TRIPURA
VALUE ADDED TAX ORDINANCE, 2005
An Ordinance to provide for the levy and collection of
Value Added Tax at different points of sale in the State of Tripura.
WHEREAS, it is expedient to introduce Value Added Tax
in the State of Tripura in lieu of the existing Sales Tax, along with other
States of India with effect from April 01,2005.
AND
WHEREAS, the Legislative Assembly of Tripura is not in
session and the Governor is satisfied that the circumstances exist which render
it necessary for him to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by
clause (1) of Article ‑213 of the Constitution of India, I, Shri Dinesh
Nandan Sahaya, Governor of Tripura, am pleased to promulgate the following
Ordinance.
1. Short title, extent and commencement
(1) This
Ordinance may be called the Tripura Value
Added Tax Ordinance, 2005.
(2) It
extends to the whole of the State of Tripura.
(3) It
shall come into force on such date as the State Government may, by notification
in Official Gazette, appoint.
In this Ordinance, unless the context otherwise
specifies,
(1) 'Act'
means the Tripura Value Added Tax Ordinance, 2005.
(2) "Assessee"
means any person by whom tax or any other sum of money is payable under this
Act and includes every person in respect of whom any proceeding under this Act
has been taken for the assessment of tax payable by him;
(3) 'Assessing
Authority' means an officer of the Finance (Excise & Taxation) Department,
authorised to make any assessment under the Act.
(4) 'Business'
includes
(a) any
trade, commerce or manufacture or any adventure or concern in the nature of
trade, commerce or manufacture whether or not such trade, commerce or
manufacture, adventure or concern is carried on with a motive to make gain or
profit and whether or not any profit accrues from such trade, commerce,
manufacture, adventure or concern; and
(b) any
transaction in connection with, or incidental or ancillary to, 'such trade,
commerce, manufacture, adventure or concern.
(5) 'Capital
goods' means plant, machinery and equipment used in the process of
manufacturing.
(6) 'Casual
traders' means a person who, whether as principal, agent or in any other
capacity, carries on occasional transaction of a business nature involving the
buying, selling, supplying or distribution of goods in the State, whether for
cash or for deferred payment or for commission, remuneration or other valuable
consideration.
(7) 'Commissioner'
means any person appointed by the State Government to be a Commissioner of
Taxes.
(8) 'Dealer'
means any person who carries on the business of buying, selling, supplying for
commission, remuneration or other valuable consideration, and includes
(a) an
industrial, commercial, banking, or trading undertaking whether or not of the
Central Government or any of the State Governments or a local authority;
(b) an
advertising concern or agency;
(c) a
casual trader;
(d) a company,
firm, club, association, society, trust, or cooperative society, whether
incorporated or un‑incorporated, which carries on such business;
(e) a
commission agent, a broker, a del credere agent, any 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;
(f) an
agent of a non‑resident dealer or a local branch of a firm or company or
association situated outside the State;
(g) a
person who sells goods produced by him by manufacture or agriculture or
otherwise;
(h) 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;
(i) 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;
(j) a
person engaged in the business of delivery of goods on hire purchase or any
other system of payment by instalments;
(k) 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 commission or remuneration or any other valuable consideration;
(l) a
department of the Central Government or any State Government or a Local
Authority by name of any Panchayat, Municipality, Development Authority,
Cantonment Board or any autonomous or statutory body including a Port Trust and
the like, which, whether or not in the course of business, buys, sells,
supplies or distributes goods, directly or otherwise, for cash, or for deferred
payment, or for commission, remuneration, or other valuable consideration;
(m) a Hindu
Undivided Family or any other system of joint family which carries on business.
(9) 'Document'
means title deeds, writing or inscription and includes electronic data,
computer programmes, computer tapes, computer discs and the like that furnishes
evidence;
(10) 'Goods'
means all kinds of movable property (other than newspapers) and includes all
materials, commodities, which are agreed to be severed before sale or under a
contract of sale, and property in goods (whether as goods or in some other
form) involved in the execution of works contract, lease or hire‑purchase
or those to be used in the fitting out, improvement or repair of movable
property but does not include actionable claims, stocks, shares and securities;
(11) 'Government'
means the Government of Tripura;
(12) 'Gross
turnover' means the aggregate turnover in all goods of a dealer at all places
of business in the State for a particular period made on his own account and
also on behalf of the principals;
(13) "Input‑Tax"
means the tax paid or payable under this Act by a registered dealer to another
registered dealer on the purchase of goods in Tripura in the course of business
for resale or for the manufacture of taxable goods or for use as containers or
packing material or for the execution of works contract;
(14) "Manufacture"
includes any activity that brings out a change in an article or articles as a
result of some process, treatment, labour and results in transformations into a
new and different article so understood in commercial parlance having a
distinct name, character, use, but does not include such activity of
manufacture as may be notified.
(15) "Official
Gazette" means the Tripura Gazette;
(16) "Output
Tax" means the tax charged or chargeable under this Act by a registered
dealer for the sale of goods in the course of business in Tripura;
(17) "Person"
includes:
(a) an
individual;
(b) a
joint family;
(c) a
company;
(d) a
firm;
(e) an
association of persons or a body of individuals; whether incorporated or not;
(f) the
Central Government or the Government of Tripura or the Government of any other
State or Union Territory in India;
(g) a
local authority;
(18) "Place
of business" means anyplace where a dealer carries on the business 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 goods;
(c) any
place where a dealer keeps his books of accounts;
(d) in
cases where a dealer carries on business through an agent (by whatever name
called), the place of business of such agent;
(e) any
vehicle or vessel or any other carrier wherein the goods are stored or used for
transporting the goods;
(19) "Prescribed"
means prescribed by rules made under this Act;
(20) "Recipient"
means a person receiving goods, as defined for the purpose of this Act;
(21) "Registered
Dealer" means a dealer registered under this Act;
(22) "Resale" means
sale of purchased goods
(a) in
the same form in which they were purchased; or
(b) without
doing anything to them, which amounts, or results in a manufacture.
(23) "Return"
means any return prescribed and / or required to be furnished under this Act or
the Rules;
(24) "Rules"
means rules made under this Act;
(25) "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) transfer
otherwise than in pursuance of a contract of property in any goods for cash,
deferred payment or other valuable consideration;
(b) transfer
of property in goods (whether as goods or in some other form) involved in
execution of a works contract;
(c) delivery
of any goods on hire purchase or any other system of payment by instalments;
(d) 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,
and such transfer, delivery or supply of any goods
shall be deemed to be a sale of those goods by the person making the transfer,
delivery or supply and purchase of those goods by the person to whom such
transfer, delivery or supply is made, but does not include a mortgage,
hypothecation, charge or pledge.
(26) "Sale
price" means the amount of valuable consideration received or receivable
by a dealer for the sale of any goods less any sum allowed as cash discount,
according to the practice normally prevailing in the trade, but inclusive of
any sum charged for anything done by the dealer in respect of the goods or
services at the time of or before delivery thereof, excise duty, special excise
duty or any other duty or taxes except the tax imposed under this Act.
Explanation : For the purpose of this clause
'sale price' includesi
(a) in
relation to the transfer of property in goods (whether as goods or in some
other form) involved in the execution of works contract, such amount as is
arrived at by deducting from the amount of valuable consideration paid or
payable to a person for the execution of such works contract, the amount
representing labour and other charge incurred and profit occurred not in
connection with transfer of property in goods for such execution;
(b) in
respect of transfer of the right to use any goods for any purpose (whether or
not for a specified period), the valuable consideration received or receivable
for such transfer.
(27) "Schedule"
means schedule appended to this Act;
(28) "Tax"
means the tax payable under this Act;
(29) "Tax
Invoice" means a document listing goods sold with price, quantity and
other details as specified in this Act and includes a statement of account,
bill, cash register, slip, receipt or similar record, regardless of its form;
(30) "Tax
Period" means a calendar month or a quarter, as the case may be, as
prescribed;
(31) "Taxable Sale"
means sale which is taxable under the provisions of this Act;
(32) "Taxable
Turnover" means the turnover on which a dealer is liable to pay tax;
(33) "Transporter"
means a registered transport company, a carrier or a transporting agent
operating transport business in Tripura in taxable goods;
(34) "Tribunal"
means the Tribunal constituted under this Act;
(35) "Turnover"
means the aggregate amount for which goods are either brought or sold or
supplied or distributed by a dealer, either directly or through another whether
on own account or on account of others, whether for cash or for deferred
payment, or other valuable consideration;
Explanation: (1) The turnover in respect of delivery of goods on hire
purchase or on any system of payment by instalments shall be the market price
of the goods so delivered,
(2) The
turnover in respect of the transfer of the right to use any goods shall be the
aggregate amount received or receivable by the dealer as consideration for such
transfer,
(3) Subject
to such conditions and restrictions, if any, as may be prescribed in this
behalf,
(a) the
amount for which goods are sold shall include any sum charged for anything done
by the dealer in respect of the goods sold at the time of, or before, the
delivery thereof;
(b) any
cash discount on the price allowed in respect of any sale or any amount
refunded in respect of goods returned by customers shall not be included in the
turnover; and
(c) where
for accommodating a particular customer, a dealer obtains goods from another
dealer and immediately disposes of the same to the said customer, the sale in
respect of such goods shall be included in the turnover of the latter dealer
but not in that of the former;
(36) "Works
Contract" means any agreement for carrying out for cash or deferred payment
or other valuable consideration
(i) the
construction, fitting out, improvement or repair of any building, road, bridge
or other immovable property, or
(ii) the
installation or repair of any machinery affixed to a building or other
immovable property, or
(iii) the
overhaul or repair of
(a) any
motor vehicle,
(b) any
vessel propelled by internal combustion engine or by any other mechanical
means,
(c) any
aircraft,
(d) any
component or accessory or part of any of the items mentioned in paragraphs (a)
to (c) above,
(iv) the
altering, ornamenting, finishing, improving or otherwise processing or adopting
of any goods.
(37) "Year" means
twelve‑month period commencing on the first day of April;
(38) "Zero
rating" means complete removal of tax up to the zero rated stage of
production or distribution. No tax is charged on sale and tax credit is given
for the tax paid on purchases.
(39) "Special
Economic Zone" (S.E.Z) means the area outside the custom territory of
India for trade operation, duties and tariffs.
(1) Every dealer-
(a) at the time of commencement of this Act
(i) whose
taxable turnover of sales during the year immediately preceding the
commencement of this Act exceeded the taxable limit,
or
(ii) who
is registered or liable to be registered under the Tripura Sales Tax Act, 1976
or the Central Sales Tax Act, 1956, or
(b) to
whom clause (a) does not apply, and
(i) whose
taxable turnover first exceeds the taxable limit during any period of twelve
consecutive months, or
(ii) who
is registered as a dealer under the Central Sales Tax Act, 1956,
shall be liable to pay Value Added Tax (VAT) in
accordance with the provisions of this Act:
PROVIDED that the State Government may keep certain
goods as listed in the Schedule 11(d) outside VAT which will be taxable in the
first point of sale within the State without any tax credit at such rates as
may be specified by the Government from time to time by notification in the
Official Gazette:
PROVIDED FURTHER that the rates of different
items may be different.
