shall issue to the purchaser a
debit note containing particulars as prescribed.
(3) Any
registered dealer who receives or issues credit notes or debit notes shall
modify his return for the period in which the credit note or debit note is
issued and pay any tax due on such return.
(1) Every
registered dealer and every dealer liable to pay tax under this Act shall keep
and maintain a true and correct account, in Kannada or English or Hindi or in
such other language as the Government may, by notification, specify, of all his
purchases, receipts, sales, other disposals, production, manufacture and stock
showing the values of goods subject to each rate of tax under this Act
including input tax paid and output tax payable.
(2) If
the Commissioner or prescribed authority is of the opinion that the accounts
kept and maintained by any dealer or any class of dealers do not sufficiently
enable him or it to verify the returns required under this Act or to make any
assessment under it, he or it may, by order, require any dealer or class of
dealers, to keep such accounts and records including tax invoices of manufacture,
sales, purchases, disposals or transfers of stock other than by way of sales in
such form and in such manner as he or it may direct.
(3) If
the Commissioner considers that any class of dealers is not in a position to
keep and maintain accounts in accordance with the provisions of this section,
he may, for reasons to be recorded in writing, permit such class of dealers to
maintain accounts in the prescribed manner.
(4) Every
dealer whose taxable turnover in a year exceeds twenty five lakh
rupees shall have his accounts audited by a Chartered Accountant or a Tax
Practitioner subject to such conditions and such limits as may be prescribed
and shall submit to the prescribed authority a copy of the audited statement of
accounts and prescribed documents in the prescribed manner.
32. Period
of retention of accounts
(1) Every
dealer required under this Act to keep and maintain books of accounts or other
records including tax invoices relating to his purchases and sales shall retain
them until the expiration of five years after the end of the year to which they
relate or for such other period as may be prescribed or until the assessment
reaches finality, whichever is later.
(2) Where
such dealer is a party to an appeal or revision under this Act, he shall
retain, until the appeal or revision and any appeal therefrom
is finally disposed of, every record and accounting document that pertains to
the subject matter of the appeal or revision.
Every dealer required to keep and maintain records and
accounts pursuant to section 31 and who does so by electronic means shall
retain them in an electronically readable format for the retention period
specified in section 32.
34. Requirement
to provide documents and information
Notwithstanding anything to the contrary contained in
this Act, the prescribed authority may, for any purpose related to the
administration or enforcement of this Act, by notice, require any person to
provide the prescribed authority, within such reasonable time as it stipulated
in the notice, with any information or additional information, including a
return under this Act, or any other document, whether inside or outside the
State.
(1) Subject
to sub‑sections (2) to (4) every registered dealer, and the Central
Government, a State Government, a statutory body and a local authority liable
to pay tax collected under sub‑section (2) of section 9, shall furnish a
return in such form and manner, including electronic methods, and shall pay the
tax due on such return within twenty days after the end of the preceding month
or any other tax period as may be prescribed.
(2) The
tax on any sale or purchase of goods declared in a return furnished shall
become payable at the expiry of the period specified in sub‑section (1)
without requiring issue of a notice for payment of such tax.
(3) Subject
to such terms and conditions as may be specified, the prescribed authority may
require any registered dealer-
(a) to
furnish a return for such periods, or
(b) to
furnish separate branch returns where the registered dealer has more than one
place of business.
(4) If
any dealer having furnished a return under this Act, other than a return
furnished under sub‑section (3) of section 38, discovers any omission or
incorrect statement therein, other than as a result of an inspection or receipt
of any other information or evidence by the prescribed authority, he shall
furnish a revised return within six months from the end of the relevant tax
period except when such revised return is on issue of a debit note under
section 30, subject to sub‑section (2) of section 72.
(1) Every
dealer shall be liable to pay simple interest on any amount of tax which should
have been declared on a return, but which has been omitted from it, unless that
omission is corrected within three months of the omission subject to sub‑section
(2) of section 72, and such interest is payable from the date the tax should
have been declared, and the dealer shall declare his liability to pay that
interest in such form and manner as may be prescribed.
(2) If a
dealer required to furnish a return under this Act,-
(a) fails
to pay any amount of tax or additional tax declared on the return; or
(b) furnishes
a revised return more than three months after tax became payable, declaring
additional tax, but fails to pay any interest declared to be payable under sub‑section
(1); or
(c) fails
to declare any tax or interest which should have been declared; or
(d) fails
to make a return, such dealer shall be liable to pay interest in respect of the
tax and additional tax payable as declared by him or the tax payable and
interest payable under sub‑section (1) for the period for which he has
failed to furnish a return.
(3) Where
any other amount is payable under this Act is not paid within the period
specified in section 42, interest shall be payable on such amount from such
period.
(4) The
interest shall also be payable under this section during any period during
which recovery of any tax or other amount payable under his Act is stayed by an
order of any authority or Court in any appeal or other proceedings disputing
such tax or amount.
(1) The
rate of simple interest payable under section 36 shall be two per cent per
month
(a) from the date the tax had become payable
to the date of its payment or to the date of any assessment under this Act,
whichever is earlier; and
(b) from
the date on which any amount payable under this Act was due.
(2) For
the purposes of this section interest in respect of parts of a month shall be
computed proportionately and month shall mean any period of thirty days.
(1) Every
dealer shall be deemed to have been assessed to tax based on the return filed
by him under section 35, except in cases where the Commissioner may notify the
dealer of any requirement of production of accounts in support of a return
filed for any period.
(2) Where
a registered dealer fails to furnish his monthly or final return on or before
the date provided in this Act or the rules made hereunder, the prescribed
authority shall issue an assessment to the registered dealer to the best of its
judgment and the tax assessed shall be paid within ten days from the date of
issue of the assessment.
(3) Where
an assessment has been made under sub‑section (2) and the dealer
subsequently furnishes a return for the period to which the assessment relates,
the prescribed authority may withdraw the assessment but the dealer shall be
liable to penalties and interest as applicable.
(4) Where
the dealer furnishes a return under sub‑section (3), such return shall be
furnished within one month of issue of such assessment.
(5) The
prescribed authority on any evidence showing a liability to tax coming to its
notice may issue a protective assessment in the case of a dealer registered
under this Act or a dealer liable to be registered under this Act, if the
prescribed authority has reason to believe that such dealer will fail to pay
any tax, penalty or interest so assessed and such tax, penalty or interest
shall become payable forthwith.
(6) Notwithstanding
anything contained in this Act, where a dealer is a body corporate and has more
than one place of business, Commissioner may, subject to such conditions as may
be prescribed and with the consent of the dealer, treat each of such places of
business as a separate unit for the purposes of levy, assessment and collection
of tax and thereupon all the provisions of this Act regarding registration,
filing of returns, assessment and collection of tax, shall apply as if each of
such places of business is a separate unit.]
(1) Where
the prescribed authority has grounds to believe that any return furnished which
is deemed as assessed is incorrect or that any assessment issued under section
38 understates the correct tax liability of the dealer, it
(a) may,
based on any information available, re‑assess, to the best of its
judgment, the additional tax payable together with any penalty and interest;
and
(b) shall
issue a notice of re‑assessment to the registered dealer demanding that
the tax shall be paid within ten days of the date of service of the notice
after giving the dealer the opportunity of showing cause against such re‑assessment
in writing.
(2)
Where after making a re‑assessment
under this section, any further evidence comes to the notice of the prescribed
authority, it may make any further re‑assessments in addition to such
earlier re‑assessment.
40. Period of limitation for assessment
(1) An
assessment under section 38 or re‑assessment under section 39 of an
amount of tax due for any prescribed tax period shall not be made after the
following time limits
(a) five
years after the end of the prescribed tax period; or
(b) three
years after evidence of facts, sufficient in the opinion of the prescribed
authority to justify making of the re‑assessment, comes to its knowledge,
whichever is later.
(2) If
any tax is fraudulently evaded attracting punishment under section 79, an
assessment may be made as if in sub‑section (1), reference to five years
was a reference to ten years.
(3) In
computing the period of limitation specified for assessment or re‑assessment,
as the case may be under this Act, the period taken for disposal of any appeal
against an assessment or other proceeding by the appellate authority, a
tribunal or competent court shall not be taken into account in computing such
period for assessment or reassessment as the case may be.
41. Power
of rectification of assessment or re‑assessment in certain cases
(1) Where
any assessment or re‑assessment or an order of an appellate authority or
a revisional authority other than a court or
tribunal, is found to be erroneous insofar as it is prejudicial to the interest
of the public revenue by judgment or an order of any court, then
notwithstanding anything contained in this Act, authority concerned may proceed
to rectify such assessment or re‑assessment or order and determine the
tax payable by the dealer in accordance
with such judgment or order at any time within a period of three years
from the date of such judgement or order.
(2) Where
any court makes an order or gives judgement to the
effect that any tax assessed under this Act or any other law should have been
assessed under a provision of a law different from that under which it was
assessed, then in consequence of such order or judgement
or to give effect to any finding or direction contained in any such order or judgement, such turnover or part thereof, may be assessed
or re‑assessed to tax, as the case may be, at any time within five years
from the date of such order or judgement,
notwithstanding any limitation period which would otherwise be applicable under
the law applicable to that assessment or re‑assessment.
(3) Where
any proceedings for the recovery of any tax, penalty, interest or any part
thereof remaining unpaid, have been commenced in a court and the amount of tax,
penalty or interest is subsequently modified, enhanced or reduced in
consequence of any decision made or order passed in the appeal, the prescribed
authority may, in such manner and within such period as may be prescribed,
inform the dealer or the person and the authority under whose order the
recovery is to be made, and thereupon such proceedings may be continued with
the modified, enhanced or reduced amount of tax, penalty or interest therein
substituted.
(4) No
order of rectification under this section shall be passed without giving the
dealer an opportunity of showing cause in writing against such rectification.
42. Payment
and recovery of tax, penalties, interest and other amounts
(1) Every
registered dealer shall furnish returns to the prescribed authority, and the
tax payable shall be paid in such manner as may be prescribed, within the
period specified and on an application by a dealer, the Government or
Commissioner may permit, subject to such conditions as may be prescribed,
payment of tax or any other amount payable, in such installments and at such
intervals as may be prescribed.
(2) Every
registered dealer shall, on receipt of a Notice from the prescribed authority,
pay any penalty or interest due in such manner as may be prescribed.
(3)
(a)The Government may, in such circumstances and subject to such
conditions as may be prescribed, by notification, defer payment by any new
industrial unit of the whole or any part of the tax payable in respect of any
period and also permit payment of such tax before the expiry of any deferred
period, subject to the condition that in respect of such industrial unit the
Government has already notified exemption of tax or deferred payment of tax
under the provisions of Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of
1957).
(b) Notwithstanding
anything contained in this Act but subject to such conditions as the Government
may, by general or special order specify, where a dealer to whom incentives by
way of deferment offered by the Government in its orders issued from time to
time has been granted by virtue of eligibility certificate and where liability
equal to the amount of any such tax payable by such dealer has been created as
a loan by the Department of Industries and Commerce of the Government of
Karnataka, then such tax shall be deemed, in the public interest, to have been
paid.
(c) Notwithstanding
anything contained in this Act, the deferred payment of tax under clause (a)
shall not attract interest under sub‑section (2) of section 36, provided
the conditions laid down for payment of the tax deferred are satisfied.
(4) Any
other amount due under this Act shall be paid within ten days from the date of
service of the order or proceedings imposing such amount, unless otherwise
specified.
(5) The
Commissioner or the Government may, subject to such conditions as they may
specify, remit by an order the whole or any part of the interest payable in
respect of any period by any person or class of persons.
(6) Where
the amount paid falls sort of the aggregate of the tax or any other amount due
and interest payable, the amount so paid shall first be adjusted towards
interest payable and the balance, if any, shall be adjusted towards the tax or
any other amount due.
(7)
A registered dealer, furnishing a revised return in accordance with this Act
which shows a greater amount of tax to be due than was paid or payable in accordance
with the original return, shall pay with that revised return the tax so payable
in such manner as may be prescribed.
(8) Any
amount, which remains unpaid under this Act after the due date of payment,
shall be recoverable from a dealer in the manner specified under this Act.
(9) Any
tax due or assessed, or any other amount due under this Act from a dealer, or
any other person, may without prejudice to any other mode of collection be
recovered-
(a) as if it were an arrear
of land revenue; or
(b) by
attachment and sale or by sale without attachment of any property of such
dealer or any other person by the prescribed authority or the prescribed
officer in the prescribed manner, and any prescribed certificate issued towards
such sale shall be deemed to be a decree of a Civil Court and shall be executed
in the same manner as a decree of such Court; or
(c) notwithstanding
anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of
1974), on application to any Magistrate, by such Magistrate as if it were a
fine imposed by him.
(10) Where
a dealer or other person who has appealed or applied for revision of any order
made under this Act and has complied with an order made by the appellate or the
revising authority in regard to the payment of the tax or other amount, no
proceedings for recovery under this section shall be taken or continued until
the disposal of such appeal or application for revision.
(11) The
High Court may, either, suo motu
or on an application by the Commissioner or any person aggrieved by the order,
revise any order made by a Magistrate under clause (c) of sub‑section
(9).
(1) A
receiver appointed by any court shall notify the Commissioner in writing within
fourteen days after being appointed to the position of receiver or taking
possession of an asset in the State whichever is earlier.
(2) The
Commissioner may notify the receiver in writing of the amount which appears to
be sufficient to provide for any tax which is or will become payable by the
person whose assets are in the possession of the receiver.
(3) A
receiver shall not part with any asset in the State, which is held by the
receiver in his capacity as receiver without the prior written permission of
the Commissioner or any other officer authorised by
him.
(4) A
receiver,
(a) shall
set aside, out of the proceeds of sale of an asset, the amount notified by the
Commissioner under sub‑section (2), or such lesser amount as may subsequently
be fixed by the Commissioner;
(b) is
liable to the extent of the amount set aside for the tax payable by the person
who owned the asset; and
(c) may
pay any debt that has priority over the tax referred to in this section
notwithstanding any provision of this section.
(5) A
receiver is personally liable to the extent of any amount required to be set
aside under sub‑section (4) for the tax referred to in sub‑section
(2) if and to the extent that, the receiver fails to comply with the requirements
of this section.
(6) In
this section, "receiver" includes a person, who with respect to an
asset in the State is,-
(a) a liquidator of a
company; or
(b) a receiver appointed out
of court or by a court; or
(c) a trustee for a bankrupt
person; or
(d) a mortgage in
possession; or
(e) an
executor of a deceased estate; or any other person conducting the business of a
person legally incapacitated.
44. Special
provisions relating to companies
(1) Notwithstanding
anything contained in the Companies Act, 1956 (1 of 1956), when any tax due
from or assessed on a company under this Act for any period cannot be
recovered, then, every person who is or was a director of the company at any
time during the period for which the tax is due shall be jointly and severally
liable for the payment of such tax unless he proves that the non‑recovery
cannot be attributed to any gross neglect, misfeasance or breach of duty on his
part in relation to the affairs of the company.
(2)
(a) If the person
committing an offence under this Act is a company, the company as well as every
person in charge of, or responsible to, the company for the conduct of its
business at the time of the commission of the offence shall be deemed to be
guilty of the offence and shall be liable to be proceeded against and punished
accordingly.