(2) Every
dealer is liable to pay tax under sub‑section (1) on sales effected by
him,
(a) in
case of clause (a) of sub‑section (1), with effect from the date of
commencement of this Act;
(b) in
case of sub‑clause (i) of clause (b) of sub‑section (1), with
effect from the date immediately following the day on which his taxable
turnover first exceeded the taxable limit during a period of any twelve
consecutive months,
(c) in
case of sub‑clauses (i) and (ii) of clause (b) of sub‑section (1),
with effect from the date of registration or the date on which he becomes so
liable, whichever is earlier.
(3) For
the purpose of this Act, taxable limit means in relation to any dealer who:
(a)
imports for sale any
taxable goods into the
State of Tripura on his own behalf or on behalf of his
principal -Nil
(b)
manufactures or
processes any taxable goods for sale -Nil
(c)
is engaged in any other business other than clauses
(a)
and (b) ‑ Rs. 3,00,000/
(d)
involved in the
execution of works contract and transfer -Nil
of right to use any goods for any purpose, lease or
hire purchase
(1) Notwithstanding
anything contained elsewhere in this Act, any transfer of property in goods
(whether as goods or in some other form) involved in the execution of a works
contract shall be deemed to be a sale of those goods by the person making the
transfer and shall be liable to be taxed at the rate specified in the Schedule:
PROVIDED that in respect of any such transfer, only so
much value of the goods involved in the works contract which has actually been
paid to the dealer during the period, shall be taken into account for
determining the turnover for the period.
Explanation: For the purpose of this section,
"Property in goods" shall mean the aggregate of the goods for which
amounts have been received or receivable by a dealer during such period as
valuable consideration, whether or not such amount has been separately shown in
the works contract. The amount as received or receivable shall include the
value of such goods purchased, manufactured, processed, or procured otherwise
by the dealer, and the cost of freight or delivery as may be incurred by such
dealer for carrying such goods to the place where these are used in execution
of such works contract, but shall not include such portion of the aforesaid
amounts as may be prescribed.
(2) Tax
on transfer of the right to use any goods‑Notwithstanding anything
contained elsewhere in this Act, any transfer of the right to use any goods for
any purpose (whether or not for a specified period) shall be taxable at the
rate as specified in the Schedule.
(3) Deduction
of tax at the time of payment‑Every person responsible for paying any sum
to any person on account of works contract and right to use any goods for any
purpose, shall, at the time of credit of such sum to account of the person or
at the time of payment thereof in cash or by issue of a cheque or draft or any
other mode, deduct such amount towards sales tax (not being more than the total
tax payable by the dealer) as may be prescribed.
(1) The tax
payable by a dealer under section 3 shall be levied on his taxable turnover of
sales.
(2) Taxable
turnover of sales in relation to a dealer liable to pay tax under sub‑section
(1) of section 3 shall be calculated from the gross turnover of sales during
any period which remains after deducting there from
(a) sales
of goods declared as exempt from tax in Schedule 'III;
(b) sales
of goods which are shown to the satisfaction of the Commissioner to have taken
place
(i) in
the course of inter‑State trade or commerce, or (ii) outside Tripura, or
(iii) in
the course of the import of the goods into or export of the goods out of the
territory of India.
Explanation: Sections 3, 4 and 5 of the Central Sales
Tax Act, 1956 shall apply for determining whether or not a particular sale or
purchase has taken place in the manner indicated in sub‑clause (i), sub‑clause
(ii) or sub‑clause (iii).
(c) in
case of turnover of sales in relation to works contract, the charges towards
labour, services and other like charges and subject to such conditions as may
be prescribed:
PROVIDED that in cases where the amount of charges
towards labour, services and other like charges in such contract are not
ascertainable from the terms and conditions of the contract, the amount of such
charges shall be calculated at the prescribed percentage.
(e)
such other sales on
such conditions and restrictions as may be prescribed.
6. Levy of tax on containers and packing
material
Where any goods packed in any container or packing
material are sold in which such goods containers and packing materials are
packed shall be deemed to have been sold along with the goods and the tax under
section 5 shall be levied on the Sale of such container or packing material at
the rate of tax, if any, applicable to the sale of the goods itself:
PROVIDED that no tax under section 5 shall be levied
where the container or packing material is sold along with the goods declared
as exempted from tax under this Act.
The value added tax payable by a dealer under this Act
shall be levied on his taxable turnover at such rate as specified in the
Schedule II (a), II(b) and II(c) subject to such conditions as the Government
may from time to time impose.
(1) Sale
of certain goods as specified in the Schedule III of this Act shall be exempt
from tax under this Act subject to conditions and exceptions set out therein.
(2) Sales
of certain goods of local importance with little implication on inter‑State
trade as specified in Schedule IV shall be taxable at the rate zero.
(3) Export
of Export Oriented Units and Special Economic Zone would be exempt from tax
under this Act.
(4) Supplies
between Special Economic Zone and Export Oriented Units would be exempt from
tax under this Act.
(1) The
net tax payable by a registered dealer for a tax period shall be difference
between the output tax and the input tax, which can be determined from the
following formula:
Net tax payable = O ‑ I
Where 'O' denotes the output tax payable for any tax
period on the taxable turnover at the rates specified in the Schedule and
subject to such conditions as may be prescribed from time to time and 'I'
denotes the input tax paid or payable under this Act for the said tax period by
such dealer to another registered dealer on the sale to him of any goods for
resale or use in manufacturing or processing of goods for sale.
Explanation: Value Added Tax (VAT) is a multi point
tax payable by manufacturer, processor, wholeseller and retailer on the value
added on each point of sale with provision for credit of tax paid during
purchase.
(1) For
the purpose of calculating the net tax payable by a registered dealer for any
tax period after being registered, an input tax credit as determined under this
section shall be allowed to such registered dealer for the tax paid or payable
in respect of all taxable sales other than such sales as may be prescribed
subject to the following conditions:
(a) Input
tax credit on capital goods except those mentioned in negative list in Schedule
IV shall be adjusted against tax payable by a dealer over a period not
exceeding three years:
PROVIDED that in case of closure of business before
the period specified above, no further input tax credit shall be allowed and
input tax credit carried forward, if any, shall be forfeited.
(b) In
respect of exporting dealers, input tax credit maybe spread over a period less
than 3 years as may be prescribed.
(c) Input
tax credit is to be given only after commencement of sale of taxable goods.
(d) In
respect of inputs used in taxable goods sent on stock / consignment transfer,
tax paid in excess of 4% or the prevailing rate of C.S.T. on such inputs is to
be credited.
(e) Tax
paid in excess of 4% on petroleum products used as fuel (other than petrol,
Aviation Turbine Fuel and diesel) and other fuels when used as fuel in
production of taxable goods or captive power is to be entitled for input
credit. However, no input tax credit will be given if petroleum product is used
as fuel in motor vehicle.
(f) Input
tax credit shall be allowed during the return period. Refund of excess tax
credit shall be allowed only after the end of the financial year.
(2) Partial
input tax credit is to be made where inputs are used in the following
circumstances:
(a) Where
sale consists of both taxable and exempted goods.
(b) Where
sale consists of sale and dispatch in the form of consignment and stock
transfer to other States.
(c) Where inputs
are used for any other purposes in addition to use in the course of business:
PROVIDED that input tax credit shall be proportionate
to taxable sale out of total sales:
PROVIDED FURTHER that in case of consignment transfer,
so much of input tax credit shall be given as may be prescribed.
(3) Input
tax credit shall be allowed for purchase of goods made within the State of
Tripura from a registered dealer holding a valid certificate of registration
and which are intended for the purpose of
(a) sale
or resale by him in the State of Tripura; or
(b) use as
raw material or as capital goods in the manufacturing and processing of goods
other than those exempted from tax under this Act intended for sale in the
State of Tripura; or
(c) sale
in the course of export out of the territory of India; or
(d) for
use as containers for packing of goods other than those exempted from tax under
this Act for sale or resale in the State of Tripura:
PROVIDED that if purchases are used partially for the
purposes specified in this sub‑section, input tax credit shall be allowed
proportionate to the extent they are used for the purposes specified in this
sub‑section.
(4) Input
tax credit shall not be claimed by the dealer until the tax period in which the
dealer receives the tax invoice in original containing the prescribed
particulars of the sale evidencing the amount of the input tax:
PROVIDED that for good and sufficient reasons to be
recorded in writing and in the prescribed manner, the Commissioner may allow
such credit subject to such conditions and restrictions as may be prescribed.
(5) A
registered dealer who intends to claim input tax credit under sub‑section
(1) shall, for the purpose of determining the amount of input tax credit,
maintain accounts, and such other records as may be prescribed in respect of
the purchases and sales made by him in the State of Tripura.
(6) No
input tax credit under sub‑section (1) shall be claimed or be allowed to
a registered dealer-
(i) in respect
of any taxable goods under this Act purchased by him from another registered
dealer for resale but give away by way of free sample or gift;
(ii) who
has been permitted by the Commissioner for composition of tax at a percentage
of the turnover of sales in lieu of VAT as provided under section 15;
(iii) in
respect of capital goods of traders in the initial year i.e. the input tax
credit on capital goods would be confined to manufacturers;
(iv) in
respect of goods brought from outside the State against the tax paid in other
States;
(v) in
respect of stock of goods remaining unsold at the time of closure of business;
(vi) in
respect of goods purchased on payment of tax, if such goods are not sold
because of any theft, destruction or damage for any reason;
(vii) where
the tax invoice is
(a) not
available with the dealer, or
(b) there
is evidence that the same has not been issued by the selling dealer from whom
the goods are purported to have been purchased;
(viii) in
respect of goods purchased from a dealer whose certificate of registration has
been suspended;
(ix) in
respect of goods used for transfer of stock other than by way of sale outside
the State of Tripura;
(x) in
respect of sales exempt from tax as specified in Schedule III,
(xi) in
respect of raw materials used in manufacture or processing of goods where the
finished products are despatched other than by way of sales:
PROVIDED that in respect of transactions falling under
item (ix), input tax credit may be allowed on the tax paid in excess of 4% on
the raw materials used directly in the manufacture of the finished products.
(7) The
Commissioner may, after giving sufficient reasons in writing, reject the method
adopted by the registered dealer in a year to determine the extent to which
goods are used, consumed or supplied or intended to be used, consumed or
supplied, in the course of making taxable sales and calculate the amount of
input tax credit after giving the registered dealer concerned an opportunity of
being heard.
11. Input
tax credit exceeding tax liability
(1) If
the input tax credit of a registered dealer other than an exporter selling
goods outside the territory of India determined under section 10 of this Act
for a period exceeds the output tax for that period, the excess credit shall be
set off against any outstanding tax, penalty or interest under this Act or CST
Act, 1956.
(2) The
excess input tax credit after adjustment under sub‑section (1) maybe
carried over as an input tax credit to the subsequent period or periods but
shall not be carried beyond the end of next financial year.
12. Adjustment
of input tax credit
Where any purchaser, being a registered dealer, has
been issued with a credit note or debit note in terms of sub‑section (1)
of section 17 or if he returns or rejects goods purchased, as a consequence of
which, the input tax credit availed by him in any period in respect of which
the purchase of goods relates, becomes less or excess, he shall compensate such
less credit or excess credit by adjusting the amount of tax credit allowed to
him in respect of the tax period in which the credit note or debit note has
been issued or goods are returned subject to conditions as may be prescribed.
(1) Export
from India will be zero rated i.e. the tax applicable to the exported commodity
would be zero and credit / refund would be available for VAT paid under this
Act on input used by them.
(2) Sale
of goods to International Organisations, specified in Schedule I and official
and private purchases by the Diplomatic Missions / Consulates shall be deemed
to be sale of goods in the course of export out of the territory of India and
shall be entitled to zero rating as provided.
(3) Supplies
from domestic tariff area to Special Economic Zone and Export Oriented Units
would be zero rated and the supplying units would get credit/refund for VAT
paid on inputs used by them.
In respect of any sale effected by a dealer, the
burden of proving that he is entitled to deduction under sub‑section (2)
of section 5 or that he is eligible to input tax credit under section 10 shall
be on him.
15. Composition
of tax by certain registered dealers
(1) All
registered dealers whose gross turnover of sales does not exceed rupees ten
lakhs, subject to such conditions and restriction as may be prescribed shall,
pay in lieu of the tax as specified under section 5, a tax at such percentage
of the entire taxable turnover of such sales and purchases as the Government
may, by order, notify, subject to the condition that no input tax credit shall
be available to such dealers and no tax invoice shall be issued by such
dealers:
PROVIDED that payment of tax under this section shall
not apply to a registered dealer who imports goods from outside the State or
manufactures or processes goods within the State for the purpose of carrying
out his business:
PROVIDED FURTHER that a registered dealer may, by
exercising option in the prescribed manner, elect to pay tax as specified under
section 5 of this Act in lieu of the provisions of this section.
(2) Notwithstanding
anything contained anywhere in the Act, the Government may, by notification in
the Official Gazette, specify any dealer or class of dealers to pay lump sum
tax in lieu of tax payable under section 9 of this Act.
16. Powers
of Government to amend Schedule
The Government, after giving by notification not less
than 14 days' notice of the intention to do so, may, by notification, add to,
amend or alter any Schedule to this Act.
17. Credit
notes and Debit notes
(1) Where
a tax invoice has been issued and the amount shown as tax charged in the tax
invoice exceeds the tax payable under this Act in respect of that sale, the
registered dealer making the sale shall provide the purchaser with a credit
note containing the requisite particulars as may be prescribed.
(2) Where
the tax invoice has been issued and the tax payable under this Act in respect
of the sales exceeds the amount of tax charged in that tax invoice, the registered
dealer making the sales shall provide the purchaser with a debit note
containing the requisite particulars as may be prescribed.
(3) In
case of goods returned or rejected by the purchaser, a credit note shall be
issued by the selling dealer to the purchaser and a debit note will be issued
by the purchaser to the selling dealer containing the particulars as may be
prescribed.
18. (1) The State Government may, for carrying
out the purposes of this Act, appoint a Commissioner of Taxes, and such other
persons to assist him as it thinks fit.
(2) Persons
appointed under sub‑section (1) shall exercise such powers as may be
conferred, and perform such duties as may be required, by or under this Act.
(3) The
State Government may, instead of appointing any person under sub‑section
(1), in vest, by notification, any officer to exercise any power under this Act
and also specify therein the area, in which, power is to be exercised and
thereupon such officer or officers shall be deemed to have been appointed under
sub‑section (1).
(4) The
State Government may, by notification in the Official Gazette, constitute a
Tribunal to be called the Tripura Value Added Tax Tribunal. The Tribunal shall
consist of such number of members as the State Government may think to appoint
and where it consists of two or more members, one of them shall be appointed as
the Chairman thereof.
(5) The
qualifications, conditions of service and tenure of the members constituting
the Tribunal shall be such as may be prescribed.
(6) No
decision or action of the Tribunal shall be called in question merely on the
ground of any vacancy in the Tribunal.
(7) The functions
of the Tribunal may be discharged by any of the members sitting either singly
or in Benches of two or more members, as may be determined by the Chairman. If
the members of a Bench are divided, the decision shall be the decision of the
majority, if there be a majority; but if the members are equally divided, they
shall state the point or points on which they differ, and the case shall be
referred by the Chairman of the Tribunal for hearing on such point or points to
one or more of the members of the Tribunal; and such point or points shall be
decided according to the majority of the members of the Tribunal who heard the
case including those who first heard it:
PROVIDED that, if at any time, the Tribunal consists
of only two members, the decision of the Tribunal shall be that of the Chairman
in such cases.
(8) Subject
to the previous sanction of the State Government, the Tribunal shall for the
purpose of regulating its procedure (including the place or places at which the
Tribunal, the Benches or the members thereof shall sit) and providing the rules
of Business, make regulations consistent with the provisions of this Act and
the rules made thereunder:
PROVIDED that the regulations so made shall be
published in the Official Gazette.
(9) All
persons appointed under this section shall be deemed to be public servants
within the meaning of section 21 of the Indian Penal Code, 1860.
19. Compulsory
registration of dealers
(1) No
dealer, while being liable to pay tax under this Act, shall carry on business
as a dealer unless he has been registered and possesses a certificate of
registration:
PROVIDED that a dealer liable to pay tax shall be
allowed thirty days' time from the date from which he is first liable to pay
such tax to get himself registered.
(2) Every
dealer required by sub‑section (1) to be registered shall make
application in this behalf in the prescribed manner to the Commissioner and
such application shall be accompanied by a declaration in the prescribed form
duly filled in and signed by the dealer specifying therein the class or classes
of goods dealt in or manufactured by him.
(3) If
the said authority is satisfied after such enquiry as may be deemed necessary
that an application for registration is in order, he shall, in accordance with
such manner, grant registration to the applicant and issue a certificate of
registration in the prescribed form which shall specify the class or classes of
goods dealt in or manufactured by him.
(4) Where
the application for registration is made under this section, the Commissioner
shall grant him the certificate of registration from the date of order granting
such registration.
(5) The
Commissioner may, from time to time, amend any certificate of registration in
accordance with information furnished or otherwise received, and such amendment
may be made with retrospective effect in such circumstances and subject to such
restrictions and conditions as may be prescribed.
(6) When-
(a) any
business in respect of which a certificate of registration has been granted to
a dealer on an application made, has been discontinued, or
(b) a
dealer has ceased to be liable to pay tax; or
(c) an
incorporated body is closed down or if it otherwise ceases to exist; or
(d) the
owner of an ownership business dies leaving no successor to carry on business;
or
(e) in
case of a firm or association of persons if it is dissolved; or
(f) a
person or dealer is registered by mistake; or
(g) a dealer
fails to furnish return and pay tax and interest according to such return or
returns within the time extended,
the Commissioner may cancel the registration of such
dealer.
(7) The
cancellation of registration will take effect from the date as ordered by the
Commissioner.
(8) When
any dealer, to whom a certificate of registration is granted, has failed to pay
any tax, penalty or interest payable under this Act or has failed to furnish
return, the certificate of registration of such dealer may be suspended by the
Commissioner:
PROVIDED that the certificate of registration of a
dealer shall not be suspended if he has furnished return or returns within the
date prescribed in the notice and has paid tax, penalty or interest payable
under this Act by such date, as the Commissioner may extend upon an application
filed by the dealer within 15 days from the date by which he is required to
file such return or returns or make payments of tax, interest or penalty, as
the case may be.
(9) Suspension
of certificate of registration will be withdrawn and registration certificate
shall be restored on an application made by the dealer on furnishing evidence
of payment of all taxes and on furnishing of overdue return or returns within a
reasonable time as granted by the Commissioner. If no step is taken by the
dealer within such reasonable time, the registration certificate shall be
cancelled.
(10) No
order under sub‑section (6) or sub‑section (8) shall be made unless
the applicant, the person concerned or the dealer has been given an opportunity
of being heard.
(11) Every
dealer after registration shall be continued to be a registered dealer until
expiry of three consecutive years though his turnover may not exceed the
taxable limit during any tax period within these three years. If he continues
to be not liable to pay tax during the entire period of three years, he shall
be ceased to be a registered dealer.
20. Security
to be furnished in certain cases
(1) The
Commissioner may, for good and sufficient reasons to be recorded in writing,
require the person who has applied for registration under section 19, or the
dealer who has been registered, to furnish in the prescribed manner such
security or such additional security as may be prescribed for securing proper
and timely payment of tax or any other sum payable by him under this Act.
(2) The
Commissioner may, by order in writing and for good or sufficient reasons to 'be
recorded therein, forfeit the whole or any part of the security or additional
security referred to in sub‑section (1) furnished by a dealer, for-
(a) realising
or recovery of tax or any other sum due, or
(b) recovery
of any financial loss caused to the State Government due to negligence or default
in not making proper use of or not keeping in safe custody, blank or unused
prescribed form.
(3) Where
the security furnished by a dealer, is forfeited in whole or is rendered
insufficient, such dealer shall, on demand by order of the Commissioner,
furnish fresh or further security of the requisite amount or shall make up the
deficiency, as the case may be, in such manner and within such period as may be
specified by the Commissioner.
(4) The
Commissioner may, on application by a dealer, who has furnished security as
required, refund in the prescribed manner any amount of security or part
thereof if such security is not required for the purposes for which it was
furnished.
(5) Security
shall be furnished by a dealer, in such manner and by such time as may be
specified in the order requiring to furnish, or demanding, such security.
21. Imposition
of penalty for failure to get registered
(1) If
a dealer, who is required to get himself registered within thirty days from the
date from which he is first liable to pay tax, fails to get himself so
registered, the Commissioner may, after giving the dealer an opportunity of
being heard, by order impose by way of penalty a sum of rupees one thousand for
each month of default:
PROVIDED that no penalty shall be imposed under this
sub‑section in respect of the same fact for which a prosecution has been
instituted and no such prosecution shall lie in respect of a fact for which a
penalty has been imposed under this section.
(2) If
any penalty is imposed under sub‑section (1), the Commissioner shall
issue a notice in the prescribed form directing the dealer to pay such penalty
by such date as may be specified in the notice, and the date to be specified
shall not be less than fifteen days from the date of service of such notice and
the penalty so imposed shall be paid by the dealer into a Government Treasury
by the date so prescribed:
PROVIDED that the Commissioner may, for reason to be
recorded in writing, extend the date of such payment as specified in the notice
in this behalf or allow such dealer to pay the penalty imposed in such number
of instalments as he may determine.
22. Registration
of Transporter
(1) No
transporter, carrier, or transporting agent shall operate its transport
business in Tripura relating to taxable goods without being registered by the
Commissioner of Taxes.