(b) No
such person referred to in clause (a) shall be liable to any punishment if he
proves that the offence was committed without his knowledge or that he
exercised all due diligence to prevent the commission of such offence.
(c) Notwithstanding
anything contained in clause (a), where an offence under this Act has been
committed by a company, and it is proved that the offence has been committed
with the consent or connivance of, or that commission of the offence is
attributable to any neglect on the part of any director, manager, managing
agent or any other officer of the company, such director, manager, managing
agent or any other officer shall also be deemed to be guilty of that offence
and shall be liable to be proceeded against and punished accordingly.
(3) When
two or more companies are to be amalgamated by an order of a Court or of the
Central Government, and the order is to take effect from a date earlier to the
date of the order~ and any two or more such companies have sold or purchased
any goods to or from each other in the period commencing on the date from which
the order is to take effect and ending on the date of the order, then such
transactions of sale or purchase will be included in the turnover of the sales
or purchase of the respective companies and will be assessed to tax
accordingly, and the said two or more companies shall be treated as distinct
companies for all periods up to the date of the said order, and the
registration certificates of the said companies shall be cancelled, where
necessary, with effect from the date of the said order.
45. Recovery
of tax, penalty, or any other amount, from certain other persons
(1) The
prescribed authority may at any time or from time to time, by notice in
writing, a copy of which shall be forwarded to the dealer at his last address
known to the prescribed authority, require any person from whom money is due or
may become due to the dealer or any person who holds or may subsequently hold
money for or on account of the dealer to pay to the prescribed authority,
either forthwith upon the money becoming due or being held at or within the
time specified in the notice, not being before the money becomes due or is
held, so much of the money as is sufficient to pay the amount due by the dealer
in respect of arrears of tax or penalty or the whole of the money when it is
equal to or less than that amount.
(2) The
prescribed authority may at any time or from time to time amend or revoke any
such notice or extend the time for making any payment in pursuance of the
notice.
(3) Any
person making any payment in compliance with a notice under this section shall
be deemed to have made the payment under the authority of the dealer and the
receipt of the prescribed authority shall constitute a good and sufficient
discharge of the liability of such person to the extent of the amount referred
to in the receipt.
(4) Any
person discharging any liability to the dealer after receipt of the notice
referred to in this section shall be personally liable to the prescribed
authority to the extent of the liability discharged or to the extent of the
liability of the dealer for the amount due under this Act, whichever is less.
(5) Where
any person to whom a notice under this Section is sent, proves to the
satisfaction of the prescribed authority issuing such notice or any other
officer to whom the matter is referred for verification, that the sum demanded
or any part thereof is not due by him to the dealer or that he does not hold
any money for or on account of the dealer, then nothing contained in this
section shall be deemed to require such person to pay the sum demanded or any
part thereof, to the prescribed authority.
(6) Any
amount which a person is required to pay to the prescribed authority or for
which he is personally liable to the prescribed authority under this section
shall, if it remains unpaid, be a charge on the properties of the said person
and may be recovered as if it were an arrear of land revenu6.
(7) For
the purpose of this section, the amount due to a dealer or money held for or on
account of a dealer by any person shall be computed after taking into account
such claims, if any, as may have fallen due for payment by such dealer to such
person and as ma* be lawfully subsisting.
46. Tax
payable on transfer of business, assessment of legal representatives, etc.
(1) When
the ownership of the business of a dealer is transferred, the transferor and the
transferee shall jointly and severally be liable to pay any tax or penalty or
any other amount remaining unpaid at the time of transfer or that may become
payable in respect of such business after the date of transfer but relating to
the years up to the date of transfer and for the purpose of recovery from the
transferee, such transferee shall be deemed to be the dealer liable to pay the
tax or penalty or other amount due under this Act.
(2) When
a firm liable to pay the tax or penalty is dissolved, the assessment of the tax
and imposition of penalty shall be made as if no dissolution of the firm had
taken place, and every person who was at the time of dissolution a partner of
the firm and the legal representative of any such person who is deceased shall
be jointly and severally liable to pay the tax or penalty assessed or imposed.
(3) Where
any firm is liable to pay any tax or penalty or any other amount under this
Act, the firm and each of the partners of the firm shall be jointly and
severally liable for such payment.
(4) Where
a partner of a firm liable to pay any tax or penalty or any other amount under
this Act retires, he shall, notwithstanding any contract to the contrary, be liable
to pay any tax or penalty or any other amount remaining unpaid at the time of
his retirement, and any tax or penalty or any other amount due up to the date
of retirement, though unassessed.
(5) When
an undivided Hindu family or Aliyasanthana family
liable to pay the tax or penalty is partitioned, the assessment of the tax and
the imposition of penalty shall be made as if no partition of the family had
taken place, and every person who was a member of the family before the
partition shall be jointly and severally liable to pay the tax or penalty
assessed or imposed.
(6) Where
a dealer dies, his executor, administrator or other legal representative shall
be deemed to be the dealer for the purposes of this Act and the provisions of
this Act shall apply to him in respect of the business of the said deceased
dealer, provided that, in respect of any tax, penalty or fee assessed as
payable by any such dealer or any tax, penalty or fee, which would have been
payable by him under this Act if he had not died, the executor, administrator
or other legal representative shall be liable only to the extent of the assets
of the deceased in his hands.
47. Payment
and disbursement of amounts wrongly collected by dealer as tax
(1) Subject
to section 30, where any amount is collected by way of tax or purporting to be
by way of tax from any person by any dealer, whether knowingly or not, such
dealer shall pay the entire amount so collected, to the prescribed authority
within twenty days after the close of the month in which such amount was
collected, notwithstanding that the dealer is not liable to pay such amount as
tax or that only a part of it is due from him as tax under this Act.
(2) If
default is made in payment of the amount in accordance with sub‑section
(a) the
whole of the amount outstanding on the date of default shall become immediately
due and shall be a charge on the properties of the dealer;
(b) the
dealer liable to pay the amount shall pay interest at the rate of two per cent
of such amount for each month of default and
(c) the
whole of the amount remaining unpaid along with the interest calculated under
clause (b) of this sub‑section shall be recoverable in the manner
specified in section 42.
(3) Notwithstanding
anything contained in this Act, or in any other law for the time being in
force, any amount paid or payable by any dealer under sub‑section (1),
shall, to the extent it is not due as tax be forfeited to the Government and be
recovered from him and such payment or recovery shall discharge him of the
liability to refund the amount to the person from whom it was collected.
(4) Where
any amount is paid or recovered by or from any dealer under sub‑section
(1) or (3), a refund of such amount or any part thereof can be claimed from
Government by the person from whom, it was realized by way of tax provided an
application in writing in the prescribed form is made to the Commissioner,
within two years from the date of the order of forfeiture. On receipt of any
such application, the Commissioner shall hold such inquiry as he deems fit and
if the Commissioner is satisfied that the claim is valid and admissible, and
that the amount so claimed as refund is actually paid or recovered, he shall
refund the amount or any part thereof, which is found due to the person
concerned.
48. Tax to
be first charge on property
Notwithstanding anything to the contrary contained in
any law for the time being in force, any amount payable by a dealer or any
other person on account of tax, penalty or interest or any amount which a
dealer is required to pay or deduct from payment or for which he is personally
liable to the Government shall be a first charge on the property of the dealer
or such person, as the case may be.
49. Period
of limitation for recovery of tax
(1) Notwithstanding
anything contained in any law for the time being in force, no proceedings for
the recovery of any amount under this Act shall be initiated after the expiry
of twelve years from the end of the relevant tax period or from the date of the
relevant assessment, provided that when an appeal or application for revision
has been filed, the period of limitation shall run from the date on which the
amount due is finally determined.
(2)
The period of
limitation specified under sub‑section (1) shall not apply to any case in
which, during the course of recovery proceedings initiated under any clause of
sub‑section (3) of section 42 or under section 45, any other fresh
proceedings are initiated.
50. Payment
of interest on refunds
(1) Where
any amount refundable to any person under an order made, or proceedings taken,
under any provision of this Act or Rules made thereunder
is not refunded to him within thirty five days,
(a) of
the date of such order, if that order is made by the refunding authority; or
(b) of
the date of receipt of such order by the refunding authority, if that order is
made by an authority other than the refunding authority, the refunding
authority, being any officer of the Commercial Taxes Department authorized to
make any refund under this Act, shall pay such person simple interest at the
rate of six per cent per annum on the said amount from the day immediately
following the expiry of the said thirty five days to the day of the refund.
(2) The
interest calculable under sub‑section (1) shall be on the balance of the
amount remaining after adjusting out of there fundable amount any tax, interest
or other amount due under this Act, for any year by the person on the date from
which such interest is calculable.
(3) In
computing the period of thirty-five days referred to in sub‑section (1),
such periods as may be prescribed shall be excluded.
(4) The
interest payable for a part of month shall be proportionately determined.
51. Power
to withhold refund in certain cases
(1) Where
an order giving rise to a refund is the subject matter of an appeal or any
other proceedings under this Act, the prescribed authority may, if, to the best
of its judgement it is of the opinion that the grant
of a refund is likely to prejudice the public revenue, withhold the refund
until such time as it deems proper.
(2) The
dealer shall be paid interest under sub‑section (1) of section 50 on the
amount of refund ultimately determined to be due to the dealer as a result of
such proceedings for the period commencing from the expiry of the thirty five
days from the date of the order referred in sub‑section (1) to the date
of refund.
52. Production and inspection of documents
and powers of entry, search and seizure
(1) Any
officer authorised by the Commissioner in this behalf
shall have the power,-
(a) to
enter and inspect the place of business of any dealer, or any other place,
where it is believed by such Officer that business is being carried on or
accounts including documents are being kept by such dealer;
(b) to
direct such dealer to produce at such time and at such place accounts,
registers and documents relating to his business activities for examination,
(c) to
enter and inspect the goods in the possession of the dealer or in the
possession of any other person on behalf of such dealer, wherever such goods
are kept;
(d) to
enter and search such places including the dealer's place of residence, and
including the search of the dealer or person acting on behalf of the dealer
found there, where concealment of facts relating to the business are suspected;
(e) to
seize any accounts, registers or documents from the dealer, where he has reason
to suspect that a dealer is attempting to avoid or evade tax or is concealing
his tax liability in any manner, after recording such reasons in writing, and
give the dealer or any other person from whose custody such accounts, records
or documents are seized, a receipt for and, if requested, copies of the same
and may retain them in his custody for examination, inquiry, prosecution or
other legal proceedings for such period as the considers necessary;
(f) to
seal any box or receptacle, godown or building or any
part of the godown or building in which accounts or
taxable goods are suspected to be kept or stored, where the owner or the person‑in‑charge
of the business or any other person‑in‑charge of the business or
any other person‑in‑occupation either leaves the premises or is not
available or fails or refuses to open any box or receptacle, godown or building or any part of the godown
or building when called upon to do so;
(g) to
break open the receptacle, godown or building or part
of the godown or building where the owner or the
person‑in‑charge of the business or the person in occupation leaves
the premises or, after an opportunity having been given to him to do so, fails
to open the receptacle, godown or building or part of
the godown or building, and to prepare a list of the
goods and documents found therein;
(h) to
record the statement of any dealer or his manager, agent or servant, to take
extracts from the records found in any premises and to put identification marks
on accounts, registers, documents or goods;
(i) to take samples of goods from the
possession of any dealer, where he considers it necessary to protect the
revenue against mistake or fraud, and provide a receipt for any samples to
taken, and the samples shall, except where an offence is found, be returned to
the dealer or be disposed of by the Commissioner with the consent of such
dealer;
(j) to
seize any stock of goods liable to tax, which are found in possession of a
dealer or in the possession of any person on behalf of a dealer and which are
not accounted for in his accounts, records or documents maintained in the
course of his business, the value of which shall not exceed his tax liability
and any penalty, including interest, and a list of goods so seized shall be
prepared by such officer and a copy thereof shall be given to the dealer or any
other person from whose custody such goods are seized;
(k) in circumstances where it is not
possible to seize the accounts, records or ,documents under sub‑section
(1) or the goods under sub‑section (3), to serve on the owner or the
person who is in immediate possession or control thereof, an order that he
shall not remove, part with or otherwise deal with them except with the prior
consent of such Officer, and after serving such order to take such steps as are
deemed necessary to secure the items referred to in the order;
(1) to
issue a protective assessment as specified in sub‑section (5) of section
38.
(2) Where
the records and accounts under sections 31 and 33 are maintained by electronic
means, the dealer shall provide such access to such accounts and records as may
be required by the officer authorised under sub‑section
(1).
(3) The
powers conferred on the officer under clauses (d) to (g), (i)
and 0) of sub‑section (1) shall be exercised in accordance with the
provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) and
the power to enter a dealer's place of residence shall be authorized by an
officer not below the rank of a Joint Commissioner.
(4) The
accounts, registers, records, including computer hardware and software, and
other documents seized under sub‑section (1) shall not be retained by
such officer for a period exceeding one hundred and eighty days from the date
of seizure, unless the reasons for retaining the same beyond the said period
are recorded by him, in writing and the approval of the next higher authority
is obtained and such approval in any case shall not be for more than sixty days
at a time.
(5) There
shall be a presumption in respect of goods, accounts, registers or documents
found at any place of business that they relate to that business, unless the
contrary is proved by the dealer whose business occupies that place.
(6) The
dealer or person from whom goods have been seized under clause 0) of sub‑section
(1) shall have a period of seven days to appeal against seizure of the goods,
(7) Subject
to sub‑section (6), after the expiry of the prescribed period, if any tax
assessed or penalty or interest due is not paid, the officer shall dispose of
the goods in public auction and adjust the sale proceeds towards any such
amount due, and the excess amount shall, after deducting the charges incurred
by the State, be refunded in the manner prescribed.
53. Establishment
of check posts and inspection of goods in movement
(1) If
the Government or the Commissioner considers it necessary, with a view to
prevent or check evasion of tax under this Act in any place or places in the
State, it or he may, by notification, direct the establishment of a check post
or the erection of a barrier, or both, at such place or places as may be
notified.
(2)
The owner or person in charge of a goods vehicle or a boat, ship or similar
vessel shall:
(a) carry
with him a goods vehicle record, a trip sheet or a log book, as the case may
be; and
(b) carry with him a tax invoice or a bill
of sale or a delivery note or such other documents as may be prescribed, in
respect of the goods carried in the goods vehicle or boat, ship or similar
vessel; and
(c) report
at the first check‑post or barrier situated on the route ordinarily taken
from the place in the State, from which the movement of the goods commences, to
its destination and produce the documents referred to in clauses) (a) and (b)
before any officer‑in‑charge of check post or barrier, or any other
officer as may be empowered by the Government in this behalf, and obtain the
seal of such officer affixed thereon, and, in respect of a bill of sale, give
one copy thereof and, in respect of a delivery note, give a copy marked as
original, to such officer and carry and retain with him the other copy until
the termination of movement of the goods; and
(d) on
entering the State limits, report at the first situated check post or barrier
and, on leaving the State limits, report at the last situated check post or
barrier and give a declaration containing such particulars as may be prescribed
in respect of the goods carried in the goods vehicle or boat, ship or similar
vessel, before any officer‑in‑charge of the check post or barrier
or any other officer as may be empowered by the Government in this behalf; and
(e) stop
the vehicle or boat, ship or similar vessel, as the case may be, and keep it
stationary as long as may be required by the officer‑in‑charge of
the check post or barrier or the officer empowered as aforesaid, to examine the
contents in the vehicle or boat, ship or similar vessel and inspect all records
relating to the goods carried, which are in the possession of such driver or
other person‑in‑charge, who shall, if so required, give his name
and address and the name and address of the owner of the vehicle or boat, ship
or similar vessel.