(2) Every
transporter required by sub‑section (1) to be registered shall apply for
registration to the Commissioner in the prescribed manner and obtain a
certificate of registration as prescribed.
(3) After
receipt of an application under sub‑section (2), the Commissioner of
Taxes shall, if he is satisfied after such enquiry as may be deemed necessary
that the application is in order, register the applicant.
(4) The
Commissioner may for good or sufficient reason, demand from a registered
transporter or a transporter who has applied for registration, reasonable
security for protection of tax.
(5) The
Commissioner may suspend or cancel the certificate of registration of a
transporter if the transporter, carrier or transporting agent carries on
transport business in contravention of the Act and Rules.
23. Quoting
of Registration Certificate Number etc.
Any person registered under this Act, shall quote the
Registration Certificate number or Tax Payers' Identification number issued by
the Commissioner of Taxes in any of his returns, challans, notices or other
documents used for the purposes of this Act.
24. Periodical
returns and payment of tax
(1) Every
registered dealer shall furnish return in such form for such period, by such
dates and to such authority, as may be prescribed:
PROVIDED that the Commissioner may, subject to such
conditions and restrictions as may be prescribed, exempt any such dealer or
class of dealers from furnishing such returns or allow any such dealer
(a) to
furnish them for such different periods; or
(b) to
furnish a consolidated return relating to all or any of the places of business
of the dealer in the State of Tripura for the said period or for such different
periods and to such authority, as he may direct.
(2) If
the Commissioner has reason to believe that the turnover of sales of any dealer
has exceeded the taxable limit as specified in sub‑section (3) of section
3, he may, by notice served in the prescribed manner, require such dealer to
furnish return‑as if he were a registered dealer, but no tax shall be
payable by him unless his taxable turnover exceeds the taxable limit provided
under sub‑section (3) of section 3.
(3) If
any dealer having furnished returns under sub‑section (1) or sub‑section
(2), discovers any omission or any other error in the return so filed, he may
furnish a revised return before the expiry of three months next following the
last date prescribed for furnishing the original return relating to the tax
period.
(4) Every
dealer required to file return under sub‑section (1) or sub‑section
(2) shall pay the full amount of tax payable according to the return or the
differential tax payable according to the revised return furnished, if any,
into the Government Treasury or in such other manner as may be prescribed, and
shall furnish along with the return or revised return, as the case may be, a
receipt showing full payment of such amount.
(5) Every return under this
section shall be signed and verified
(a) in
case of an individual, by the individual himself, and where the individual is
absent, by some person duly authorized by him in this behalf,
(a) in
case of a Hindu Undivided family, by the Karta;
(b) in the
case of a company or local authority, by the Principal Officer or Chief
Executive thereof;
(c) in
the case of a firm, by any partner thereof not being a minor;
(d) in the
case of any other association, by the person competent to act on behalf of the
association.
Explanation: For this purpose, the expression
"Principal Officer" shall have the meaning assigned to it under
clause (35) of section 2 of the Income Tax Act, 1961.
(1) If a
dealer required to file return under sub‑section (1) or sub‑section
(2) of section 24-
(a) fails
without sufficient cause to pay the amount of tax due as per the return for any
tax period; or
(b) furnishes
a revised return under sub‑section (3) of section 24 showing a higher
amount of tax to be due than was shown by him in the original return; or
(c)
fails to furnish return,
such
dealer shall be liable to pay interest in respect of-
(i) the
tax payable by him according to the return, or
(ii) the
difference of the amount of tax according to the revised return; or
(iii) the
tax payable for the period for which he has failed to furnish return, at the
rate of one and half percent per month from the date the tax payable had become
due to the date of its payment or to the date of order of assessment, whichever
is earlier.
(2) 'Month'
shall mean thirty days and the interest payable in respect of a period of less
than one month shall be treated as a full month.
(3) If
a registered dealer, without sufficient cause, fails to pay the amount of tax
due and interest along with return or revised return in accordance with the
provisions of sub‑section (1), the Commissioner may, after giving the
dealer reasonable opportunity of being heard, direct him to pay in addition to
the tax and interest payable by him a penalty, not exceeding one and half times
of the tax due but which shall not be less than 10% of that amount.
(4) If
a registered dealer or any other dealer required to furnish return under sub‑section
(2) of section 24 without any sufficient cause
(a) fails
to comply with the requirements of the notice issued under sub‑section
(2) of section 24; or
(b) fails
to furnish any return by the prescribed date as required under sub‑section
(2) of section 24; or
(c) being
required to furnish revised return, fails to furnish the revised return by the
date prescribed under sub‑section (3) of section 24; or
(d) having
paid the tax payable according to a return in time, fails to furnish along with
the return proof of payment made in accordance with sub‑section (4) of
section 24,
the Commissioner may, after giving the dealer
reasonable opportunity of being heard, direct him to pay in addition to any
tax, interest and penalty under sub‑section (3) payable or paid by him, a
penalty of a sum of rupees one hundred per day of default subject to a maximum
of rupees ten thousand.
(5) Any
penalty imposed under this section shall be without prejudice to any
prosecution for any offence under this Act.
(6) For
the purposes of this Act, any return signed by a person who is not authorized
under sub‑section (5) of section 24 shall be treated as if no return has
been filed.
26. Rounding
off of the amount of tax, interest or penalty
The amount of tax, interest or penalty payable or
refundable for any period under the provisions of this Act shall be rounded off
to the nearest rupee and, for this purpose, where such amount contains a part
of a rupee, then, if such part is fifty paise or more, it shall be increased to
one rupee and, if such part is less than fifty paise, it shall be ignored.
(1) Each
and every return in relation to any tax period furnished by a registered dealer
to whom notice has been issued by the Commissioner under section 24 shall be
subject to scrutiny by the Assessing Authority to verify the correctness of
calculation, application of correct rate of tax and interest and input tax
credit claimed therein; and full payment of tax and interest payable by the
dealer during such period.
(2) If any
mistake is detected as a result of such scrutiny made as per the provisions of
sub‑section (1), the Commissioner of Taxes shall serve a notice in the
prescribed form on the dealer to make payment of the extra amount of tax along
with the interest as per the provisions of this Act, if it is payable, by a
date specified in the said notice.
(1) The
Commissioner or any other tax officer as directed by him shall undertake tax
audit of the records, stock in trade and the related documents of the dealer
who are selected by the Commissioner in the manner as may be prescribed for the
purpose:
PROVIDED that the audit wing shall be delinked from
tax collection wing as may be prescribed.
(2) The
tax audit shall be generally taken up in the office, business premises or
warehouse of the dealer.
(3) For
the purpose of tax audit under sub‑section (1), the Commissioner or any
other tax officer directed by him shall examine the correctness of return or
returns filed and admissibility of various claims including input tax credit.
(1) Subject
to provisions of sub‑section (2) of this section, the amount of tax due
from a registered dealer or a dealer liable to be registered under this Act
shall be assessed in the manner hereinafter provided, for each tax period or
tax periods during which the dealer is so liable.
(2) Notwithstanding
anything contained in this section, if a registered dealer has failed to
furnish return or returns under sub‑section (1) of section 25 in respect
of any tax period or periods, the Commissioner shall proceed to make
provisional assessment under section 30.
(3) If
a registered dealer has filed the return of any tax period within the
prescribed time and the return so filed is found to be in order, it shall be
accepted as self‑assessment subject to adjustment of any arithmetical
error apparent on the face of the said return.
(1) Where
a registered dealer fails to furnish the return in respect of any tax period
within the prescribed time, the Commissioner shall, notwithstanding anything
contained in section 31, proceed to assess the dealer provisionally for the
period of such default.
(2) The
provisional assessment under sub‑section (1) shall be made on the basis
of past returns, or past records, where no such returns are available, on the
basis of information received by the Commissioner and the Commissioner shall
direct the dealer to pay the amount of tax assessed in such manner and by such
date as may be prescribed.
(3) If
the dealer furnishes return along with evidence showing full payment of tax,
interest and penalty, if any, on or before the date of payment specified under
sub‑section (2), the provisional assessment made under sub‑section
(1) shall stand revoked to the extent of the tax demanded, interest levied and
penalty imposed, on the date on which such return is filed by the dealer.
(4) Nothing
contained in this section shall prevent the Commissioner from making assessment
under section 31 and any tax, interest or penalty paid against provisional
assessment shall be adjusted against tax, interest and penalty payable on final
assessment under that section.
(1) Where-
(a) a
registered dealer has failed to furnish any return under sub‑section (1)
of section 25 in respect of any period; or
(b) a
registered dealer is selected for audit assessment by the Commissioner on the
basis of any criteria or on random basis; or
(c) the
Commissioner is not satisfied with the correctness of any return filed under
section 24, or bona fides of any claim of exemption, deduction, concession,
input tax credit or genuineness of any declaration, evidence furnished by a
registered dealer in support thereof; or
(d) the
Commissioner has reasons to believe that detailed scrutiny of the case is
necessary,
the Commissioner may,
notwithstanding the fact that the dealer may already have been provisionally
assessed under section 30, serve on such dealer in the prescribed manner a
notice requiring him to appear on a date and place specified therein, which may
be in the business premises or at a place specified in the notice, to either
attend and produce or cause to be produced
the books of account and all evidence on which the dealer relies in support of
his returns including tax invoice, if any, or to produce such evidence as
specified in the notice.
(2) The
dealer 'shall provide all cooperation and assistance to the Commissioner to
conduct the proceedings under this section at his business premises.
(3) If
proceedings under this section are to be conducted at the business premises of
the dealer and it is found that the dealer or his authorized representative is
not available or not functioning from such premises, the Commissioner shall assess
to the best of his judgement the amount of tax due from him.
(4) If
the Commissioner, after considering all the evidences produced in course of the
proceedings or collected by him, is satisfied that any dealer
(a) has
not furnished return in respect of any period by the prescribed date; or
(b) has
furnished incomplete and incorrect return for any period; or
(c) has
failed to comply with any notice under sub‑section (1) or sub‑section
(3); or
(d) has
failed to maintain accounts in accordance with the provisions of this Act or
has not regularly followed any method of accounting,
the Commissioner shall assess to the best of his
judgement the amount of tax due from such dealer.
(5) If the
Commissioner is satisfied that the dealer, in order to evade or avoid payment
of tax-
(a) has
failed to furnish without reasonable cause, returns in respect of any period by
the prescribed date; or
(b) has
furnished incomplete and incorrect returns for any period; or
(c) has
availed himself of tax credit to which he is not entitled to; or
(d) has followed such method of accounting
which does not enable the
Commissioner
to assess the tax due from him,
he shall, after giving the dealer reasonable
opportunity of being heard, direct him to pay, in addition to tax and interest
payable by him, a penalty not exceeding one and half times of the tax due but
which shall not be less than 10% of that amount.
32. Assessment
of dealer who fails to get himself registered
(1) If the
Commissioner, upon information which has come into his possession, is satisfied
that any dealer who has been liable to pay tax under this Act, in respect of
any period, has failed to get himself registered, the Commissioner shall
proceed in such manner as may be prescribed to assess to the best of his
judgement the amount of tax due from the dealer in respect of such period and
all subsequent periods and in making such assessment shall give the dealer
reasonable opportunity of being heard.
(2)
The Commissioner may, if he is satisfied that the
default was without reasonable cause, direct that the dealer shall pay, in
addition to the amount of tax so assessed, such amount as interest and penalty
as prescribed in section 25.
33. No assessment after five years
(1) No
assessment under sections 31 and 32 shall be made after the expiry of five
years from the end of the tax period to which the assessment relates:
PROVIDED that in case of offence under this Act for
which proceeding for prosecution has been initiated, the limitation as
specified in this sub‑section shall not apply.
(2) Any
assessment made or penalty imposed under this Chapter shall be without
prejudice to prosecution for any offence under this Act.
34. Turnover
escaping assessment
(1) Where
after a dealer is assessed under section 29 or section 30 for any year or part
thereof, the Commissioner has reason to believe that the whole or any part of
the turnover of the dealer in respect of any period has
(a) escaped
assessment; or
(b) been
under assessed; or
(c) been
assessed at a rate lower than the rate of which it is assessable; or
(d) been
wrongly allowed any deduction therefrom; or
(f)
been wrongly allowed any credit therein,
the Commissioner
may, serve a notice on the dealer and after giving the dealer reasonable
opportunity of being heard and making such enquiries as he considers necessary
proceed to assess to the best of his judgement, the amount of tax due from the
dealer in respect of such turnover, and the provisions of this Act shall, so
far as may be, apply accordingly.
(2) No
order of assessment shall be made under sub‑section (1) after the expiry
of five years from the end of the year in respect of which or part of which the
tax is assessable.
35. Exclusion
of time period for assessment
In computing the period of limitation specified for
assessment or reassessment, as the case may be, the time during which any
assessment or reassessment proceeding remained stayed under the order of a
competent Court shall be excluded.
36. Power
of reassessment in certain cases
(1) Where
any order passed by the Commissioner in respect of a dealer for any period is
found to be erroneous or prejudicial to the interest of revenue consequent to,
or in the light of any judgement or order of any Court or Tribunal, which has
become final, then notwithstanding anything contained in this Act, the
Commissioner may proceed to reassess the tax payable by the dealer in
accordance with such judgement or order, at any time within a period of three
years from the date of the judgement or order.
(2) Where
any Court or Tribunal passes an order in appeal or revision to the effect that
any tax assessed under this Act or the Central Sales Tax Act, 1956 should have
been assessed under the provision of a law other than that under which it was
assessed, then in consequence of such order or to give effect to any finding or
direction contained in such order such turnover and part thereof, may be
assessed or reassessed, as the case may be, to a tax at any time within five
years from the date of such order, notwithstanding any limitation period which
would otherwise be applicable to the assessment or reassessment made.
PAYMENT AND RECOVERY OF TAX, PENALTY, INTEREST AND
OTHER DUES
37. Payment
and recovery of tax, penalty and interest
(1) Tax
shall be paid in the manner herein provided and at such intervals as may be
prescribed.
(2) A
registered dealer furnishing returns under sub‑section (1) of section 24 shall
pay into Government treasury, in such manner and at such interval as may be
prescribed, the amount of tax due from him for the period covered under the
return along with the amount of penalty or interest or both payable by him
under section 24 and shall furnish a receipt from the Treasury showing the
payment of such amount.
(3) A
registered dealer furnishing a revised return in accordance with sub‑section
(3) of section 24, which shows that a greater amount of tax is due than was
paid or payable in accordance with the original return, shall furnish along
with the return a receipt showing payment of the differential amount in the
manner provided in sub‑section (2).
(4) (a) The amount of tax-
(i) due
where returns have been filed without full payment of tax due; or
(ii) assessed under section 29, section 30
and section 31 less the sum already paid in respect of such period together
with interest, if any, required to be paid and the penalty, if any, imposed to
be paid under sub‑section (5) of section 31 or sub‑section (2) of
section 32.
(b) the
amount of penalty imposed under any provision of this Act not covered under sub‑clause
(ii) of clause (a); or
(c) any
other dues under this Act, shall be paid by the dealer into Government Treasury
by such date as specified in the demand notice.
(5) Where
a dealer fails to make payment of the tax assessed or interest levied or
penalty imposed on him or any other amount due from him under this Act within
thirty days of the date of service of the notice of demand, the Commissioner
may, after giving the dealer reasonable opportunity of being heard, direct that
such dealer shall, in addition to the amount due pay, by way of penalty, a sum
equal to 2% of such amount of tax, penalty, interest or any other amount due,
for every month, for the period for which payment has been delayed by him after
the date on which such amount was due to be paid.
(6) The
amount that remains unpaid after the due date of payment in pursuance of the
notice issued under sub‑section (4) and sub‑section (5) shall be
recoverable as arrears of land revenue, or in accordance with the provisions
contained in section 38.
(7) Where
in pursuance of sub‑section (6), any proceeding for the recovery as an
arrear of land revenue of any tax, penalty, interest or part thereof or any
other amount remaining unpaid, have been commenced and the amount of tax,
penalty, interest or any other amount is subsequently enhanced ‑or
reduced as a result of any assessment made or order passed in the appeal,
revision or rectification under this Act, the Commissioner may, in such manner
and within such period as may be prescribed, inform the dealer and the
authority by whom or under whose order the recovery is to be made and thereupon
such proceeding may be continued as if the amount of tax, penalty, interest or
any other amount as modified, enhanced or reduced, had been substituted for the
tax, penalty, interest or any other amount which was to be covered under sub‑section
(6).
(1) Notwithstanding
anything contained in any law or contract, the Commissioner 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 known address) require any person who holds or may
subsequently hold any money for, or on account of such dealer, to pay into
Government Treasury in the manner specified in the notice, either forthwith or
upon the money becoming due or being held, or at or within the time specified
in the notice not being before money becomes due or is held, so much of the
money as is sufficient to pay the amount of tax due from the dealer or penalty
or both, as the case may be, under this Act, or the whole of the money when it
is less than that amount.
(2) The
Commissioner may, from time to time, amend or revoke any notice under sub‑section
(1) or extend the time for making such payment in pursuance of the notice.
(3) Any
person making any payment in compliance with a notice issued under sub‑section
(1) shall be deemed to have made the payment under the authority of the dealer
and the receipt from the Government Treasury shall be construed a good and
sufficient discharge of the liability of such person to the dealer to the
extent of the amount specified in the receipt.
(4) Any
person discharging liability to the dealer after service on him the notice
issued under sub‑section (1) shall, if the liability is discharged in any
manner other than that required under the said notice, be personally liable to
the State Government to the extent of the liability discharged or to the extent
of the liability of the dealer for tax or penalty, or both, whichever is less.
(5) Where
a person on whom a notice is served under sub‑section (1) proves to the
satisfaction of the Commissioner that the money demanded or any part thereof
were not due to the dealer, or that he did not hold any money for or on account
of the dealer, at the time the notice was served on him, nor is the money
demanded or any part thereof is likely to become due to the dealer or be held
for or on account of the dealer, then such person shall not be liable to pay
into Govt. Treasury any such money or part thereof.
(6) Any
amount of money which a person is required to pay under sub‑section (1)
or for which he is personally liable under sub‑section (4) shall, if it
remains unpaid, be recoverable in, the same manner as provided under sub‑section
(6) of section 38.
(7) Provisions
of this section shall be without prejudice to any action that may be or is
being taken under section 37 for recovery from the dealer the amount due from
him.
39. Collection
of tax only by registered dealers
(1) No
person who is not a registered dealer shall collect in respect of any sale of
goods by him in the State of Tripura any amount by way of tax under this Act
and no registered dealer shall make any such collection except in accordance
with the provisions of this Act and the Rules made thereunder and not beyond
the rate specified.
Notwithstanding anything contained in this sub‑section,
a registered dealer who has been permitted by the Commissioner for composition
of tax under section 15 shall not collect any sum by way of tax on the sale of
goods during the period to which such payment relates.
(2) If any
person-
(a) not
being a dealer liable to pay tax under this Act, collects any sum by way of
tax; or
(b) being
a registered dealer, collects any amount byway of tax in excess of the tax
payable by him,
shall be liable, in addition to the tax for which he
maybe liable, to a penalty of an amount equal to twice the sum so collected by
way of tax.
(3) If
the Commissioner in the course of any proceeding under this Act or otherwise
has reason to believe that any person has become liable to a penalty, or
forfeiture, or both, under sub‑section (2), he shall serve on such person
a notice in the prescribed form requiring him to appear and show cause as to
why a penalty or forfeiture or both of any sum as provided under sub‑section
(2) should not be imposed on him. The Commissioner may thereupon hold an
inquiry as he deems necessary and shall make such order as he deems fit.
40. Collection
of excess tax and forfeiture of such excess tax
(1) No
person shall collect any sum by way of tax in respect of sale of any goods on
which no tax is payable under the Act.
(2) No
dealer shall collect any amount by way of tax in excess of amount of tax
payable under the Act.
(3) Whoever
contravenes the provision of this section shall, by an order of the Commissioner,
be liable to pay penalty which may extend to two thousand rupees.
(4) Any
amount of tax collected, in excess of the rate specified under this Act, shall
be liable to be forfeited to the Government by an order of the Commissioner.
(1) Notwithstanding
anything contained in this Act, a Value Added Tax shall not be imposed under
this Act-
(i) where
such sale or purchase takes place in the course of inter‑State trade and
commerce; or
(ii) where
such sale or purchase takes place in the course of import of goods into the
territory of India or export of goods out of the territory of India.
(2) For the purpose of this
section, whether a sale or purchase takes place
(i) outside
the State of Tripura; or
(ii) in the
course of inter‑State trade and commerce; or
(iii) in
the course of import of goods into the territory of India or export of goods
out of the territory of India,
shall be determined in accordance with the provisions
of section 3, section 4 and section 5 of the Central Sales Tax Act, 1956.
42. 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 other
person under this Act on account of tax, penalty or interest shall be a first
charge on the property of the dealer or such person.
(1) Subject
to other provisions of this Act and the Rules made thereunder, the Commissioner
shall refund to a dealer the amount of tax, penalty and interest, if any, paid
by such dealer in excess of the amount due from him.
(2) Where
any refund is due to any dealer according to return furnished by him for any
period, such refund may provisionally be adjusted by him against the tax due or
tax payable as per the returns filed under section 24 for any subsequent period
in the year:
PROVIDED that, the amount of tax or penalty, interest
or sum forfeited or all of them due from, and payable by the dealer on the date
of such adjustment shall first be deducted from such refund before adjustment.
(1) If
a registered dealer has filed any return as required under this Act and the
return shows any amount to be refundable to the dealer on account of sales in
course of export out of the territory of India, then the dealer may apply in
the manner and form prescribed to the Commissioner for grant of provisional
refund pending audit and investigation to establish the correctness of the
claim and consequent assessment, if any.