(3) Where
any goods vehicle is intercepted by the officer empowered at any place other
than a check post or barrier, such officer may, if he deems it necessary,
direct the owner or person‑in‑charge of the goods vehicle to take
it to the nearest check post or police station, and such owner or person‑in‑charge
of the goods vehicle shall comply with such direction.
(4)
(a) Where goods are
delivered to a carrier or other bailee for
transmission, the movement of the goods shall be deemed to commence at the time
of such delivery and terminate at the time when delivery is taken from such
carrier or bailee. Where, before delivery is taken
from him, a carrier or bailee to whom goods are
delivered for transmission keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle, any other place of
business or any building or place, any officer empowered as aforesaid shall
have power to enter into and search such office, shop, godown,
vessel, receptacle, vehicle, other place of business or building or place and
to examine the goods and inspect all goods relating to such goods.
(b) The
carrier or bailee or the person‑in‑charge
of the goods and records shall give all facilities for such examination or
inspection and, if so required, produce the bill of sale or delivery note or
other documents referred to in sub‑section (2), giving a declaration
containing such particulars as may be prescribed regarding the goods, together
with his name and address and the name and address of the carrier or the bailee and the consignee.
(c) The
power conferred by clause (a) shall also include,-
(i) the power to seal any box or
receptacle, godown or building or any part of the godown or building in which accounts or taxable goods are
suspected to be kept or stored, where the carrier or bailee
or person in charge of the place of business either leaves the premises or is
not available or fails or refuses to open any box or receptacle, godown or building or any part of the godown
or building when called upon to do so; and
(ii) the
power to break open any box or receptacle, go down or building or part of the godown or building where the carrier or bailee
or the person in charge of the place of business leaves the premises or, after
an opportunity has been given to him to do so, fails to open the box,
receptacle, godown or building or part of the godown or building.
(d) The
officer acting under item (ii) of sub‑clause (c) shall prepare a list of
the goods and documents found in such box, receptacle, godown
or building or part of the godwon or building.
(5)
(a) If any officer,
empowered to enter into and search any office, shop, godown,
vessel, receptacle, vehicle, any other place of business or any building or
place where a carrier or bailee keeps the goods
delivered to him for transmission, has reason to suspect that such carrier or bailee has colluded with the owner of the goods in evading
payment of any tax, he may, for reasons to be recorded in writing, seize
accounts, registers, records or other documents of the bailee
or carrier as he may consider necessary and shall give a receipt for the same.
The account, registers, records and other documents seized shall be retained by
such officer only for so long as may be necessary for their examination and for
any inquiry or proceeding under this Act.
(b) The
accounts, registers, records and other documents so seized shall not be
retained by such officer for a period exceeding one hundred and eighty days
from the date of seizure, unless the reasons for retaining the same beyond the
said period are recorded by him in writing and the approval of the next higher
authority is obtained, and such approval in any case shall not be for more than
sixty days at a time.
(c) Where
such officer, upon examining the accounts, registers, records or other
documents seized under clause (a), has reason to believe that any dealer has
attempted to evade payment of any tax, he may issue a protective assessment on
such dealer in accordance with sub‑section (5) of section 38.
(6)
All searches and seizures under sub‑section (4) or (5) shall be made in
accordance with the provisions of the Code of Criminal Procedure, 1973 (Central
Act 2 of 1974).
(7) No
person shall tamper with any seal put under sub‑clause (i) of clause (c) of sub‑section (4).
(8) Where
the officer‑in‑charge of the check post or barrier, or the officer
empowered as aforesaid, on interception of the goods vehicle or on inspection
of any godown, is of the opinion that further
verification is necessary with respect to either the accuracy of the particulars
furnished in the documents accompanying the goods under transport or in
transit, or as to the sufficiency and the cause adduced in respect of any
contravention of sub‑section (2), he may verify the particulars himself
or, if it is necessary to cause it to be verified by referring the matter to
any other officer and if such verification is not likely to be completed within
a reasonable time, he may direct, in writing, the carrier or the person in
charge of the goods vehicle or the godown not to deliver
the goods until permitted to do so by him or such other officer to whom the
matter is referred for verification, and allow the intercepted vehicle, if any,
to pass through.
(9) The
verification under sub‑section (8) shall be completed within a period of
fifteen days from the date of the direction issued under that sub‑section
and, where such verification cannot be completed within the aforesaid period,
the officer who has issued such direction or, as the case may be, the officer
to whom the matter is referred for verification, shall obtain the permission in
writing of the next higher authority to extend such period for completion of
the verification. However, such extension shall not be permitted for a period
exceeding fifteen days at a time.
(10) Where
such officer or other officer to whom the matter is referred, upon such verification, is of the opinion
that there is a non‑compliance with sub‑section (2), punishable
under sub‑section (12), he may proceed, in respect of such goods in the
custody of the carrier or the person‑in‑charge of the vehicle or
the godown, in accordance with sub‑sections
(12) and (14).
(11) Where
the officer‑in‑charge of the check post or any empowered officer
has issued a notice for contravention of any of the provisions of this section,
further 'proceedings in pursuance to such notice may, subject to such
conditions and in such manner as may be prescribed, be continued by any other
officer empowered by the Commissioner in this behalf, from the stage at which
it is pending.
(12) (a) The officer in charge of a check post
or a barrier or any other officer in respect of any contravention of, or non‑compliance
with, the provisions of sub‑section (2), for which sufficient cause is
not furnished, levy a penalty which,-
(i) shall not be less than the amount of
tax leviable but shall not exceed one and half of the
amount of tax leviable in respect of the goods under
transport in contravention of '[clause (c) or] clause (d) of sub‑section
(2), if a dealer registered under the Act accepts that he is the consignor or
consignee of the goods;
(ii) in
cases other than those falling under item (i), shall
not be less than double the amount of tax leviable
but not exceed three times the amount of tax leviable
in respect of the goods under transport.
(b) Where the amount of penalty leviable is more than the value of the goods, the amount of
penalty leviable shall be restricted to such value.
(c) In
proceedings under sub‑section (10), where the penalty levied is not paid,
the carrier or bailee or person‑in‑charge
of the goods vehicle shall jointly and severally be liable to pay such penalty.
(d) Before
levying any penalty under this sub‑section, the officer shall give the
person‑in‑charge of the goods vehicle or boat, ship or similar
vessel, the carrier, the bailee, or dealer registered
under the Act, as the case may be, a reasonable opportunity of being heard.
(13) Where
the destination of the goods to be delivered in the State is not less than one
hundred kilometers from the check post or barrier or any other place at which
the goods vehicle or boat, ship or similar vessel is intercepted, a period of
not less than ten days shall be given to the person concerned to show cause
against the proceedings initiated under sub‑section (12).
(14) (a) Where
the penalty levied is not paid, the officer levying the penalty shall have
power to take possession of so much of the goods as in his opinion would be
sufficient to meet the amount of penalty levied and retain the same with him
until the penalty levied is paid or for ten days, whichever is earlier.
(b) Where
is not practicable to take possession of only so much of the goods as would be
sufficient to meet the amount of penalty levied for the reason that the goods
vehicle is a tanker carrying goods in liquid or gaseous form or that the goods
form a single unit not separable into any part or parts thereof, the officer
levying the penalty shall have power to take possession of the goods vehicle or
the entire goods, as the case may be, and retain the same with him until the
penalty levied is paid or for ten days, whichever is earlier.
(c) After
the expiry of the period of ten days, if the penalty is not paid, the officer
shall dispose of the goods in public auction and adjust the sale proceeds
towards penalty, and the excess amount shall, after deducting the charges
incurred by the State Government, be refunded in the manner prescribed.
(d) Before
taking possession or within ten days after taking possession of the goods or
the goods vehicle, if the owner or person in‑charge of the goods vehicle
or the dealer registered under the Act, makes payment of penalty levied, the
officer taking such possession shall forthwith return the goods or the‑goods
vehicle to the person making such payment.]
(e) In
the case of perishable goods, the officer may dispose of the same before the
expiry of the period of ten days, if in his opinion such disposal is necessary.
(15) Any
person aggrieved by the levy of penalty under this section may appeal within
thirty days from the date on which the order of penalty was served on the
person to the prescribed authority.
54. Transit
of goods by road through the State and issue of transit pass
(1) Where
a vehicle is carrying goods taxable under this Act,
(a) from
any place outside the State and bound for any place outside the State and
passes through the State; or
(b) imported into the State from anyplace
outside the country and such goods are being carried to any place outside the
State, the driver or any other person‑in‑charge of such vehicle
shall furnish the necessary information and obtain a transit pass in duplicate
containing such particulars as may be prescribed, from the officer‑in‑charge
of the first check post or barrier after his entry into the State or after
movement has commenced from the State, as the case may be, or from the officer
empowered for the purposes of sub‑section (3) of section 52, upon
interception of the goods vehicle after its entry into the State or after
movement has commenced, as the case may be.
(2) The
driver or the person‑in‑charge of the vehicle shall deliver within
the stipulated time a copy of the transit pass obtained under sub‑section
(1) to the officer in‑charge at the last check post or barrier before his
exit from the State.
(3)
(a) If for any reason the
goods carried in a goods vehicle are after entry into the State, or after
commencement of movement, as the case may be, not moved out of the State within
the time stipulated in the transit pass, the owner of the goods vehicle shall
furnish to the officer empowered in this behalf the reasons for such delay and
other particulars, if any, thereof and such officer shall after due enquiry
extend the time of exit by suitably amending the transit pass.
(b) Where
the goods carried by a vehicle are, after their entry into the State, or after
commencement of movement, as the case may be, transported outside the State by
any other vehicle or conveyance, the onus of proving that the goods have
actually moved out of the State shall be on the owner of the vehicle who
originally brought the goods into the State.
(4) If
the driver or any other person‑in‑charge of the vehicle does not
comply with sub‑section (2), it shall be presumed that the goods carried
thereby have been sold within the State by the owner of the vehicle and shall,
irrespective of whether he is a taxable person, be assessed to tax by the
officer empowered in this behalf in the prescribed manner.
(5) If
the owner of the vehicle, having obtained the transit pass as provided under sub‑section (1), fails to deliver the same as provided under
sub‑section (2), he shall be liable to pay by way of penalty a sum not
exceeding twice the amount of tax leviable on the
goods transported.
(6) The
amount of tax and the penalty levied under this section shall be recovered in
the prescribed manner.
(7) Where
the owner of the vehicle who is assessed to tax under sub‑section (4), is
carrying after such assessment, any goods taxable under this Act in a goods
vehicle from any place outside the State, or from within the State, as the case
may be, and bound for any other place outside the State and is passing through
the State, the prescribed authority may demand from such owner an amount
equivalent to twice the amount of tax leviable on such
goods under this Act as security.
(8) The
prescribed authority after being satisfied that the goods carried in the goods
vehicle in respect of which the security amount under sub‑section (7) was
collected, has passed through the State, shall refund such security amount to
the owner.
(9) The
prescribed authority may by an order adjust the whole or any part of security
amount towards any amount of tax or penalty payable under this Section by such
owner.
(10) In
case where a vehicle owned by a person is hired for transportation of goods by
some other person including a transporting or any other similar agency, both
the persons shall for the purposes of this section, be deemed to be the owner
of the vehicle, and shall be jointly and severally liable to pay any amount of
tax or penalty payable.
55. Penalty
in case of under‑valuation of goods
(1) Where,
in respect of goods liable to tax under this Act carried in a goods vehicle or
boat, ship or similar vessel, or held in stock by any dealer or on his behalf,
by any other person, or held in the custody of any transporter, the prescribed
authority, or any officer empowered under section 53, has reason to believe
that the value shown in the document accompanying the goods in transit or in
the purchase invoice is lower than the prevailing market price or Maximum
Retail Price, by a difference of thirty per cent or more, such authority or
officers, for reasons to be recorded in writing and after allowing the person
or dealer a reasonable opportunity of being heard, may impose a penalty of a
sum not exceeding twice the amount of the tax due on such goods.
(2) The
amount of tax and the penalty levied ' under this section shall be recovered in
the manner specified under sub‑section (14) of section 53.
(3) The
value of goods in transit shall be the total price as mentioned in the invoice,
challan, delivery note, or any other related
document, plus the cost of transportation of the goods incurred up to the time
of this interception.
(4) In
determining whether or not the price shown in the invoice, challan,
delivery note, or any other related document involves under‑valuation, in
the case of owner of the goods other than an owner carrying on business in
packaged goods, the authority exercising the power under sub‑section (1)
shall apply the prevailing market price or fair market value and in the case of
an owner carrying on business in packaged goods, shall apply the Maximum Retail
Price.
(5) Any
person objecting to an order affecting him under this section may appeal to the
prescribed authority.
(6) Such
appeal shall be dealt with as if it were an appeal filed under section 62 or
section 64, as the case may be, and all the provisions of those sections shall
Mutatis mutandis apply to such appeal.
56. Liability
to furnish information by certain agents
(1) Every
person or a clearing or forwarding house or agency, transporting agency,
shipping agency, shipping‑out agency or steamer agency or air‑cargo
agency or courier agency engaged in the business of transporting taxable goods
in the State shall furnish to the prescribed authority information relating to
any taxable goods cleared, forwarded, transported or shipped by him or it
during any period or relating to any dealer as may be required by the
prescribed authority.
(2) The
authority prescribed in this behalf, shall have the power to call for and
examine the books of account or other documents in the possession of such
person or agency with a view to verify the correctness of the information
furnished under sub‑section (1).
(3) Any
person failing to comply with the provisions of sub‑sections (1) and (2)
without valid reason shall be liable to penalty under section 75.
57. Special
evidential requirements relating to banks
The prescribed authority may require any bank or any
officer thereof to furnish such information, document or statement for the
purpose of any proceedings under this Act, and any person failing to comply
with such requirement without valid reason shall be liable to penalty under
section 75.
(1) The
State Government may appoint a Commissioner of Commercial Taxes and as many
Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant
Commissioners, State Representatives and Commercial Tax Officers, as they think
fit for the purpose of performing the functions, respectively conferred on them
by or under this Act or by or under any other law for the time being in force.
(2) The
Commissioner may empower an officer not below the rank of an Assistant
Commissioner or an Advocate or a Chartered Accountant or a Tax Practitioner
enrolled in the prescribed manner to perform the functions of a State
Representative.
(3) In
proceedings before the Appellate Tribunal, the State Representative shall be
competent-
(a) to
prepare and sign applications, appeals and other documents;
(b) to
appear, represent, act and plead;
(c) to
receive notice and other processes; and
(d) to
do all other acts connected with such proceedings, on behalf of the Government
or any officer appointed under this Act.
59. Instructions
to Subordinate Authorities
(1) The
Government and the Commissioner may from time to time, issue such orders,
instructions and directions to all officers and persons employed in the
execution of this Act as they may deem fit for the administration of this Act,
and all such officers and persons shall observe and follow such orders,
instructions and directions of the Government and the Commissioner.