(2) Subject
to the provisions of sub‑section (3), the Commissioner may require the
dealer to furnish a Bank Guarantee or other security as maybe prescribed for an
amount equal to the amount of refund and on receipt of such guarantee or other
security, the Commissioner shall grant the dealer a provisional refund that may
be determined as refundable.
(3) The
Commissioner may direct the assessment under section 34 of such dealer in
respect of the year containing the period covered by the said return to be
taken up as early as practicable and adjust the grant of provisional refund
against tax due, if any, as a result of that assessment.
(4) If, on
assessment, the provisional refund granted under sub‑section (2) is found
to be in excess, then the excess shall be recovered as if it is tax due from
the dealer under this Act.
(1) A
registered dealer entitled to refund in pursuance of any order under this Act
(including assessment under section 29, section 30 or section 31) or in pursuance
of any order by any Court, shall be entitled to receive, in addition to the
refund, simple interest at the rate of five percent per annum for the period
commencing after ninety days of the application claiming refund in pursuance to
such order till the date on which the refund is granted.
(2) The
interest shall be calculated on the amount of the refund due after deducting
therefrom any tax, interest, penalty or any other dues under this Act.
(3) If,
as a result of any order passed under this Act the amount of such refund is
enhanced or reduced, such interest shall be enhanced or reduced accordingly.
(4) When
a dealer is in default or is deemed to be in default in making the payment
under section 29, section 30 and section 31, he will be liable to pay simple
interest on such amount at the rate of one and half percent per month from the
date of such default for so long as he continues to make default in the payment
of the said tax.
(5) Where
as a result of any final order the amount of tax (including any penalty) due or
in default is wholly reduced, the amount of interest, if any, paid shall be
refunded, or if such amount is modified, the interest due shall be calculated
accordingly.
(6) Where
any amount of tax payable is enhanced by any such order, interest shall be
payable on the amount by which the tax is enhanced after the expiry of a period
of thirty days from the date of the order.
(7) Where
the realization of any amount remains stayed by the order of any court or
authority and such order is subsequently vacated, interest shall be payable
also for any period during which such order remained in operation.
(8) The
interest payable under this Act shall be deemed to be tax due under this Act.
46. Power
to withhold refund in certain cases
(1) Where
an order giving rise to refund is the subject matter of an appeal or further
proceeding or where any other proceeding under this Act is pending, and the
Commissioner is of the opinion that the grant of such refund is likely to
adversely affect the revenue and that it may not be possible to recover the
amount later, the Commissioner may withhold the refund till such time as he may
determine.
(2) Where
a refund is withheld under sub‑section (1), the dealer shall be entitled
to interest as provided under sub‑section (1) of section 45, if as a
result of the appeal or further proceeding or any other proceeding, he becomes
entitled to the refund.
47. Exemption
of certain sales and purchases
(1) Subject
to such conditions as it may impose, the Government may, if it is necessary so
to do in the public interest, by notification in the Official Gazette, exempt
any sales or purchases made to or by a class of dealers or persons specified in
the said notification from payment of the whole or any part of any tax payable
under the provisions of this Act and any notification issued under this section
may be issued so as to be retrospective to any date not earlier than the 1st
April, 2005 and such exemption shall take effect from the date of the
publication of the notification in the Official Gazette or such other earlier
or later date as may be mentioned therein.
(2) Where
any dealer or person has purchased any goods under a declaration or certificate
given by him under any notification issued under this section and
(a) any
of the conditions subject to which such exemption was granted, or
(b) any
of the recitals or the conditions of the declaration, or certificate is not
complied with for any reason whatsoever, then without prejudice to the other
provisions of this Act, such dealer or person shall be liable to pay tax on the
sale price of the goods at the rate set out against each of such goods in the
Schedule notwithstanding that such dealer or person was not liable to pay tax
under any other provisions of this Act and accordingly the dealer or the person
who has become liable to pay tax under this sub‑section shall file a
return in the prescribed form to the prescribed authority within a prescribed
time and shall include the sale price of such turnover in his return, and pay
the tax in the prescribed manner. The tax due from any such dealer or person
shall be assessed and recovered as if the person or dealer is a dealer liable
to be proceeded against under the provisions of this Act.
(3) If
the Commissioner has reason to believe that any person or dealer is liable to
pay tax under sub‑section (2), the Commissioner shall, after giving him a
reasonable opportunity of being heard, assess the amount of tax so due.
48. Maintenance
of accounts and records etc.
(1) Every
registered dealer or a dealer to whom a notice has been served to furnish
return under sub‑section (2) of section 24 shall maintain a true and up‑to‑date
account of the value of goods purchased or manufactured and sold by him or
goods held by him in stock, and, in addition to the books of account that a
dealer maintains and keeps for the purpose referred to in this sub‑section,
he shall maintain and keep such registers and accounts in such form in the
manner prescribed.
(2) Every
registered dealer or dealer referred to in sub‑section (1) shall keep at
his place of business all accounts, registers and documents maintained in the
course of business.
(3) Where
a dealer as referred to in sub‑section (1) has established branch offices
of the business in the State other than the principal place of business, the
relevant accounts, registers and documents in respect of each such branch
shall, without prejudice to the provisions of sub‑section (5), be kept by
him at such branch.
(4) If
the Commissioner is of the opinion that the accounts maintained by any dealer
or class of dealers do not sufficiently enable him to verify the returns
referred to in sub‑section (1) of section 24 or the assessment cannot be
made on the basis thereof, he may by an order, require such dealer or class of
dealers, to keep such accounts, in such form and in such manner as he may,
subject to rules made under this Act, direct.
(5) If
the Commissioner is satisfied that any dealer or class of dealers is not in a
position to maintain accounts in accordance with the provisions of sub‑section
(1), he may, for reasons to be recorded in writing, exempt such dealer from the
operation of the provisions of the said sub‑section.
49. Accounts
to be maintained by carriers
Notwithstanding anything contained in any other Act,
any transporter, carrier or transporting agent operating its transport business
in Tripura, shall maintain proper account of goods transported to or outside
Tripura through it in the manner prescribed and shall on demand by the
Commissioner be liable to furnish in the prescribed manner such information as
the Commissioner may require relating to the transportation of such goods and
shall also be bound to produce books of accounts for inspection and examination
by the Commissioner.
(1) Every
registered dealer making a taxable sale to another registered dealer shall
provide that purchaser at the time of sale with a tax invoice containing such
particulars as specified in sub‑section (2), and retain a copy thereof.
(2) The
tax invoice shall not be issued by a dealer in the following circumstances when
the sale is made,
(a) to a registered
dealer who has been permitted for composition of tax under section 15 in lieu
of VAT; or
(b) in
the course of export out of the territory of India; or
(c) in
the course of inter State trade and commerce; or
(d) in
respect of goods exempt from tax as per Schedule.
(3) Not
more than one tax invoice shall be issued for each taxable sale.
(4) The
tax invoice issued under sub‑section (1) shall contain the following
particulars on the original as well as copies thereof
(a) the
word 'Tax Invoice' in bold letters at the top or any prominent place;
(b) the
name, address and registration certificate number of the selling I registered
dealer;
(c) the
name, address and registration certificate number of the purchasing registered dealer;
(d) an
individual serialized number and the date on which the tax invoice is issued;
(e) description,
quantity, volume and value of goods sold and amount of tax charged thereon
indicated separately;
(f) signature
of the selling dealer or his employee, manager or agent, duly authorized by
him;
(g) the
name and address of the printer, and first and last serial number of tax
invoices printed and supplied by him to the dealer.
(5) Except
when tax invoice is issued under sub‑section (1), if a registered dealer
sells any goods exceeding such amount in value as may be prescribed, in any one
transaction to any person, he shall issue to the purchaser a retail invoice and
retain a copy thereof.
(6) The
retail invoice shall contain the following particulars on the original as
well The retail in as copies thereof,
(a) the
words 'Retail Invoice' or 'Cash Memo' or 'Bill' in bold letters at the top or
in a prominent place;
(b) the
name, address and registration certificate number of the selling registered
dealer;
(c) in
case the sale is in course of export out of the territory of India, the name,
address and registration number, if any, of, the purchasing dealer/ foreign
buyer and the type of statutory form, if any, against which the sale has been
made;
(d) an individual
serialized number and the date on which the retail invoice is issued;
(e) description,
quantity, volume and value of goods sold inclusive of tax, charged thereon;
(t) signature
of the selling dealer or his employee, manager or agent, duly authorized by
him;
(g) the
name and address of the printer, and last serial number of retail invoices
printed and supplied by him to the dealer.
(7) Tax
invoice shall be issued in triplicate. The original and the first copy shall be
issued to the purchaser or the person taking delivery of the goods, as the case
may be, and the second copy shall be retained by the selling dealer.
(8) Retail
invoice shall be issued in duplicate. The original shall be issued to the
purchaser and the duplicate copy shall be retained by the selling dealer.
(9) Every
dealer referred to in sub‑section (1) shall preserve books of account
including tax invoices and retail invoices until the expiry 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 its finality whichever is later.
(10) Where
such dealer is party to any appeal, or revision under this Act, he shall
retain, until the appeal or revision is finally disposed of, every record and
accounts that pertain to the subject matter of the appeal or revision.
Every dealer who maintains the records electronically
shall retain them in electronically readable format for the period specified in
section 48.
52. Requirement
to provide information
Notwithstanding anything contrary to the provisions of
this Act, the Commissioner may, for any purpose related to the administration
or enforcement of the provisions of this Act, by notice, require any Person to
provide Commissioner, within such reasonable time as is stipulated in the
notice, with any information or additional information including a return under
this Act, or any document including electronic records.
(1) Where
in any particular year, the gross turnover of a dealer exceeds forty lacs
rupees or such other amount as the Commissioner may, by notification in the
Official Gazette, specify, then such dealer shall get his accounts, in respect
of that year audited by an accountant within six months from the end of that
year and obtain a report of such audit in the prescribed form duly signed and
verified by such accountant and setting forth such particulars as may be
prescribed.
(2) A
true copy of such report shall be furnished by such dealer to the Commissioner
by the end of the month after expiry of the period of six months during which
the audit would have been completed.
(3) If any
dealer liable to get his accounts audited under sub‑section (1) fails to
get his accounts audited and furnish a true copy of the audit report within the
time specified in sub‑section (2), the Commissioner shall, after giving
the dealer a reasonable opportunity of being heard, impose on him, in addition
to any tax payable, a sum by way of penalty equal to 0.1 %, of the turnover as
he may determine to the best of his judgement in his case in respect of the
said period.
Explanation: For the purpose of this section,
"Accountant" means (i) a Chartered Accountant within the meaning of
the Chartered Accountants Act, 1949 and includes a person who by virtue of the
provisions of sub‑section (2) of section226 of the Companies Act, 1956 is
entitled to be appointed to act as an auditor of Companies registered under the
said Act or (ii) a Cost Accountant within the meaning of the Cost and Works
Accountants Act, 1959.