(2) No
such orders, instructions, or directions shall be issued under sub‑section
(1) so as to interfere with the discretion of any appellate authority in the
exercise of its appellate functions.
(3) All
officers and persons employed in the execution of this Act, shall observe and
follow such administrative instructions as may be issued to them for their
guidance by the Additional Commissioner or Joint Commissioner within whose
jurisdiction they perform their functions.
(4) Without
prejudice to the generality of the foregoing power, the Commissioner may, on his
own motion or on an application by a registered dealer liable to pay tax under
the Act, if he considers it necessary or expedient so to do, for the purpose of
maintaining uniformity in the work of assessments and collection of revenue,
clarify the rate of tax payable under this Act in respect of goods liable to
tax under the Act, and all officers and persons employed in the execution of
this Act shall observe and follow such clarification.
(5) No
such application under sub‑section (4) shall be entertained unless it is
accompanied by proof of payment of such fee, paid in such manner, as may be
prescribed.
60. Clarification
and Advance Rulings
(1) The
Commissioner may constitute an 'Authority for Clarification and Advance
Rulings', consisting of three Additional Commissioners, to clarify the rate of
tax in respect of any goods or the eligibility to tax of any transaction under
the Act.
(2) Any
registered dealer seeking clarification or advanced ruling under this section
shall make an application to the Authority in such form and accompanied by
proof of payment of such fee, paid in such manner as may be prescribed.
(3) No
officer or any other authority of the Department or the Appellate Tribunal
shall proceed to decide any issue in respect of which an application has been
made by an applicant under this section.
(4) The
order of the authority shall be binding only on the applicant who seeks
clarification and only in respect of the goods or transaction in relation to
which a clarification is sought and also only on all the subordinate officers.
(5) The
order of the Authority under this section shall be binding as aforesaid unless
there is a change in law or facts on the basis of which the order was passed.
(6) Where
the authority finds, on a representation made to it by any officer or
otherwise, that an order passed by it was obtained by the applicant by fraud or
misrepresentation of facts, it may, by order, declare such order to be void ab initio and thereupon all the
provisions of this Act shall apply to the applicant as if such order had never
been made.
(7) Subject
to the provisions of section 66, every order passed under this section shall be
final.
61. jurisdiction
of officers and change of incumbent of an office
(1) The
Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant
Commissioners and Commercial Tax Officers shall perform their functions in
respect of such areas or of such dealers or classes of dealers or of such cases
or classes of cases as the Commissioner may direct.
(2) The
word 'case' in relation to any dealer specified in any order or direction
issued thereunder means all proceedings under this
Act in respect of any year which may be pending on the date of such order or direction
or which may have been completed on or before such date, and includes also all
proceedings under this Act which may be commenced after the date of such order
or direction in respect of any year.
(3) Whenever
in respect of any proceeding under this Act, any prescribed authority ceases to
exercise jurisdiction and is succeeded by another who may exercise that
jurisdiction, the authority or officer so succeeding may continue the
proceeding from the stage at which the proceeding was lift by his predecessor.
(4) The
person concerned may demand that before the proceeding under sub‑section
(3) is so continued, the previous proceeding or any part thereof be reopened or
that before any order is passed against him, he be reheard.
(1) Any
person objecting to any order or proceedings affecting him passed under the
provisions of this Act by the prescribed authority may appeal to the prescribed
appellate authority.
(2) The
appeal shall be preferred,-
(a) in
respect of an order of assessment, within thirty days from the date on which
the notice of assessment was served on the appellant, and
(b) in
respect of any other order, within thirty days from the date on which the order
was communicated to the appellant.
(3) The
appellate authority may admit an appeal preferred after the period as aforesaid
but within a further period of one hundred and eighty days, if it is satisfied
that the appellant had sufficient cause for not preferring the appeal within
that period.
(4) (a) No
appeal against an order of assessment shall be entertained by the appellate
authority unless it is accompanied by satisfactory proof of the payment of tax
and penalty not disputed in the appeal.
(b) The
tax or other amount shall be paid in accordance with the order against which an appeal has been
preferred.
(c)
(i) The
appellate authority may, in its discretion, stay payment of one half of tax, if
the appellant makes payment of the other half of the tax along with the
prescribed form of appeal.
(ii) Where
any application made by an applicant for staying proceedings of recovery of any
tax or other amount has not been disposed of by the Appellate Authority within
a period of thirty days from the date of such application, it shall be deemed
that the Appellate Authority has made an order staying proceedings of recovery
of such tax or other amount subject to payment of one half of the tax disputed
and furnishing of sufficient security to the satisfaction of the Assessing
Authority in regard to the other half of such tax or amount within a further
period of fifteen days.]
(d) Where
an order staying proceedings of recovery of any tax or other amount is passed
in any proceedings relating to an appeal under sub‑section (1), the appellate
authority shall dispose of the appeal within a period of one hundred twenty
days from the date of such order.
(e) If
such appeal is not so disposed of within the period specified in clause (d),
the order of stay shall stand vacated after the expiry of the said period
2,[and the Appellate Authority shall not make any further order staying
proceedings of recovery of the said tax or other amount].
(5) The
appeal shall be in the prescribed form and shall be verified in the prescribed
manner.
(6) In
disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of
being heard,-
(a) in the case of an order
of assessment or penalty:
(i) confirm, reduce or enhance the
assessment including any part thereof whether or not such part is objected to
in the appeal;
(ii) pass
such other orders as it may think fit; and
(b) in the case of any other
order, confirm, cancel or vary such order.
(6‑A)
(i) In
disposing of an appeal before it, the appellate authority shall not remand the
case to make fresh assessment or fresh order, but shall proceed to dispose of
the appeal on its merit, as it deems fit, if necessary by taking additional
evidence.
(ii) The
appellate authority shall pass an order disposing of an appeal, within a period
of thirty days from the date on which the hearing of the case was concluded and
where it is not practicable so to do on the ground of the exceptional and
extraordinary circumstances of the case, the Appellate Authority shall fix a
future date for passing the order, and such day shall not be a day beyond sixty
days from the date on which the hearing of the case was concluded and due
notice of the day so fixed shall be given to the appellant.]
(7) Every
order passed on appeal under this section shall, subject to the provisions of
sections 63 to 67, be final.
63. Appeal
to the Appellate Tribunal
(1) Any
officer empowered by the Government in this behalf or any other person
objecting to an order passed by the appellate authority under section 62 may
appeal to the Appellate Tribunal within a period of sixty days from the date on
which the order was communicated to him.
(2) The
Appellate Tribunal may admit an appeal preferred after the period of sixty days
referred to in sub‑section (1), but within a further period of one
hundred and eighty days, if it is satisfied that the appellant had sufficient
cause for not preferring the appeal within that period.
(3) The
officer authorized under sub‑section (1) or the person against whom an
appeal has been preferred, as the case may be, on receipt of notice that an
appeal against the order of the appellate authority has been preferred under
sub‑section (1) by the other party, may, notwithstanding that he has not
appealed against such order or any part thereof, file, at any time before the
appeal is finally heard, a memorandum of cross‑objections, verified in
the prescribed manner, against any part of the order of the appellate authority
and such memorandum shall be disposed of by the Appellate Tribunal as if it
were an appeal presented within the time specified in sub‑section (1).
(4) The
appeal, or the memorandum of cross‑objections, shall be in the prescribed
form, shall be verified in the prescribed manner, and, in the case of an appeal
preferred by any person other than an officer empowered by the Government under
sub‑section (1) shall be accompanied by '[proof of payment of one half of
tax or other amount disputed and also] a fee equal to two per cent of the
amount of assessment objected to, provided that the sum payable in no case be
less than two hundred rupees or more than one thousand rupees.
(5)
(a) The Appellate Tribunal
shall, after giving both parties to the appeal a reasonable opportunity of
being heard, pass such orders thereon as it thinks fit.
(b) If
the appeal involves a question of law on which the Appellate Tribunal has
previously given its decision in another appeal and either a revision petition
in the High Court against such decision or an appeal in the Supreme Court
against the order of the High Court thereon is pending, the Appellate Tribunal
may defer the hearing of the appeal before it till such revision petition in
the High Court or the appeal in the Supreme Court is disposed of.
(c) If
as a result of the appeal any change becomes necessary in the assessment, which
is the subject matter of the appeal, the Appellate Tribunal may authorize the
prescribed authority to amend the assessment, and the prescribed authority
shall amend the assessment accordingly and thereupon, any amount over paid by
the dealer shall be refunded to him without interest, or any additional amount
of tax due from him shall be collected in accordance with the provisions of the
Act, as the case may be.
(6)
(a) Notwithstanding that
an appeal has been preferred under sub‑section (1), tax shall be paid in
accordance with the assessment made in the case.
(7)
(a) The Appellate Tribunal
may, in its discretion, stay payment of one half of the tax or other amount
disputed, if the appellant makes payment of the other half of the tax or other
amount disputed along with the prescribed form of appeal.
(b) The
Appellate Tribunal shall dispose of such appeal within a period of one hundred
eighty days from the date of the order staying proceedings of recovery of one
half of tax or other amount and, if such appeal is not so disposed of within
the period specified, the order of stay shall stand vacated after the said
period and the Appellate Tribunal shall not make any further order staying
proceedings of recovery of the said tax or other amount.]
(8)
(a) The Appellate Tribunal
may, on the application either of the appellant or of the respondent, review
any order passed by it under sub‑section (5) on the basis of facts which
were not before it when it passed the order.
(b) No
such application under clause (a) shall be preferred more than once in respect
of the same order.
(c) The
application for review shall be preferred in the prescribed manner within six
months from the date on which the order to which the application relates was
communicated to the applicant; and where the application is preferred by any
person other than an officer empowered by the State Government under sub‑section
(1), it shall be accompanied by a fee equal to that which has been paid in
respect of the appeal.
(d) If
the application for review is preferred within ninety days from the date on
which the order to which the application relates is communicated to the
applicant, the application shall be accompanied by half the fee which had been
paid in respect of the appeal.
(9)
(a) With a view to
rectifying any mistake apparent from the record, the Appellate Tribunal may, at
any time, within five years from the date of any order passed by it under sub‑section
(5) or sub‑section (8), amend such order.
(b) No
order under this sub‑section shall be made without giving both parties
affected by the order a reasonable opportunity of being heard.
(10) Except
as provided in the rules, the Appellate Tribunal shall not have powers to award
costs to either of the parties to the appeal or review.
(11) Every
order passed by the Appellate Tribunal under sub‑section (5) or (8) or
(9) shall be communicated to the appellant, the respondent, the appellate authority
on whose order the appeal was preferred and the Commissioner.
(12) Every
order passed by the Appellate Tribunal under sub‑section (5) shall,
subject to the provisions of sub‑section (8), sub‑section (9) and
section 65, be final and every order passed by it under sub‑section (8)
shall, subject to the provisions of sub‑section (9) and section 65, be
final.
64. Revisional powers
of Additional Commissioner and Commissioner
(1) The
Additional Commissioner may on his own motion call for and examine the record
of any order passed or proceeding recorded under this Act and if he considers
that any order passed therein by any officer, who is not above the rank of a
joint Commissioner, is erroneous insofar as it is prejudicial to the interest
of the revenue, he may, if necessary, stay the operation of such order for such
period as he deems fit and after giving the person concerned an opportunity of
being heard and after making or causing to be made such inquiry as he deems
necessary, pass such order thereon as the circumstances of the case justify,
including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.
(2) The
Commissioner may on his own motion call for and examine the record of any
proceeding under this Act, and if he considers that any order passed therein by
any officer subordinate to him '[or the Authority for Clarification and Advance
Rulings constituted under section 601 is erroneous insofar as it is prejudicial
to the interest of the revenue, he may if necessary, stay the operation of such
order for such period as he deems fit and after giving the person concerned an
opportunity of being heard and after making or causing to be made such inquiry
as he deems necessary, pass such order thereon as the circumstances of the case
justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.
(3) The
Additional Commissioner or the Commissioner shall not exercise any power under
sub‑section (1) or sub‑section (2), as the case may be, if,
(a) the
time for appeal against the order has not expired;
(b) the
matter has been subject to an appeal under section 63 or a revision in the High
Court; or
(c) more
than four years have expired after the passing of the order sought to be
revised.
(4) Notwithstanding
anything contained in sub‑section (3), the Additional Commissioner or the
Commissioner may pass an order under sub‑section (1) or (2), as the case
maybe, on any point which has not been raised and decided in an appeal or
revision referred to in clause (b) of sub‑section (3), before the expiry
of a period of one year from the date of the order in such appeal or revision
or before the expiry of a period of four years referred to in clause (c) of
that sub‑section, whichever is later.
(5) Every
order passed in revision under sub‑section (1) shall, subject to the
provisions of sub‑section (2) of this section and sections 66 and 67, be
final.
(6) Every
order passed in revision under sub‑section (2) shall, subject to the
provisions of sections 65 and 66, be final.
(7) If
the order passed or proceedings recorded by the appropriate authority referred
to in sub‑section (1) or (2), involves an issue on which the High Court has
given its decision adverse to the revenue in some other proceedings and an
appeal to the Supreme Court against such decision of the High Court is pending,
the period spent between the date of the decision of the High Court and the
date of the decision of the Supreme Court shall be excluded in computing the
period referred to in clause (c) of sub‑section (3).
(8) In
computing the period of limitation for the purpose of sub‑section (3),
any period, during which any proceeding under this section is stayed by an
order or injunction of any court, shall be excluded.
(9) For
the purposes of this section, 'record' shall include all records relating to
any proceedings under this Act available at the time of examination by the
Additional Commissioner or the Commissioner.
65. Revision
by High Court in certain cases
(1) Within
one hundred and twenty days from the date on which an order under sub‑section
(5) or (8) or (9) of section 63 was communicated to him, the appellant or the
respondent may prefer a petition to the High Court against the order on the
ground that the Appellate Tribunal has either failed to decide or decided
erroneously any question of law.
(2) The
High Court may admit a petition preferred after the period of one hundred and
twenty days aforesaid if it is satisfied that the petitioner has sufficient
cause for not preferring the petition within that period.
(3) The
petition shall be in the prescribed form, shall be verified in the prescribed
manner, and shall, when it is preferred by any person other than an officer
empowered by the Government under sub‑section (1) of section 63, be
accompanied by fee of one hundred rupees.
(4) If
the High Court, on perusing the petition, considers that there is no sufficient
ground for interfering, it may dismiss the petition summarily.
(5) The
High Court shall not dismiss any petition unless the petitioner has had a
reasonable opportunity of being heard in support thereof.
(6)
(a) If the High Court does
not dismiss the petition summarily, it shall, after giving both the parties to
the petition a reasonable opportunity of being heard, determine the question or
questions of law raised and either reverse, affirm or amend the order against
which the petition was preferred or remit the matter to the Appellate Tribunal
with the opinion of the High Court on the question or questions of law raised
or pass such other order in relation to the matter as the High Court thinks
fit.
(b) Where
the High Court remits the matter to the Appellate Tribunal under clause (a)
with its opinion or questions of law raised, the latter shall amend the order
passed by it in conformity with such opinion.
(7) Before
passing an order under sub‑section (6), the High Court may, if it
considers necessary so to do remit the petition to the Appellate Tribunal and
direct it to return the petition with its finding on any specific question or
issue.
(8) Notwithstanding
that a petition has been preferred under sub‑section (1), the tax shall
be paid in accordance with the assessment made in the case.
(9) If
as a result of the petition, any change becomes necessary in such assessment,
the High Court may authorize the prescribed authority to amend the assessment
and the prescribed authority shall amend the assessment accordingly and thereupon
the amount overpaid by the person concerned shall be refunded to him without
interest or the additional amount of tax due from him shall be collected in
accordance with provisions of this Act, as the case may be.
(10)
(a) The High Court may, on
the application of either party to the petition, review any order passed by it
under sub‑section (6) on the basis of facts which were not before it when
it passed the order.
(b) The
application for review shall be preferred within such time and in such manner
as may be prescribed, and shall where it is preferred by any person other than
an officer empowered by the Government under sub‑section (1) of section
63 be accompanied by a fee of one hundred rupees.
(11)
(a) With a view to
rectifying any mistake apparent from the record, the High Court may, at any
time within five years from the date of the order passed by it under sub‑section
(6), amend such order.
(b) The
High Court shall not pass an order under this sub‑section without giving
both parties affected by the order a reasonable opportunity of being heard.
(12) In
respect of every petition preferred under sub‑section (1) or (10), the
costs shall be in the discretion of the High Court.
(1) Any
person objecting to an order passed by the Commissioner or the Additional
Commissioner under section 64 may appeal to the High Court within sixty days
from the date on which the order was communicated to him.
(2) The
High Court may admit an appeal preferred under the period of sixty days
aforesaid, if it is satisfied that the person had sufficient cause for not
preferring the appeal within that period.
(3) The
appeal shall be in the prescribed form, shall be verified in the prescribed
manner, and shall be accompanied by a fee of five hundred rupees.
(4) The
High Court shall, after giving both parties to the appeal a reasonable
opportunity of being heard, pass such order thereon as it thinks fit.
(5) The
provisions of sub‑sections (6) to (12) of section 65, shall apply in
relation to appeals preferred under sub‑section (1) as they apply in
relation to petitions preferred under sub‑section (1) of section 65.
67. Objections
to jurisdiction
No objection as to the territorial or pecuniary
jurisdiction of any prescribed authority shall be entertained or allowed by any
Court, Tribunal or authority in an appeal or revision, unless such objection
was taken before the prescribed authority at the earliest possible opportunity.
Every Petition, application or appeal preferred to the
High Court under section 65 or 66 shall be heard by a bench of not less than
two Judges, and in respect of such petition, application or appeal, the
provisions of section 98 of the Code of Civil Procedure, 1908 (Central Act V of
1908), shall apply.
(1) With
a view to rectifying any mistake apparent from the record, the prescribed
authority, appellate authority or revising authority, may, at any time within
five years from the date of an order passed by it, amend such order.
(2) Any
amendment which has the effect of enhancing an assessment or otherwise
increasing the liability of the person concerned shall not be made unless the
prescribed authority, appellate authority or revising authority, as the case
may be, has given notice to the person concerned of its intention to do so and
has allowed the person concerned the opportunity of showing cause in writing
against such amendment.
(2‑A) Where
an application is made by an assessee for
rectification of any mistake in an order, as being apparent from the record
and, such application has not been rejected by the Assessing Authority within
sixty days from the date of receipt of the application, the order shall be
deemed to have been amended rectifying such mistake.
(3) Where
an order has been considered and decided in any proceedings by way of appeal or
revision relating to an order referred to in sub‑section (1), the authority
passing such order may, notwithstanding anything contained in any law for the
time being in force, amend the order under that sub‑section in relation
to any matter other than the matter which has been so considered and decided.
(4) An
order passed under sub‑section (1), shall be deemed to be an order passed
under the same provision of law under which the original order, the mistake in
which was rectified, has been passed.
(1) For
the purposes of payment or assessment of tax or any claim to input tax under
this Act, the burden of proving that any transaction of a dealer is not liable
to tax, or any claim to deduction of input tax is correct, shall lie on such
dealer.
(2) Where
a dealer knowingly issues or produces a false tax invoice, credit or debit
note, declaration, certificate or other document with a view to support or make
any claim that a transaction of sale or purchase effected by him or any other
dealer, is not liable to be taxed, or liable to tax at a lower rate, or that a
deduction of input tax is available, the prescribed authority shall, on
detecting such issue or production, direct the dealer issuing or producing such
document to pay as penalty,
(a) in
the case of first such detention, three times the tax due in respect of such
transaction or claim; and
(b) in
the case of second or subsequent detection, five times the tax due in respect
of such transaction or claim.
(3) Before
issuing any direction for the payment of the penalty under this section, the prescribed
authority shall give to the dealer the opportunity of showing cause in writing
against the imposition of such penalty.
71. Penalties
relating to registration
(1) A
dealer who, without reasonable cause, fails to apply for registration within
the time prescribed in sub‑section (1) or (2) or (3) of section 22 shall
be liable to a '[penalty not exceeding] five thousand rupees in addition to the
interest chargeable on the tax payable at the rate provided under section 37.
(2) A
dealer who fails to report to the prescribed authority a change in
circumstances as required by section 28 shall be liable to a '[penalty not
exceeding] five thousand rupees.
(3) The
power to levy the penalties shall be vested in the registering authority as
prescribed.
72. Penalties
relating to returns
(1) A
dealer who fails to furnish a return or who fails to ay the tax due on any
return furnished as required under section 35 shall be liable to a penalty not exceeding
two hundred rupees for each day of default in addition to a further penalty of
a sum not less than ten per cent but not exceeding fifty per cent of the amount
of tax due, together with any tax or interest due.
(2) A
dealer who for any prescribed tax period furnishes a return which understates
his liability to tax or overstates his entitlement to a tax credit by more than
five per cent of his actual liability to tax, shall after being given the
opportunity of showing cause in writing against the imposition of a penalty, be
liable to a penalty equal to twenty per cent of the amount of such tax under or
overstated.
(3)
A dealer who furnishes a return which is incomplete or incorrect in any
material particular, shall be liable to a penalty not exceeding two hundred
rupees for each day the return remains incomplete or incorrect.
(4) In
any case where a dealer who has failed to furnish a return has been issued with
an assessment showing less than his actual liability to tax and he pays such
tax as assessed, such dealer, after being given the opportunity of showing
cause in writing against the imposition of a penalty, shall be liable to a
penalty not exceeding fifty per cent of the amount of the tax under‑assessed.
(5) The
power to levy the above penalties shall be vested in the prescribed authority
to which returns are required to be furnished.
73. Penalties
in relation to unauthorized collection of tax
(1) If
any dealer, not being registered under this Act, collects any amount by way of tax
or purporting to be by way of tax under this Act, he shall be liable to remit
to the prescribed authority such amount, whether or not that amount would be
payable under the provisions of this Act, and also liable to a penalty of an
amount not exceeding the amount so collected, after being given the opportunity
of showing cause in writing against repayment of the tax and the imposition of
such penalty.
(2) The
power to levy the above penalty shall be vested in the assessing authority as
prescribed.
74.
Penalties
relating to the keeping of records
(1) Any
dealer who fails to keep and maintain proper records, in accordance with
sections 31 or by order of the prescribed authority shall be liable to a
penalty not exceeding) five thousand rupees and, in addition, a further penalty
not exceeding two hundred rupees per day for so long as the failure continues
after being given and opportunity to show cause against such imposition of
penalty.
(2) Any
dealer who fails to retain records and accounts in accordance with sections 32
and 33, after being given the opportunity of showing cause in writing against
the imposition of a penalty, shall be liable to a penalty of ten thousand
rupees.
(3) The
power to levy the above penalty shall be vested in the officer authorized under
section 52.
75. Penalties
relating to production of records and furnishing of information
Any dealer or person who on demand by the prescribed
authority fails to produce any records or furnish any information in accordance
with the requirements of this Act, after being given the opportunity of showing
cause in writing against the imposition of a penalty, shall be liable to a
penalty not exceeding five thousand rupees and, in addition, two hundred rupees
per day for so as long as the failure continues.
76. Penalties
relating to tax invoices, credit notes and debit notes
(1) A
registered dealer who,-
(a) fails
to provide a tax invoice as required by sub‑section (1) of section 29 or
a credit or debit note as required by sub‑section (1) or sub‑section
(2) of section 30; or
(b) provides
a tax invoice otherwise than in accordance with the provisions of section 29 or
a credit or a debit note as provided in section 30, shall be liable to a
penalty of not less than 3 [one thousand] rupees or an amount equivalent to the
tax payable on the transaction, whichever is higher.
(2) The
power to levy the above penalty shall be vested in the officer authorised under section 52.
77. Penalties
relating to seals and to unaccounted stocks
(1) Any
person who removes, or in any way tampers with, a seat attached under the
provisions of clause (f) of sub‑section (1) of section 52, and sub‑section
(4) of section 53, shall be liable on conviction by a Court, not inferior to
that of a Magistrate of the First Class, to a fine of not less than five
thousand rupees but not exceeding 4[twenty‑five thousand] rupees and
imprisonment for a period 51X x x] not exceeding one
year.
(2) Any
person or dealer who is found to be in possession of unaccounted stocks of any
taxable goods under the provisions of clause 0) of sub‑section (1) of
section 52, after being given the opportunity of showing cause in writing
against the imposition of a penalty, shall be liable to a '[penalty not
exceeding] five thousand rupees.
(3) The
power to levy the penalty under sub‑section (2) shall be vested in the
officer authorised under section 52.
Any person who obstructs, hinders, molests or assaults
an authorized officer or any other public servant assisting him in the
performance of his duties under this Act, or does anything which is likely to
prevent or obstruct any search or production of evidence, shall be liable on
conviction by a Court, not inferior to that of a Magistrate of the First Class
to a fine of not less than five thousand rupees but not exceeding 2 [twenty‑five
thousand rupees or to imprisonment for a period not exceeding one year or
both].
Without prejudice to the provisions of sections 71 to
77, if any person is knowingly concerned, in or in the taking of steps with a
view to the fraudulent evasion of tax by him or any other person, he shall be
liable to a fine of one lakh rupees or double the
amount of the tax evaded, whichever is the greater or to imprisonment for a
minimum term of six months but not exceeding five years, or both.
(1) No
court shall take cognizance of any offence punishable under section 79 except with
the previous sanction of the Joint Commissioner, and no court inferior to that
of a Magistrate of the First Class, shall try any such offence.
(2) Notwithstanding
anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of
1974), all offences punishable under section 79 shall be cognizable and bailable.
(1) All
particulars contained in any statement made, returns furnished or accounts or
documents produced in accordance with this Act, other than proceedings before a
criminal court, shall, save as provided in sub‑section (2), be treated as
confidential and notwithstanding anything contained in the Indian Evidence Act,
1872, no court shall save as aforesaid be entitled to require any officer of
the Government to produce before it any such statement, return, account,
document or record or any part thereof to give evidence before it in respect
thereof.
(2) The Commissioner may
furnish or cause to be furnished to
(a) any
officer, authority or body performing any function under any law relating to
the imposition of any tax, duty, cess or fee; or
(b) any
such officer, authority or body performing any function under any other law as
the Government in the public interest may by notification specify,
any such information relating to any person in respect
of any assessment made under this Act as may, in the opinion of the
Commissioner be necessary for the purpose of enabling the officer, authority or
body to perform his or its function under that law.
(3) If
the Government or Commissioner is of the opinion that it is necessary or
expedient in the public interest to publish name of any person along with his
photograph or any other particulars relating to any proceeding under this Act
in re5pect of such person, it may cause to be published such name along with
his photograph and particulars in such manner as it thinks fit.
(4) No
publication under this section shall be made relating to any penalty imposed or
any conviction for any offence connected with any proceeding under this Act,
until the time for presenting an appeal to the Appellate Authority has expired
without any appeal having been presented or the appeal has been disposed of.
(1) Where
any dealer has committed an offence under sub‑section (1) of section 77
or section 79, the prescribed authority may, on admission by such dealer in
writing and upon his option to compound at any time prior to the commencement
of the court proceedings relating thereto, compound such offence and order the
dealer to pay such sum of money as specified by the prescribed authority, which
shall not exceed the amount of the fine prescribed for the offence, in addition
to any tax and interest due.
(2) Furnishing
of a cheque or any other instrument towards payment
of a sum by any such dealer shall be deemed to be an application for
compounding the offence.
(3) Where
the prescribed authority compounds an offence under this section, the order
referred to in sub‑section (1),-
(a) shall
be in writing and specify the offence committed, the sum of money to be paid
and the due date for the payment; and
(b) shall
be served on the dealer who committed the offence; and
(c) shall
be final and not subject to any appeal; and
(d) may
be enforced in the same manner as a decree of a court for the payment of the
amount stated in the order.
(4) When
the prescribed authority compounds an offence under this section, the dealer
concerned shall not be liable to prosecution in respect of such offence or to
any further penalty under this section and such dealer shall not appeal against
the said proceedings.
83.
Validity
of assessments not to be questioned in prosecution
The validity of the assessment of any tax or of the
levy of any fee or other amount, made under this Act, or the liability of any
person to pay any tax, fee or other amount so assessed or levied shall not be
questioned in any Criminal Court in any prosecution or other proceeding,
whether under this Act or otherwise.
84. Bar
and limitation to certain proceedings
(1) No
suit, prosecution or other proceeding shall lie against any officer or servant
of the Government, for any act done or purported to be done under this Act
without the previous sanction of the Government.
(2) No
officer or servant of the State Government shall be liable in respect of any
such act in any civil or criminal proceeding if the act was done in good faith
in the course of the execution of duties or the discharge of the functions
imposed by or under this Act.
(3) No
suit shall be instituted against the State Government and no suit, prosecution
or other proceeding shall be instituted against any officer or servant of the
State Government in respect of any act done or purporting to be done under this
Act, unless the suit, prosecution or other proceeding is instituted within six
months from the date of the act complained of.
85. Court
not to set aside or modify assessments except as provided under this Act
Notwithstanding anything contained in any law for the time
being in force, no suit or other proceedings shall be entertained by any court,
except as expressly provided for under this Act, to set aside or modify any
assessment or other proceedings commenced by virtue of the provisions of this
Act, and no such court shall question the validity of any assessment, levy of
penalty or interest nor grant any stay of proceedings or allow recovery of any
amount due under this Act.
86. Appearance
before any Authority in proceedings
Any person who is entitled to appear before any
authority other than the High Court in connection with any proceeding under
this Act, may be represented before such authority,-
(a) by
his relative or a person regularly employed by him if such relative or person
is duly authorized by him in writing in this behalf;
(b) by a
legal practitioner; or
(c) subject
to such conditions as may be prescribed, by an Accountant or by a person
enrolled in the prescribed manner as a Tax Practitioner by the Commissioner,
and duly authorized by the person whom he represents.
87. Power to
summon persons to give evidence
(1) The
officers empowered by Rules made in this behalf shall have all the powers
conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of
1908), for the purpose of securing attendance of persons or the production of
documents in any enquiry under this Act.
(2) The
Commissioner or the assessing, appellate or revising authority shall, in
securing the attendance of any dealer as a witness before the Tribunal or High
Court or for production of any document for the purposes of this Act at such
proceedings, have the same powers as those conferred on a civil court under the
provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908).
(1) The
Government may, subject to the condition of previous publication, make rules,
by notification, to carry out the purposes of this Act.