54. Dealer
to declare the name of his business manager
(1) Every
dealer, who is liable to pay tax, and who is a Hindu Undivided Family or an
association of persons, club or society, firm or company, or who is engaged in
business as the guardian or trustee or otherwise on behalf of another person,
shall, within the period prescribed, furnish a declaration in the manner
prescribed stating the name of the person or persons who shall be deemed to be
manager or managers of such 'dealer's business for the purpose of this Act.
(2) Such
declaration shall be furnished at the time of registration, wherever applicable
and shall be revised from time to time.
(3) The
statement furnished under this sub‑section shall also contain the name
and address with designation in relation to the business of such persons who
are authorized to receive notice and other documents under this Act and such
service on whom shall be binding on the dealer.
55. Liability
to pay tax in case of death
(1) Where a dealer, liable to pay tax under this Act, dies then-
(a) if the
business carried on by the dealer is continued after his death by his legal
representative or any other person, such legal representative or other person
shall be liable to pay tax including any penalty, sum forfeited and interest
due from such dealer under this Act or under any earlier law, in the like
manner and to the same extent as the deceased dealer, and
(b) if the
business carried on by the dealer is discontinued whether before or after his
death, his legal representative shall be liable to pay out of the estate of the
deceased, in the like manner and to the same extent as the deceased dealer
would have been liable to pay if he had not died, the tax including any
penalty, sum forfeited and interest due from such dealer under this Act or
under any earlier law,
whether such tax including any penalty, sum forfeited
and interest has been assessed before his death but has remained unpaid, or is
assessed after his death.
(2) Where
a dealer, liable to pay tax under this Act, is a Hindu Undivided Family and the
joint family property is partitioned amongst the various members or groups of members,
then each member or group of members shall be jointly and severally liable to
pay the tax including any penalty, sum forfeited and interest due from the
dealer under this Act or under any earlier law, up to the time of the
partition, whether such‑tax including any penalty, sum forfeited and
interest has been assessed before partition but has remained unpaid, or is
assessed after partition.
(3) Where
a dealer liable to pay tax under this Act, is a firm, and the firm is
dissolved, then every person who was a partner shall be jointly and severally
liable to pay to the extent to which he is liable under section 57, the tax
including any penalty, a sum forfeited and interest due from the firm under
this Act or under any earlier law, up to the time of dissolution, whether such
tax including any penalty, sum forfeited and interest has been assessed before
such dissolution but has remained unpaid, or is assessed after dissolution.
(4) Where
a dealer, liable to pay tax under this Act, transfers or otherwise disposes of
his business in whole or in part, or effects any change in the ownership
thereof, in consequence of which he is succeeded in the business or part
thereof by any other person, the dealer and the person succeeding shall jointly
and severally be liable to pay the tax including any penalty, sum forfeited and
interest due from the dealer under this Act or under any earlier law, up to the
time of such transfer, disposal or change, whether such tax including any
penalty, sum forfeited and interest has been assessed before such transfer,
disposal or change but has remain unpaid, or is assessed thereafter.
(5) Where the dealer, liable
to pay tax under this Act,-
(a) is the
guardian of award on whose behalf the business is carried out by the guardian,
or
(b) is the
trustee who is carrying on the business under a trust for the beneficiary,
then,
if the guardianship or the trust is terminated, the
ward or the beneficiary, as the case may be, shall be liable to pay the tax including
any penalty, sum forfeited and interest due from the dealer up to the time of
termination of the guardianship or trust, whether such tax including any
penalty, sum forfeited and interest has been assessed before the termination of
the guardianship or trust, but has remain unpaid, or is assessed thereafter.
(6) Where
a dealer liable to pay tax under this Act is succeeded in the business by any
person in the manner described in clause (a) of sub‑section (1) or in sub‑section
(4), then such person shall be liable to pay tax on the sales or purchases of
goods made by him on and after the date of such succession and shall (unless he
already holds a certificate of registration) within thirty days thereof apply
for registration.
56. Certain
agents liable to tax for sales on behalf of principal
(1) Where
any person sells or purchases any taxable goods on be half of his principal
then such person and his principal shall both be jointly and severally liable
to pay taxes on the turnover of such sales or purchases:
PROVIDED that, if the principal, on whose behalf the
commission agent has sold or purchased any goods, shows to the satisfaction of
the Commissioner that the tax has been paid by such commission agent on such
goods, the principal shall not be liable to pay the tax again in respect of the
same transaction.
(2) Where
a manager or agent of a non‑resident dealer sells or purchases any goods
on behalf of a non‑resident dealer in the State, then the non‑resident
dealer and the manager or agent residing in the State, shall be jointly and
severally liable to pay tax on the turnover of such sales or purchases:
PROVIDED that, if the non‑resident dealer shows
to the satisfaction of the Commissioner that the tax payable in respect of such
sale or purchase has been paid by the manager or agent residing in the State,
then the non‑resident dealer shall not be liable to pay in respect of the
same transaction.
(1) Notwithstanding
anything contained in the Indian Partnership Act, 1932 or any contract to the
contrary, where any firm is liable to pay tax under this Act, the firm and each
of the partners of the firm shall be jointly and severally liable for such
payments and accordingly any notice or order under this Act may be served on
any person who was a partner during the relevant time whether or not the firm
has been dissolved and all the provisions of this Act shall apply accordingly.
(2) Where
any such partner retires from the firm, he shall be liable to pay the tax,
penalty, sum forfeited and interest remaining unpaid at the time of his
retirement and any such amount due up to the date of retirement though un‑assessed
at that date.
(1) When
two or more companies are to be amalgamated by the order of a court or 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 and purchase will be included in the turnover of the sales
or of purchases of the respective companies and will be assessed to tax
accordingly.
(2) Notwithstanding
anything contained in the said order, for all of the purposes of this Act, the
said two or more companies will be treated as distinct companies and will be
treated as such for all periods up to the date of the said order and the
registration certificates of the said companies will be cancelled, where
necessary, with effect from the date of the said order.
(3) Words
and expressions used in this section, but not defined, will have the respective
meanings as in the Companies Act, 1956.
INSPECTION OF ACCOUNTS, DOCUMENTS AND SEARCH OF
PREMISES
59. Production and inspection of accounts and
documents and search of premises
(1) The
Commissioner may, subject to such conditions as may be prescribed, require any
dealer to produce before him any accounts or documents, or to furnish any
information, relating to stock of goods or sale, purchase and delivery of goods
or to payments made or received by the dealer, or any other information
relating to his business, as may be necessary for the purpose of this Act.
(2) All
accounts, registers and documents relating to stock of goods, or purchase, sale
and delivery of goods, payments made or received by any dealer and all goods
and cash kept in any place of business of any dealer, or in any vessel or in
vehicle shall at all reasonable time be open to inspection by the Commissioner,
and the Commissioner may take or cause to be taken such copies or extracts of
the said accounts, registers or documents and such inventory of the goods and
cash found as appears to him necessary for the purpose of this Act.
(3) If
the Commissioner has reasons to believe that any dealer has evaded or is
attempting to evade the payment of any tax due from him, he may, for reasons to
be recorded in writing, seize such accounts, registers or documents of the
dealer as may be necessary, and shall grant a receipt for the same, and shall
retain the same for so long as may be necessary in connection with any
proceeding under this Act or for the prosecution, under any law.
(4) For
the purposes of sub‑section (2) or sub‑section (3), the
Commissioner may enter and search any place of business of any dealer or any
other place where the Commissioner has reason to believe that the dealer keeps
or is for the time being keeping any account, register or document of his
business or stock of goods relating to his business.
(5) Where
any books of accounts, other documents, money or goods are found in the
possession or control of any person in the course of any search, it shall be
presumed, unless the contrary is proved, that such books ‑of accounts,
other documents, money or goods belong to such person.
(1) With
a view to identify dealers who are liable to pay tax under the Act, but have
remained unregistered, the Commissioner shall from time to time cause a survey
of unregistered dealers.
(2) For
the purpose of the survey, the Commissioner may by general or special notice
require any dealer or class of dealers to furnish the names, addresses and such
'other particulars as he may find necessary relating to the persons and dealers
who have purchased any goods from or sold any goods to such dealer or class of
dealers during any given period.
(3) For
the purposes of survey, the Commissioner may call for details and particulars regarding
the services provided by public utilities and financial institutions including
banking companies which in his opinion will be relevant and useful for the
purposes of the survey. He may from time to time cause the results of the
survey to be published in any manner that he thinks fit so however as not to
disclose or indicate the identity of any particulars unregistered dealer
identified during the survey.
(4) The
Commissioner may, for the purposes of the survey, enter any place where a
person is engaged in business but is unregistered or has not applied for grant
of the certificate of registration, whether such place will be principal place
of business or not of such business and require any proprietor, employee or any
other person who may at that time and place be attending in any manner to, or
helping in, the business
(i) to
afford him the necessary facility to inspect such books of accounts or other
documents as he may require and which may be available at such place,
(ii) to
afford him the necessary facility to check or verify the cash, stock or other
valuable articles or things which may be found therein, and
(iii) to
furnish such information as he may require as to any matter which may be useful
for, or relevant to any proceedings under this Act.
Explanation: For the purposes of this sub‑section,
a place where the person is engaged in business will also include any other
place where any of the books of accounts or other documents or any part of the
cash, stock or other valuable articles or things relating to the business are
kept.
(5) In
course of inspection, the Commissioner may make or cause to be made extracts or
copies from books of accounts and other documents inspected by him, make an
inventory of any cash, stock or other valuable article or thing checked or
verified by him, and record the statement of any person which may be useful
for, or relevant to, any proceeding under this Act.
(6) The
Commissioner, in exercise of the powers under this section, shall on no
account, remove or cause to be removed from the place
where he has entered any books of accounts, other documents, or any cash, stock
or other valuable article or thing.
(1) The
Government shall endeavor to introduce and establish an automated data
processing system for complementing the purposes of the Act and for incidental
and allied matters.
(2) In
order to make the said system effective, the Government may from time to time
make regulations for regulating the interactions between the dealers,
authorities appointed or constituted under the Act and the Government Treasury.
(3) The
Regulations shall be published in the Official Gazette and may be made
retrospective to any date not earlier than 1st April, 2005.
62. Power
to collect statistics
(1) If
the Commissioner considers that for the purpose of the better administration of
this Act, it is necessary so to do, he may by notification in the Official
Gazette, direct .that statistics be collected relating to any matter dealt
with, by or in connection to this Act.
(2) Upon
such direction being made, the Commissioner or any person or persons authorized
by him in this behalf may, by notification in the Official Gazette or by notice
in any newspaper or in such other manner as in the opinion of the Commissioner
or the said person is considered best to bring the notice to the attention of
dealers and other persons, call upon all dealers or any class of dealers or
persons to furnish such information or returns as maybe stated therein relating
to any matter in respect of which statistics are to be collected. The form in
which, the persons to whom or the authorities to which such information or
returns should be furnished, the particulars which they should contain, and the
intervals in which such information or returns should be furnished, shall be
such as may be prescribed.