(2) In
particular and without prejudice to the generality of the foregoing power, such
rules may provide for,
(a) all
matters expressly required or allowed by this Act to be prescribed;
(b) estimation
of turnover for purposes of registration on the basis of inventory of goods
found at the time of inspection or during survey;
(c) the
assessment to tax under this Act of business which are discontinued or the
ownership of which has changed;
(d) the
procedure for assessment of Central and State Government Departments, Statutory
Bodies and Local Authorities;
(e) the
assessment to tax under this Act to business owned by minors and other
incapacitated persons or by persons residing outside the State;
(f) the
assessment of a business owned by any person whose estate or any portion of
whose estate is under the control of the Court of Wards, the Administrator‑General,
the Official trustee or any receiver or manager, including any person whatever
his designation who in fact manages property on behalf of another, appointed by
or under any order of a Court;
(g) the
administration of the check posts set up and the barriers erected 'under this
Act and the regulation of work therein;
(h) the
assessment to tax under this Act of any turnover which has escaped assessment;
(i) compelling the submission of returns and the production of
documents and enforcing the attendance of persons and examining them on oath or
affirmation;
(j) securing
that returns furnished or accounts or documents produced or evidence of any
kind given under this Act before any prescribed authority or an appeal or
revision from any decision of such authority are kept confidential;
(k) the
procedure to be followed and the powers exercisable in proceedings for recovery
under section 42;
(l) the
duties and powers of officers appointed for the purpose of enforcing the
provisions of this Act;
(m) the
term of office and conditions of service of the members of the Appellate Tribunal;
(n) the
fees payable for the grant of duplicate certificates of registration or licences or copies of such certificates and licences or of any other document;
(o) the
maintenance of purchase bills or accounts of purchases and sales by dealers and
the time for which they should be preserved;
(p) the
issue of delivery notes or way bills in respect of goods delivered or
transferred to retail dealers in pursuance of sales effected to them, the form
and manner of their issue and the time for which they should be preserved;
(q) the
extent of liability of commission agent, broker, del credere
agent, auctioneer or any other mercantile agent, who carries on the business of
buying, selling, supplying or distributing goods on behalf of any principal;
(r) the
qualifications and disqualifications of tax Practitioners, the procedure for
their enrolment, the fees payable for enrolment and the fees payable for annual
renewal of such enrolment;
(s) generally
regulating the procedure to be followed and the forms to be adopted in
proceeding under this Act;
(t) any
other matter for which there is no provision or no sufficient provision in this
Act and for which provision is, in the opinion of the Government, necessary for
giving effect to the purposes of this Act.
(3) In
making a rule under sub‑section (1) or sub‑section (2), the
Government may provide that a person guilty of breach thereof shall, on
conviction by a Magistrate of the first class, be punishable with fine which
may extend to five thousand rupees and where the breach is a continuing one,
with further fine which may extend to one hundred rupees for every day after
the first breach during which the breach continues.
(4) Any
rule under this Act may be made to have effect retrospectively and when any
such rule is made, a statement specifying the reasons for making such a rule
shall be laid before both Houses of the State Legislature along with the rule
under section 90, and all rules, shall, subject to any modification made under
section 90, have effect as if enacted in this Act.
89. Laying
of Rules and notifications before the State Legislature
Every rule made under this Act and every notification
issued under section 88 shall be laid as soon as may be after it is published
before each House of the State Legislature while it is in session for a total
period of thirty days which may be comprised in one session or in two or more
successive sessions, and if before the expiry of the session in which it is so
laid or the sessions immediately following, both Houses agree in making any
modification in the rule or notification or both Houses agree that the rule or
notification should not be made, the rule or notification shall thereafter have
effect only in such modified form or be of no effect, as the case may be; so,
however, that any such modification or annulment shall be without prejudice to
the validity of anything previously done under that rule or notification.
90. Power
to remove difficulties
(1) If
any difficulty arises in giving effect to the provisions of this Act in consequence
of the transition to the said provisions of this Act from the provisions of the
Acts in force immediately before the commencement of this Act, the Government
may by Notification in the Official Gazette make such provisions as appear to
it to be necessary or expedient for removing difficulty.
(2) If
any difficulty arises in giving effect to the provisions of the Act, otherwise
than in relation to the transition from the provisions of the Act in force
before the commencement of this Act, the Government may, by notification, make
such provisions, not inconsistent with the purposes of this Act, as appear to
it to be necessary or expedient for removing the difficulty.
(Goods exempted from tax under section 5)
|
S1. No. |
Description of Goods |
|
(1) |
(2) |
|
1. |
Petrol including special boiling spirit. |
|
2. |
Diesel. |
|
3. |
Aviation turbine fuel. |
|
4. |
Sugarcane. |
|
5. |
Lottery tickets. |
|
6. |
Agricultural implements manually operated or
animal driven. |
|
7. |
Aids and implements used by handicapped
persons. |
|
8. |
Animal feed and feed supplements, namely, processed
commodity sold as poultry feed, cattle feed, fish feed, fish meal, prawn
feed, shrimp feed and feed supplements and mineral mixture concentrates,
intended for use as feed supplements. |
|
9. |
Betel leaves. |
|
10. |
Books, Periodicals and journals. |
|
11. |
Charakha, Ambar Charakha, handloorn fabrics and GandhiTopi. |
|
12. |
Charcoal and firewood. |
|
13. |
Coarse grains and their flour excluding
paddy, rice and wheat and their flour. |
|
14. |
Condoms and contraceptives. |
|
15. |
Cotton and silk yam in hank. |
|
16. |
Curd and butter milk. |
|
17. |
Earthen Pots. |
|
18. |
Electrical energy. |
|
19. |
Fish seeds, Prawn seeds, Shrimp seeds,
fishing nets and twine, country made
non-mechanised boats and fishing requisites including purseseiners and gill netters, but excluding trawlers and
other mechanized boats. |
|
20. |
Fresh milk and pasteurised milk. |
|
21. |
Fresh plants, saplings, fresh flowers,
plantain leaves, patravail (dinner leaves) and
their products. |
|
22. |
Fresh Vegetables & fresh fruits. |
|
23. |
Garlic, ginger,
green chillies, onions, potatoes, sweet potatores,
tapioca and their seeds. |
|
24. |
Glass bangles. |
|
25. |
Hay (green or dry). |
|
26. |
Human blood and blood plasma |
|
27. |
Kumkum, bindi and sindur. |
|
28. |
Meat including flesh of poultry, fish,
prawns, shrimps and lobsters, except when sold in sealed containers; eggs,
livestock including poultry, but excluding horse; animal hair including raw
wool. |
|
29. |
National flag. |
|
30. |
Organic manure, Compost manure, fish manure
and poultry manure. |
|
31. |
Non-judicial stamp paper sold by the
Government Treasuries and authorized vendors; postal items like envelopes,
post card including greeting cards and stamps sold by the Government; rupees note
when sold to the Reserve Bank of India; cheques, loose or in book form. |
|
32. |
Semen including frozen semen. |
|
33. |
Silkworm eggs, silkworm pupae, silkworm
cocoons and raw silk including raw silk yarn, but excluding raw silk imported
from outside the country. |
|
34. |
Slates, slate pencils and chalk crayons. |
|
35. |
Tender coconuts. |
|
36. |
Toddy, Neera and
Arrack |
|
37. |
Unprocessed salt. |
|
38. |
Water other than- (i) aerated, mineral, distilled, medicinal,
ionic battery and (ii) water
sold in sealed container. |
|
39. |
Liquor including Beer, Fenny, Liqueur and
Wine. |
|
40. |
Rectified spirit. |
|
41. |
Animal shoe nails. |
|
42. |
Plastic bangles. |
|
43. |
Un-branded broomsticks. |
|
44. |
Leaf plates and cups whether pressed or
stitched; |
|
45. |
Vibhuthi. |
|
46. |
All varieties of textiles namely, cotton,
woollen or artificial silk including rayon or nylon whether manufactured in
mills, power looms or in handlooms and hosiery cloth in lengths (produced or
manufactured in India) as described from time to time in Column 2 of the
First Schedule to the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (Central Act 58 of 1957). |
|
47. |
Sugar (produced or manufactured in India) as
described from time to time in Column 2 of the First Schedule to the
Additional Duties of Excise (Goods of Special Importance) Act, 19~7 (Central
Act 58 of 1957). |
|
48. |
Tobacco and all its products (produced or
manufactured in India) as described from time to time in Column 2 of the
First Schedule to the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (Central Act 58 of 1957). |
[Section 4(1)(a)(i)]
|
S1. No. |
Description of Goods |
|
(1) |
(2) |
|
1. |
Bullion and specie |
|
2. |
jewellery and articles of gold, silver and other
noble metals whether or not studded with precious or semi-precious stones. |
[Section 4(1)(a)(ii)]
|
S1. No. |
Description of Goods |
|
(1) |
(2) |
|
1. |
Agricultural implements not operated manually
or not driven by animal. |
|
2. |
All kinds of bricks including fly ash bricks;
refractory bricks and the like; ashphaltic roofing
sheets; earthen tiles. |
|
3. |
All kinds of yarn other than cotton and silk yarn
in hank; sewing thread. |
|
4. |
Aluminium. utensils and enamelled utensils. |
|
5. |
Arecanut. |
|
6. |
Bamboo and cane. |
|
7. |
Bearings of all kinds. |
|
8. |
Beedi leaves. |
|
9. |
Beltings, namely, Transmission, conveyor or elevator
belts or belting of vulcanized rubber whether combined with any textile
material or otherwise. |
|
10. |
Bicycles, tandem cycles, cycle combinations,
cycle-rickshaws, children's tricycles and similar articles and parts and
accessories thereof including their tyres, tubes and flaps. |
|
11. |
Bitumen. |
|
12. |
Bone meal. |
|
13. |
Bread and bun. |
|
14. |
Bulk drugs. |
|
15. |
Capital goods as may be notified. |
|
16. |
Chemical fertilizers and chemical fertilizer
mixtures, Insecticides, pesticides, rodenticides,
fungicides, weedicides, herbicides, plant
regulators and plant growth nutrients. |
|
17, |
Coffee beans and seeds (whether raw or
roasted); cocoa pods and beans; green tea leaf and chicory. |
|
18. |
Coir and Coir products excluding rubberized coir
products. |
|
19. |
Cotton waste and cotton yarn waste. |
|
20. |
Declared goods as specified in section 14 of
the Central Sales Tax Act, 1956 (Central Act 74 of 1956). |
|
21. |
Edible oils (Non-refined and refined), oil cake
and de-oiled cake but excluding coconut oil sold in consumer sachets, bottled
or tins of 200 rams or 200 mililitre each or less,
including when such consumer containers are sold in bulk in a common
container. |
|
22. |
Exercise books, student note books, graph
books and laboratory note books. |
|
23. |
Exim scrips, REP licenses, special import licenses (SIL),
value based advance licenses (VABAL), Export quotas, copyrights, patents and
the like. |
|
24. |
Fibres of all kinds and fibre waste. |
|
25. |
Flour (atta), poha, maida, soji of rice, wheat and maize; flour of pulses. |
|
26, |
Fried gram. |
|
27. |
Hand pumps and parts thereof. |
|
28. |
Hose pipes. |
|
29. |
Hosiery goods. |
|
30. |
Husk and bran of cereals and pulses. |
|
31. |
Ice. |
|
32. |
Incense sticks such as, agarbathi,
dhupkathi and dhupbam. |
|
33. |
Indian musical instruments namely, Veena, violin, tambura, mridanga, ghatam, khanjira, harmonium, flute, star, sarod,
santoor, dilruba, nadaswara, dolu, tabla, shehnai, pakwaz, vichitra veena, gotu vadyam,
morsing, chande,
triangle, rudraveena and sarangi
and parts and accessories thereof. |
|
34. |
Industrial cables namely High voltage cables,
XLPE Cables, jelly filled cables and optical fibres. |
|
35. |
Industrial inputs and packing materials as
may be notified. |
|
36. |
IT Products including telecommunication
equipments as may be notified. |
|
37. |
Jaggery. |
|
38. |
Kerosene oil sold through Public Distribution
System (PDS). |
|
39. |
Leaf plates and cups other than those falling
under First Schedule. |
|
40. |
Medicinal plants, roots, herbs and barks used
in the preparation of Ayurvedic medicines. |
|
41, |
Mandakki
(Parched or puffed rice) and Avalakki (Beaten
Rice). |
|
42. |
Non-ferrous Castings. |
|
43. |
Non-ferrous metals and alloys; Ingots, slabs,
blocks, billets, sheets, circles, hoops, strips, bars, rods, rounds, 1
squares, flats of Aluminium, brass, bronze, copper, cadmium, lead and zinc [and
other extrusions of aluminium, brass, bronze, copper, cadmium, lead and zinc
metal powders, metal pastes of all types and grades, metal scraps]. |
|
44. |
Ores and minerals including lumps and fines. |
|
45. |
Paper of all kinds including ammonia paper,
blotting paper, carbon paper, cellophane, PVC coated paper, stencil paper,
water proof paper, art boards, card boards, corrugated boards, duplex boards,
pulp boards, straw boards, triplex boards and the like, but excluding
photographic paper; waste paper, paper waste and newsprint. |
|
46. |
Pipes, tubes and fittings of all kinds
excluding conduit pipes and its fittings. |
|
47. |
Plastic footwear. |
|
48. |
Printed materials other than books meant for
reading; stationary articles namely, - Accounts books, paper envelopes, diaries,
calendars, race cards, catalogues, greeting cards, invitation cards, humour
post cards, picture post cards, cards for special occasions, photo and stamp
albums. |
|
49. |
Printing ink excluding toner and cartridges. |
|
50. |
Processed and branded salt. |
|
51. |
Pulp of bamboo, wood and paper. |
|
52. |
Rail coaches, engines and wagons. |
|
53. |
Readymade garments. |
|
54. |
Renewable energy devices and parts thereof. |
|
55. |
Safety matches. |
|
56. |
Seeds. |
|
57. |
Sewing machines. |
|
58. |
Ship and other
water vessels. |
|
59. |
Skimmed milk powder. |
|
60 |
Solvent oils other than organic solvent oil. |
|
61. |
Spices in all forms including jeera (cumin seeds), methi,
poppy seeds (kaskas), Corriander
dhardya), shajeera, somph, katha, azwan, kabab chini, hojur phool, tejpatha, japatri, nutmeg
(marathamoggu), kalhoovu, aniseed, turmeric,
cardamom, pepper, cinnamon, dalchinny, cloves,
tamarind and dry chillies. |
|
62. |
Sports goods (indoor and out door) including
body building equipments but excluding wearing apparels and footwear. |
|
63. |
Starch. |
|
64. |
Tractors and Power tillers, their parts and
accessories including trailers, but excluding batteries, tyres, tubes and
flaps. |
|
65. |
Transmission towers (electrical) '[and wires,
and conductors such as Aluminium. conductor steel reinforced]. |
|
66. |
Umbrellas excluding garden and beach
umbrellas. |
|
67. |
Vanaspathi
(Hydrogenated Vegetable Oil). |
|
68. |
Vegetable oil including gingili oil, bran oil
and castor oil excluding vegetable oil used as toilet article] |
|
69. |
Welding Electrodes of all kinds, graphite
electrodes including anodes, welding rods, soldering rods and soldering
wires. |
|
70. |
Writing instruments such as pens, pencils and
the like including refills of pens. |
|
71. |
Articles made of rolled gold or imitation
gold. |
|
72. |
Bagasse. |
|
73. |
Centrifugal, monobloc
and submersible pumps and parts thereof. |
|
74. |
Clay. |
|
75. |
Embroidery or zari
articles, that is to say, imi, zari,
kasab, saima, dabka, churnki, gota, sitara, naqsi, kora, glass bead, badla, gizal. |
|
76. |
Fireclay, coal ash, coal boiler ash, coal
cinder ash, coal powder and clinker. |
|
77. |
Lignite. |
|
78. |
Lime, lime stone, products of time, dolomite
and other white washing materials. |
|
79. |
Medicinal and pharmaceutical preparations. |
|
80. |
Mixed PVC stabilizer |
|
81. |
Pluses other than those specified in serial
number 20. |
[Section 4(1)(a)(iii)]
|
SL. No. |
Description of Goods |
|
(1) |
(2) |
|
1. |
Narcotics |
|
2. |
Molasses |
[Section 11(3)]
INPUT TAX RESTRICTED
GOODS
|
S1. No. |
Description of Goods |
|
(1) |
(2) |
|
1. |
Motor vehicles of
all kinds, aeroplanes, helicopters or any other type of flying machine, parts
and accessories thereof including tyres, tubes and flaps. |
|
2. |
Articles of foods and drinks, including
cakes, biscuits and confectionery; ready to serve foods; processed or
semi-processed or semi-cooked food-stuffs; fruits, fruit and vegetable
products sold in any kind of sealed containers; dressed chicken, meat, fish,
prawns, shrimps and lobsters sold in any kind of sealed containers; aerated
water, including soft drinks; sweets and sweet meats; instant mixes; soft
drink concentrates; spice powders, pastes and the like; tobacco and tobacco
products. |
|
3. |
All electrical or electronic goods and
appliances including air conditioners, air coolers, telephones, fax machines,
duplicating machines, photocopiers and scanners, parts and accessories
thereof, other than those for use in the manufacture, processing, packing or
storing of goods for sale and those for use in computing, issuing tax invoice
or sale bills, security and storing information. |
|
4. |
Textiles, crockery, cutlery, carpets,
paintings and artifacts. |
|
5. |
Furniture including slotted angels and ready to
assemble parts of furniture, stationery articles including paper, sanitary
fittings, cement, and other construction material including bricks, timber,
wood, glass, mirrors, roofing materials, stones, tiles and paints, toilet
articles. |
LATEST NOTIFICATIONS
RELATED TO KARNATAKA VAT ACT
[Noti.
No. FD 55 CSL 2005 (1), dt. 11‑3‑2005]
In exercise of the powers conferred by sub‑section
(3) of section 1 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32
of 2004), the Government of Karnataka, hereby appoints the 11th day of March,
2005, as the date on which all the provisions of the said Act except sections 3
and 22 will come into force.
[Noti.
No. FD 55 CSL 2005 (2), dt. 23‑3‑2005]
In exercise of the powers conferred by sub‑section
(3) of section 1 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32
of 2004), the Government of Karnataka, hereby appoints the first day of April,
2005, as the date on which sections 3 and 22 of the said Act shall come into
force.
[Noti.
No. FD 55 CSL 2005 (3), dt. 23‑3‑2005]
In exercise of the powers conferred by sub‑section
(4) of section 1 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32
of 2004), the Government of Karnataka, hereby appoints the first day of April,
2005, as the date on which the tax shall be levied on the sale or purchase of
goods under the said Act.
[Noti.
No. FD 55 CSL 2005 (4), dt. 23‑3‑2005]
In exercise of the powers conferred by
subsection (7) of section 2 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka, hereby specifies with
effect from the first day of April, 2005, the value of capital goods at ten lakh rupees.
[Noti. No. FD 55 CSL 2005
(6), dt. 23‑3‑2005]
In exercise of the powers conferred by sub‑section
(3) of section 11 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32
of 2004), the Government of Karnataka, hereby specifies with effect from the
first day of April, 2005, that input tax shall not be deducted in calculating
the net tax payable by a dealer under the said Act on the following goods,
namely:-
(1) All goods used as inputs in the business relating to liquor
including beer, fenny, liqeur and wine, narcotics,
molasses and rectified spirit.
(2) Cement used as input in the business relating
to pipes and fittings.
[Noti. No. FD 55 CSL 2005 (7), dt. 23‑3‑2005]
In exercise of the powers conferred by sub‑section
(5) of section 15 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32
of 2004), the Government of Karnataka, with effect from the first day of April,
2005, hereby specifies the amount payable by any dealer by way of composition
as follows, namely-
(1) in respect of a dealer
executing works contracts at the rate of four per cent on the total
consideration for the works contracts executed by him.
(2) in
respect of a hotelier or restaurateur or caterer at the rate of four per cent
of his total turnover,
(3) in
respect of a dealer being a mechanised crushing unit
producing granite metals, at the following rates:-
|
Sl. No |
Capacity |
Rates |
|
(1) |
(2) |
(3) |
|
(i) |
For each crushing machine of size 36" x
9" |
Rs. 16,500
per month |
|
(ii) |
For each crushing machine of size 16" x
9" |
Rs. 8,250 |
|
(iii) |
For each crushing machine of size 12" x
9" |
Rs.4,000 per month |
(4) in
respect of other dealers at the rate of one percent of their total turnover,.
[Noti. No. FD 55 CSL 2005
(8), dt. 23‑3‑2005]
In exercise of
the powers conferred by section 4(l)(a) read with Entry 35 of the third
Schedule of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of
2004),the Government of Karnataka hereby specifies with effect from the first
day of April, 2005, the goods mentioned in column (4) of the Table below with
heading and sub‑heading numbers under the Central Excise Tariff Act, 1985
(Act 5 of 1986) mentioned in columns (2) and (3), as industrial inputs and
packing materials, namely:-
|
Sl. No. |
Heading
No. |
Sub-
heading No. |
Description |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
15.01 |
|
Animal
(including fish) fats and oils-crude, refined or purified. |
|
2. |
15.06 |
|
Glycerol
Crude, Glycerol Waters and Glycerol lyes. |
|
3. |
15.07 |
|
Vegetable
waxes (other than triglycerides) beeswax, other insect waxes and spermaceti,
whether or not refined or coloured; degras;
residues resulting from the treatment of fatty substances or animal or
vegetable waxes. |
|
4. |
15.08 |
|
Animal
or vegetable fats boiled, oxidized; dehydrated, sulphurised,
blown, polymerized by heat in vacuum or in inert gas or otherwise chemically
modified; inedible mixtures or preparations of fats and oils of Chapter 15 of
the Central Excise Tariff Act, 1985 (Act 5 of 1986). |
|
5. |
|
1702.29 |
Liquid
glucose (non-medicinal). |
|
6. |
|
2204.10 |
Denatured
ethyl alcohol of any strength. |
|
7. |
26.02 |
|
Manganese
ores and concentrates, including ferruginous manganese ores and concentrate with
a manganese content of 20% or more, calculated on the dry weight. |
|
8. |
26.03 |
|
Copper
ores and concentrates. |
|
9. |
26.04 |
|
Nickel
ores and concentrates. |
|
10. |
26.05 |
|
Cobalt
ores and concentrates. |
|
11. |
26.06 |
|
Aluminium
ores and concentrates. |
|
12. |
26.07 |
|
Lead
ores and concentrates. |
|
13. |
26.08 |
|
Zinc
ores and concentrates. |
|
14. |
26.09 |
|
Tin ores
and concentrates. |
|
15. |
26.10 |
|
Chromium
ores and concentrates. |
|
16: |
26.11 |
|
Tungsten
ores and concentrates. |
|
17. |
26.12 |
|
Uranium
or Thorium ores and concentrates. |
|
18. |
26.13 |
|
Molybdenum
ores and concentrates. |
|
19. |
26.14 |
|
Titanium
ores and concentrates. |
|
20. |
26.15 |
|
Niobium,
Tantalum, Vanadium or Zirconium ores and concentrates. |
|
21. |
26.16 |
|
Precious
metal ores and concentrates. |
|
22. |
26.17 |
|
Other
ores and concentrates |
|
23. |
26.18 |
|
Granulated
slag (slag sand) from the manufacture of iron or steel. |
|
24. |
|
2707.10 |
Benzole. |
|
25. |
|
2707.20 |
Toluole. |
|
26. |
|
2707.30 |
Xylole. |
|
27. |
|
2707.40 |
Naphthalene. |
|
28. |
|
2707.50 |
Phenols. |
|
29. |
|
2707.60 |
Creosote
oils. |
|
30. |
|
2711.12 |
Butadiene. |
|
31. |
|
2712.90 |
Normal Paraffin |
|
32. |
|
2714.90 |
Bitumen |
|
33. |
28.01 |
|
Fluorine,
Chlorine, Bromine and Iodine |
|
34. |
28.02 |
|
Sulphur,
sublimed or precipitated; colloidal sulphur. |
|
35. |
28.03 |
|
Carbon (carbon
blacks and other forms of carbon not elsewhere specified or included) in any
Chapters of the Central Excise Tariff Act, 1975 (Central Act 51 of 1975). |
|
36. |
28.04 |
|
Hydrogen,
rare gases and other non-metals. |
|
37. |
28.05 |
|
Alkali or
alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or
not intermixed or interalloyed; mercury. |
|
38. |
28.06 |
|
Hydrogen
chloride (hydrochloric acid). |
|
39. |
28.07 |
|
Sulphuric
acid and anhydrides thereof; Oleum. |
|
40. |
28.08 |
|
Nitric
acid, sulphonitric acids. |
|
|
41. |
28.09 |
|
Diphosphorus pentaoxide;
phosphoric acid and polyphosphoric acids. |
|
|
42. |
28.10 |
|
Oxides
of boron; boric acids. |
|
|
43. |
28.12 |
|
Halides
and halide oxides of non-metals. |
|
|
44. |
28.13 |
|
Sulphides
of non-metals; commercial phosphorus trisulphide. |
|
|
45. |
28.14 |
|
Ammonia,
anhydrous or in aqueous solution. |
|
|
46. |
28.15 |
|
Sodium hydroxide
(caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or
potassium. |
|
|
47. |
28.16 |
|
Hydroxide
and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or
barium. |
|
|
48. |
|
2818.10 |
Aluminium
hydroxide. |
|
|
49. |
28.19 |
|
Chromium
oxides and hydroxides. |
|
|
50. |
28.20 |
|
Manganese
oxides. |
|
|
51. |
|
2821.10 |
Iron
oxides and hydroxides. |
|
|
52. |
28.22 |
|
Cobalt
oxides and hydroxides; commercial cobalt oxides. |
|
|
53. |
28.23 |
|
Titanium
oxides. |
|
|
54. |
28.25 |
|
Hydrazine
and hydroxylamine and their inorganic salts; other inorganic
bases; other metal oxides, hydroxides and peroxides. |
|
|
55. |
28.26 |
|
Fluorides;
fluorosilicates, fluoroaluminates and other complex
fluorine salts. |
|
|
56. |
28.27 |
|
Chlorides,
chloride oxides and chloride hydroxides; bromides and
bromide oxides; iodides and iodide oxides. |
|
|
57. |
28.29 |
|
Chlorates
and perchlorates; Bromates
and Perbromates; Iodates and periodates. |
|
|
58. |
28.30 |
|
Sulphides;
polysulphides. |
|
|
59. |
28.31 |
|
Dithionites and sulphoxylates. |
|
|
60. |
28.32 |
|
Sulphites;
thiosulphates. |
|
|
61. |
|
2833.10 |
Copper
sulphate. |
|
|
62. |
28.34 |
|
Nitrites;
nitrates. |
|
|
63. |
28.35 |
|
Phosphinates (hypophosphites), phosphonates (phosphates);
phosphates and polyphosphates. |
|
|
64. |
28.36 |
|
Carbonates;
peroxocarbonates (percarbonates); commercial
ammonium carbonates containing ammonium carbamate. |
|
|
65. |
28.37 |
|
Cyanides,
cyanide oxides and complex cyanides. |
|
|
66. |
28.38 |
|
Fulminates,
cyanates and thiocyanates. |
|
|
67. |
28.40 |
|
Borates,
peroxoborates (perborates). |
|
|
68, |
|
2841.10 |
Sodium
dichromate. |
|
|
69. |
|
2841.20 |
Potassium
dichromate. |
|
|
70. |
28.44 |
|
Radioactive
chemical elements and radioactive isotopes (including
the fissile or fertile chemical elements and isotopes) and
their compounds; mixtures and residues containing these products. |
|
|
71. |
28.45 |
|
Isotopes
other than those of heading No. 28.44; compounds, inorganic
or organic of such isotopes, whether or not chemically defined. |
|
|
72. |
28.46 |
|
Compounds,
inorganic or organic, or rare earth metals, of yttrium or
of scandium or of mixtures of these metals. |
|
|
73. |
28.48 |
|
Phosphides, whether or not chemically defined,
excluding ferrophosphorus. |
|
|
74. |
|
2849.10 |
Calcium
Carbide. |
|
|
75. |
|
2901.90 |
Ethylene,
Propylene. |
|
|
76. |
29.02 |
|
Cyclic Hydrocarbons. |
|
|
77. |
29.03 |
|
Halogenated
derivatives of Hydrocarbons. |
|
|
78. |
29.04 |
|
Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons, whether or not halogenated. |
|
|
79. |
|
2905.10 |
Methanol. |
|
|
80. |
|
2905.90 |
Di-Ethylene Glycol, Mono Ethylene Glycol,
Tri-Ethylene Glycol, Ethylene Glycol |
|
81. |
29.06 |
|
Cyclic
alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives. |
|
82. |
29.08 |
|
Halogenated,
sulphonated, nitrated or nitrosated
derivatives of phenols or phenol-alcohols. |
|
83. |
29-09 |
|
Ethers,
ether-alcohols, ether-phenols, ether-alcohol-phenols alcohol peroxides, ether
peroxides, ketone peroxides (whether, or not chemically
defined) and their halogenated, sulphonated,
nitrated or nitrosated derivatives. |
|
84. |
29.10 |
|
Epoxides, epoxyalcohols, expoxyphenols and epoxyethers,
with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
85. |
|
2910.00 |
Ethylene
oxide. |
|
86. |
29.11 |
|
Acetals and herniacetals,
whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
87. |
29.12 |
|
Aldehydes, whether or not with other oxygen function;
cyclic polymers of aldehydes; para-formaldehyde. |
|
88. |
29.13 |
|
Halogenated,
sulphonated, nitrated or nitrosated
derivatives of products of heading No. 29.12. |
|
89. |
29.15 |
|
Saturated acyclic monocarboxylic
acids and their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
90. |
29.16 |
|
Unsaturated
acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
91. |
29.17 |
|
Polycarboxylic acids, their anhydrides, halides, peroxides
and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
92. |
29.18 |
|
Carboxylic
acids with additional oxygen function and their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
93. |
29.19 |
|
Phosphoric
esters and their salts, including lac'tophosphates;
their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
94. |
29.20 |
|
Esters
of other inorganic acids (excluding esters of hydrogen halides) and their
salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
95. |
29.21 |
|
Amine-function
compounds. |
|
96. |
29.22 |
|
Oxygen-functionamino-compounds. |
|
97. |
29.23 |
|
Quaternary
ammonium salts and hydroxides; lecithins and other phosphoaminolipids. |
|
98. |
29.24 |
|
Carboxyamide-f unction compounds; amide-function
compounds of carbonic acid. |
|
99. |
29.25 |
|
Carboxyamide-function compounds (including saccharin and
its salts) and imine-function compounds. |
|
100. |
29.26 |
|
Nitrile-function compounds. |
|
101. |
29.27 |
|
Diazo-, Azo- or azoxy-compounds. |
|
102. |
29.28 |
|
Organic
derivatives of hydrazine or of hydroxylamine. |
|
103. |
29.30 |
|
Organo-sulphur compounds. |
|
104. |
29.31 |
|
Ethylene
Diamine Tetra Acetic Acid, Nitrillo
Triacetic Acid and their derivatives. |
|
105. |
29.32 |
|
Heterocyclic
compounds with oxygen hetero-atom(s) only. |
|
106. |
29.33 |
|
Heterocyclic
compounds with nitrogen hetero-atom(s) only. |
|
107. |
29.34 |
|
Nucleic acides and their salts; other heterocyclic compounds. |
|
108. |
29.35 |
|
Sulphonamides. |
|
109. |
29.38 |
|
Glycosides,
natural or reproduced by synthesis and their salts, ethers, esters and other
derivatives. |
|
110. |
29.39 |
|
Vegetable
alkaloids, natural or reproduced by synthesis, and their salts, ethers,
esters and other derivatives. |
|
111. |
32.01 |
|
Tanning
extracts of vegetable origin; tannins and their salts, ethers, esters and
other derivatives. |
|
112. |
32.02 |
|
Synthetic
organic tanning substances; inorganic tanning substances; tanning
preparations, whether or not containing natural tanning substances; enzymatic
preparations for pre- tanning. |
|
113. |
32.03 |
|
Colouring
matter of vegetable or animal origin (including dyeing extract but excluding
animal black), whether or not chemically defined; preparations based on
colouring matter or vegetable or animal origin as specified in Note 2 to
Chapter 32 of the Central Excise Tariff Act, 1985 (Act 5 of 1986). |
|
114. |
32.04 |
|
Synthetic
organic colouring matter, whether or not chemically defined; preparations
based on synthetic organic colouring matter as specified in Note 2 to Chapter
32 of the Central Excise Tariff Act, 1985 (Act 5 of 1986); synthetic organic products
of a kind used as fluorescent brightening agents or as luminophores,
whether or not chemically defined. |
|
115. |
32.05 |
|
Colour
lakes; preparations based on colour lakes as specified in Note 2 of Chapter
32 of the Central Excise Tariff Act, 1985 (Act5 of 1986). |
|
116. |
|
3207.10 |
Glass
frit and other glass, in the form of powder, granules or flakes. |
|
117. |
32.11 |
|
Prepared
driers. |
|
118. |
|
3215.90 |
Printing
ink, whether or not concentrated or solid. |
|
119. |
35.01 |
|
Casein, caseinates and other casein derivatives; casein glues. |
|
120. |
35.07 |
|
Enzymes;
prepared enzymes not elsewhere specified or included in any Chapter of the
Central Excise Tariff Act, 1985(Act 5 of 1986). |
|
121. |
38.01 |
|
Artificial
graphite; colloidal or semi-colloidal graphite; preparations based on
graphite or other carbon in the form of pastes, blocks, plates or other
semi-manufactures. |
|
122. |
38.02 |
|
Activated
carbon; activated natural mineral products; animal black, including-spent
animal black. |
|
123. |
38.04 |
|
Residuallyes from the manufacture of wood pulp, whether
or not concentrated, desugared or chemically
treated, including lig in sulphonates,
but excluding tall oil of heading No. 38.03. |
|
124. |
38.06 |
|
Rosin
and resin acids, and derivatives there of, rosin spirit and rosin oils; rungums. |
|
125. |
38.07 |
|
Wood
tar; wood tar oils, wood creosote; wood naphtha; vegetable pitch; brewers, pitch
and similar preparations based on rosin, resin acids or on vegetable pitch. |
|
126. |
38.09 |
|
Finishing
agents, dye carriers to accelerated the dyeing or fixing of dyestuffs and
other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather
or like industries, not elsewhere specified or included in any Chapter of the
Central Excise Tariff Act, 1985 (Act 5 of1986). |
|
127. |
38.12 |
|
Prepared
rubber accelerators; compound plasticisers for rubber
or plastics, not elsewhere specified or included in any Chapter of the
Central Excise Tariff Act, 1985 (Act 5 of 1986); anti- oxidising preparations
and other compound stabilizers for rubber or plastics. |
|
128. |
38.14 |
|
Reducers
and blanker wash/roller wash used in the printing industry. |
|
129. |
38.15 |
|
Reaction
initiators, reaction accelerators and catalytic preparations, not elsewhere
specified or included in any Chapter of the Central Excise Tariff Act, 1985
(Act 5 of 1986). |
|
130. |
38.17 |
|
Mixed alkylbenzenes
and mixed lkyInaphthalenes, other than those of
heading No. 27.07 or 29.02. |
|
131. |
38.18 |
|
Chemical
elements doped for use in electronics, in the form of discs, wafers or similar
forms; chemical compounds doped for use in electronics. |
|
132. |
38.23 |
|
Industrial monocarboxylic
fatty acids; acid oils from refining; industrial fatty alcohols. |
|||
|
133. |
|
3824.90 |
Retarders used in
the printing industry. |
|||
|
134. |
|
3901.10 |
LLDPE/LDPE |
|||
|
135. |
|
3901.20 |
HDPE |
|||
|
136. |
39-02 |
|
Polymers of propylene or of other olefins, in
primary forms. |
|||
|
137. |
|
3904.10 |
PVC (Polyvinyl chloride). |
|||
|
138. |
39.06 |
|
Acrylic polymers in primary forms |
|||
|
139. |
39.07 |
|
Polyacetals, other polyethers and epoxide resins,
in primary forms; polycarbonates, alkyd resins, polyallyl
esters and other polyesters, in primary forms. |
|||
|
140. |
39.08 |
|
Polyamides in primary forms. |
|||
|
141. |
39.09 |
|
Amino-resins, polyphenylene
oxide, phenolic resins and polyurethanes, in
primary forms. |
|||
|
142. |
39.10 |
|
Silicones in primary forms. |
|||
|
143. |
39-11 |
|
Petroleum
resins, cournarone-indene resins, polyterpenes, polysulphides,
poly-sulphones and other products specified in Note
3 to Chapter 39 of the Central Excise Tariff Act, 1985 (Act 5 of
1986), not elsewhere specified or included in any Chapter of the said Act, in
primary forms. |
|||
|
144. |
39-12 |
|
Cellulose
and its chemical derivatives, and cellulose ethers, not elsewhere specified
or included in any Chapter of the Central Excise Tariff Act, 1985 (Act 5 of
1986), in primary forms. |
|||
|
145. |
39-13 |
|
Natural polymers
(for example, alginic acid) and modified natural
polymers (for example, hardened proteins, chemical derivatives of natural
rubber), not elsewhere specified or included in any chapter of the Central
Excise Tariff Act, 1985(Act 5 of 1986), in primary forms. |
|||
|
146. |
39.14 |
|
Ion-exchangers
based on polymers of heading Nos. 39.01 to39.13, in primary forms. |
|||
|
147. |
39.19 |
|
Self
adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of
plastic, whether or not in rolls. |
|||
|
148. |
|
3920.32 |
Flexible plain films. |
|||
|
149. |
39.23 |
|
Articles
for the conveyance or packing of goods, of plastics, namely, boxes, cases,
crates, carboys, bottles, sacks, and bags, and their stoppers, lids, caps of plastics
(but not including insulated ware). |
|||
|
150. |
40.01 |
|
Natural
Rubber, balata, gutta-percha, guayule, chicle and
similar natural gums, in primary forms or in plates, sheets or strips. |
|||
|
151. |
40.02 |
|
Synthetic
rubber and factice derived from oils, in primary forms or in plates, sheets
or strip; mixtures of any product of this heading No. 40.01 with any product
of heading 40.02, in primary forms or in plates, sheets or strip. |
|||
|
152. |
40.03 |
|
Reclaimed
rubber in primary forms or in plates, sheets or strip. |
|||
|
153. |
40.05 |
|
Compounded
rubber, unvulcanised, in primary forms or in
plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06. |
|||
|
154. |
47.01 |
|
Mechanical
wood pulp, chemical wood plulp, semi-chemical wood
pulp and pulps of other fibrous cellulosic
materials. |
|||
|
155. |
48.19 |
|
Cartons
(including flattened or folded cartons) boxes (including flattened or folded boxes),
cases, bags and other packing containers, of paper and paper board, whether
in assembled or unassembled condition. |
|||
|
156. |
48.21 |
|
Printed
labels of paper and paperboard. |
|||
|
157. |
48.23 |
|
Self-adhesive
tape and printed wrappers of paper used for packing. |
|||
|
158. |
|
5402.32, 5402.42, |
Partially
oriented yam and textured yarn of polyester and waste thereof. |
|||
|
159, |
|
5503.20 |
Polyester
Staple Fibre and Polyester Staple Fibre Fill. |
|||
|
160. |
|
5505.10 |
Polyester
Staple Fibre waste. |
|||
|
161. |
|
6305.10 |
Sacks
and bags, of a kind used for the packing of goods, of jute or of other
textile bast fibres of heading No. 53.03 of Chapter
53 of the Central Excise Tariff Act, 1985 (Act 5 of 1986). |
|||
|
162. |
70.07 |
|
Carboys,
bottles, jars and phials of glass, of a kind used for the packing of goods;
stoppers, lids and other closures of such containers, of glass. |
|||
|
163. |
83.09 |
|
Stoppers, caps and lids (including crown
corks, screw caps and |
|||
|
|
|
|
pouring stoppers), capsules for bottles,
threaded bungs, bung |
|||
|
|
|
|
covers, seals and other packing accessories,
of base metal. |
|||
|
164. |
|
0801.31 |
Raw Cashew |
|||
[Noti No. FD 55 CSL 2005(9),
dt. 23‑3‑2005]
In exercise of the powers conferred by Entry 36 of the
Third Schedule to the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004),
the Government of Karnataka hereby specifies with effect from the first day of
April, 2005, the goods mentioned in column (3) of the Table below with heading
numbers under the Central Excise Tariff Act, 1985 (Act 5 of 1986) mentioned in
column (2), as IT (Information Technology) products, namely:
|
S1. No. |
Heading No. |
Description
of goods |
|
(1) |
(2) |
(3) |
|
1. |
84.69 |
Word Processing Machines and Electronic
Typewriters |
|
2. |
84.70 |
Electronic Calculators |
|
3. |
84.71 |
Computer Systems and Peripherals, Electronic
Diaries |
|
4. |
84.73 |
Parts and accessories (other than covers,
carrying cases and the like) of for items (1), (2) and (3) above |
|
5. |
85.01 |
DC Micro-motors/ Stepper motors of an output not
exceeding 37.5 Watts. |
|
6. |
85.03 |
Parts of item (5) above |
|
7. |
85.04 |
Uninterrupted Power Supplies (UPS) and their
parts |
|
8. |
85.05 |
Permanent magnets and articles intended to
become permanent magnets (Ferrites) |
|
9. |
85.17 |
Electrical apparatus for line telephony or
line telegraphy, including line telephone sets with cordless handsets and
telecommunication apparatus for carrier-current line systems or for
digital line systems; videophones |
|
10. |
85.18 |
Microphones, Multimedia Speakers, Headphones,
Earphones and Combined Microphone/Speaker Sets and their
parts |
|
11. |
85.20 |
Telephone answering machines |
|
12. |
85.22 |
Parts of Telephone answering machines |
|
13. |
85.23 |
Prepared
unrecorded media for sound recording or similar recording of other phenomena |
|
14. |
85.24 |
IT
software on any media |
|
15. |
85.25 |
Transmission
apparatus other than apparatus for radio broadcasting or television broadcasting;
transmission apparatus incorporating reception apparatus;
digital still image video cameras |
|
16. |
85.27 |
Radio
communication receivers: Radio pagers |
|
17. |
85-29 |
(i) Aerials, antennas and their parts |
|
|
|
(ii) Parts
of items (15) and (16) above |
|
18. |
85-31 |
LCD and
LED panels and parts thereof |
|
19. |
85.32 |
Electrical
capacitors, fixed, variable or adjustable (pre-set) and parts thereof |
|
20. |
85.33 |
Electrical
resistors including rheostats and potentiometers) other than heating
resistors |
|
21. |
85.34 |
Printed
circuits |
|
22. |
85.36 |
Switches,
connectors and relays for upto 5 Amps at voltage
not exceeding 250 Volts, Electronic fuses 1 |
|
23. |
85.40 |
Data or
graphic display tubes other than TV picture tubes, and parts thereof |
|
24. |
85.41 |
Diodes,
transistors and similar semi-conductor devices; Photosensitive semi-conductor
devices, including photovoltaic cells whether or not assembled in modules or
made up into panels; Light emitting diodes; Mounted piezo-electric
crystals |
|
25. |
85.42 |
Electronic
Integrated Circuits and Micro-assemblies |
|
26. |
85.43 |
Signal
generators and parts thereof |
|
27. |
85.44 |
Optical
fibre cables |
|
28. |
90.01 |
Optical
fibres and optical fibre bundles; optical fibre cables |
|
29. |
90.13 |
Liquid
Crystal Devices, Flat Panel display devices and parts thereof |
|
30. |
90.30 |
Cathode
ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain Measuring instruments,
Distortion factor meters, Psophometers, Network and
Logic analyser and Signal analyser |
[Noti. No. FD 55 CSL 2005
(10) dt, 23‑3‑2005]
In exercise of the powers conferred by section 5 of the
Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government
of Karnataka, hereby exempts with effect from the first day of April, 2005, the
tax payable by a dealer under the said Act on the sale of Denatured Spirit and Eythl Alcohol which have suffered the revised fee under the
Karnataka Excise (Excise Duties and Fees) Rules, 1968 as amended by the
Karnataka Excise (Excise Duties and Fees) (Amendment) Rules, 2001, subject to
the production of Certificate obtained from the concerned authority of the
Department of Excise in the form specified below:
This is to certify that the turnover of Rs …………for the month of…………relating to sale of Denatured
Spirit/Ethyl Alcohol by M/s ………Distillery/ Primary Unit/Sugar Factory/ Importer with TIN………relates to stocks
which have suffered the revised fee under the Karnataka Excise (Excise Duties
and Fees) Rules, 1968 as amended by the Karnataka Excise (Excise Duties and
Fees) (Amendment) Rules, 2001, as verified from their corresponding purchase
bills/ Excise Permits.
Date:
Signature and seal of Officer‑in‑charge of the
Place:
Distillery /Primary Unit/Sugar Factory or
Inspector
of Excise,………Range."
[Noti. No. FD 55 CSL
2005(5), dt. 23‑3‑2005]
In exercise of the powers conferred by section 8‑A
of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Government
of Karnataka hereby exempts with effect from the first day of April, 2005, the
tax payable by a dealer under the said Act on the sale or purchase of all goods
except the following goods, namely,-
(1) Petrol including
aviation fuel.
(2)
Motor spirits not
falling under item (1) above.
(3) Sugarcane.