(3) Without
prejudice to the generality of the foregoing provisions, the Government may by
rules provide that every registered dealer or, as the case may be, any class of
registered dealers shall furnish, in addition to any other returns provided for
elsewhere, an annual return in such form, by such date and to such authority as
may be prescribed and different provisions may be made for different classes of
registered dealers.
63. Disclosure
of information by a public servant
(1) All
particulars contained in any statement made, return furnished or accounts or
documents produced in accordance with this Act, or in any record of evidence
given in the course of any proceedings under this Act (other than proceeding
before a Criminal Court), or in any record of any assessment proceeding or any
proceeding relating to the recovery of a demand, prepared for the purposes of
this Act shall, save as provided in sub‑section (3), 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
servant of the Government to produce before it any such statement, return,
account, document or record or any part thereof, or to give evidence before it
in respect thereof.
(2) If,
save as provided in sub‑section (3), any servant of the Government
discloses any of the particulars referred to in sub‑section (1), he
shall, on conviction, be punished with imprisonment which may extend to six
months or with fine or with both:
PROVIDED that no prosecution shall be instituted under
this section except with the previous sanction of the Government.
(3) Nothing
contained in this section shall apply to the disclosure-
(a) of any
such particulars in respect of any such statement, return, accounts, documents,
evidence, affidavit or deposition, for the purpose of any prosecution under the
Indian Penal Code or the Prevention of Corruption Act, 1947, or this Act, or
any other law for the time being in force; or
(b) of any
such particulars to the Government or to any person acting in the execution of
this Act or to any person for the purposes of this Act; or
(c) of any
such particulars when such disclosure is occasioned by the lawful employment
under this Act of any process for the service of any notice or the recovery of
any demands; or
(d) of any
such particulars to a Civil Court in any suit, to which the Government is a
party, which relates to any matter arising out of any proceeding under this
Act; or
(e) of any
such particulars to any officer appointed to audit receipts or refunds of the
tax imposed by this Act; or
(f) of
any such particulars where such particulars are relevant to any inquiry into
the conduct of an official of the Sales Tax Department to any person or persons
appointed as Commissioner under the Commission of Enquiry Act, 1955, or to any
officer otherwise appointed to hold such inquiry or to a Public Service
Commission established under the Constitution when exercising its functions in
relation to any matter arising out of such inquiry; or
(g) of
such facts to an officer of the Central Government or any State Government as
may be necessary for the purpose of enabling that Government to levy or realize
any tax or duty imposed by it; or
(h) of any
such particulars to the Director, Economics and Statistics or any officer
serving under him or to any person or persons authorized under sub‑section
(2) of section 62 as may be necessary for enabling the Director or such person
or persons to carry on their official duties.
(i) of
any such particulars to an officer of the Central Government or any State
Government as may be necessary for the administration of any law in force in
India.
(1) No
information of any individual return or part thereof, with respect to any
matter given for the purposes of section 63, shall, without the previous
consent in writing of the owner for the time being or his authorized agent, be
published in such manner as to enable any particulars to be identified as
referring to a particular dealer and no such information shall be used for the
purpose of any proceedings under the provisions of this Act.
(2) Except
for the purposes of prosecution under this Act or any other Act, no person who
is not engaged in the collection of statistics under this Act or in compilation
or computerization thereof for the purposes of administration of this Act,
shall be permitted to see or have access to any information or any individual
return referred to in that section.
(3) If any
person required to furnish any information or return under section 62
(a)
willfully refuses or without lawful excuse neglects to
furnish such information or return as may by that section be required, or
(b) willfully
furnishes or causes to be furnished any information or return which he knows to
be incorrect or false,
he shall, on conviction, be punished with fine which
may extend to one thousand rupees and in case of a continuing offence to a
further fine which may extend to one hundred rupees for each day after the
first day during which the offence continues.
(4) If
any person engaged in connection with the collection of statistics under
section 62 or compilations or computerizations thereof willfully discloses any
information or the contents of any return given or made under that section,
otherwise than in execution of his duties under that section or for the
purposes of the prosecution of an offence under this Act or under any other
Act, he shall, on conviction, be punished with imprisonment for a term which
may extend to six months or with fine which may extend to one thousand rupees,
or with both.
(5) Nothing
in this section will apply to publication of any information relating to a
class of dealers or class of transactions, if in the opinion of the
Commissioner, it is desirable in the public interest, to publish such
information.
(1) Notwithstanding
anything contained in section 63 or 64, if the Government is of the opinion
that it is necessary or expedient in the public interest to publish or disclose
the name of any dealer or other person and any of the particulars relating to
any proceedings under this Act in respect of such dealer and person, it may
publish or disclose or cause to be published or disclose such names and particulars
in such manner as it thinks fit.
(2) No
publication or disclosure under this section shall be made in relation to any
tax levied or penalty imposed or interest levied or any conviction for any
offence connected with any proceeding under this Act until the time for
presenting an appeal to the appropriate appellate authority has expired without
an appeal having been presented or the appeal, if presented, has been disposed
of.
Explanation : In the case of a firm, company or other
association of persons, the names of the partners of the firm, the directors,
managing agents, secretaries, treasurers or managers of the company or the
members of the association, as the case may be, may also be published or
disclosed, if, in the opinion of the Government, the circumstances of the case
justify it.
(1) No
person shall take delivery or transport from any railway station, airport, post
office, or any other place whether of similar nature or otherwise, notified in
this behalf by the Government, any consignment of taxable goods exceeding such
quantities and except in accordance with such conditions as may be prescribed.
Such conditions shall be made with a view to ensure that there is no evasion of
the tax imposed by this Act.
(2) If
the Commissioner has reason to believe that any person has contravened or
attempted to contravene the provision of sub‑section (1) in respect of
any taxable goods, he may seize such goods together with any container or other
materials used for packing such goods and for the said purpose search any
place, vehicle or thing which may be suspected of being used for such
contravention.
(3) Any
person who contravenes the provision of sub‑section (1) shall be
punishable with imprisonment for a term, which may extend to six months or with
fine or with both.
(3)
An offence under this
section shall be bailable and cognizable.
67. Establishment of check posts for
inspection of goods in transport
(1) The
Government may, with a view to prevent or check avoidance or evasion of tax, by
notification in the Official Gazette, direct the establishment of the check
post or barrier at such places as may be specified in the notification and
every officer who exercises powers and discharges his duties at such check post
by way of inspection of documents produced and goods being moved, shall be in‑charge.
(2) The
driver or person in‑charge of vehicle or carrier of goods in movement
shall-
(a) carry with him the records of the goods
including challan, bills of sale or dispatch memos and prescribed declaration
form duly filled in and signed by the consignee or transporter of goods
carried;
(b) stop
the vehicle or carrier at every check post set up under sub‑section (1)
or at any other place by an officer authorized by the Commissioner in this
behalf;
(c) produce
all the documents including the prescribed forms relating to the goods before
the officer‑in‑charge of the check post or the authorized officer;
(d) give
all the information in his possession relating to the goods;
(e) allow
the inspection of the goods for search of the vehicle by the officer in‑charge
of the check post or any authorized officer.
(3) Where
any goods are in movement within the territory of the State of Tripura, an
officer empowered by the State Government in this behalf may stop the vehicle
or the carrier or the person carrying such goods, for inspection, at any place
within his jurisdiction and provisions of sub‑section (2) shall mtitatis mutandis
apply.
(4) Where
any goods in movement are without documents, or are not supported by documents
as referred to in sub‑section (2), or documents produced appeared to be
false or forged, the officer‑in‑charge of the check post or the
officer empowered under sub‑section (3), may
(a) direct
the driver or the person in‑charge of the vehicle or carrier or of the
goods not to part with the goods in any manner including by transporting or re‑booking,
till a verification is done or an enquiry is made, which shall not take more
than seven days;
(b) seize
the goods for reasons to be recorded in writing and shall give receipt of the
goods to the person from whose possession or control they are seized.
(5) The
officer‑in‑charge of the check post or the officer empowered under
sub‑section (3), after having given the person in‑charge of the
goods a reasonable opportunity of being heard and after having held such
enquiry as he may deem fit, shall impose for possession or movement of goods,
whether seized or not, in violation of the provisions of clause (a) of sub‑section
(2) or for submission of false or forged documents in addition to tax leviable,
a penalty equal to double the amount of tax, or rupees one thousand, whichever
is higher.
(6) During
the pendency of the proceeding under sub‑section (5), if anyone prays for
being impleaded as a party to the case on the ground of involvement of his
interest therein, the said officer‑in‑charge or the empowered
officer on being satisfied, may permit him to be included as a party to the
case; and thereafter, all provisions of this section shall mutatis mutandis
apply to him.
(7) The
officer‑in‑charge of the check post or the officer empowered under
sub‑section (3) may release the goods to the owner of the goods or to any
person duly authorized by such owner on payment of the tax and penalty imposed
under sub‑section (5).
(8) Where
the driver or person in charge of the vehicle or the carrier is found guilty
for violation of the provisions of sub‑section (2), subject to the
provisions of clause (a) of sub‑section (4), the officer‑in‑charge
of the check post or the officer empowered under sub‑section (3) may
detain such vehicle or carrier and affording an opportunity of being heard to
such driver or person in charge of the vehicle or the carrier, may, impose a
penalty not exceeding ten thousand rupees.
(9) Where
a transporter, while transporting goods, is found to be in collusion with
dealer to avoid or evade tax, the officer‑in‑charge of the check
post or the officer empowered under sub‑section (3), shall detain
the vehicle or carrier of such transporter and after affording him an
opportunity of being heard with prior approval in writing of the Commissioner
may confiscate such vehicle or carrier.
(1) The
Commissioner may, subject to the provisions of section 80, dispose of by public
auction any taxable goods seized under clause (b) of sub‑section (4) of
section 67 in such manner as may be prescribed, and so much of the sale
proceeds of the auction, after deducting the cost of conducting the auction, as
may be required for payment of the dues on account of tax and penalty, shall be
appropriated towards the same and the balance, if any, should be paid to the
person from whom the goods were seized or to the owner of such goods.
(2) Notwithstanding
anything contained elsewhere in this Act, for the purpose of this section, the
amount of tax payable for the taxable goods sold by auction, shall be
determined on the basis of the sale proceeds of the goods sold by public
auction under sub‑section (1) and the penalty leviable thereon may extend
to one hundred and fifty per cent of the tax so calculated.
(3) Nothing
in this section shall absolve a person from any other penalty to which he may
be liable for violation of any provision of the Act.
(1) Any
dealer objecting to an order of assessment or penalty passed under this Act,
may, within thirty days from the date of the service of such order, appeal to
the prescribed authority against such assessment or penalty:
PROVIDED that-
(i) no
appeal shall be entertained by the said authority unless, he is satisfied that
the amount of tax assessed or the penalty levied has been paid;
(ii) the
authority before whom an appeal has been filed may, for reasons to be recorded
in writing direct the appellant to pay any lesser amount which shall not be
less than fifty per cent of the tax assessed or fifty percent of the penalty
levied and, on payment of the amount so directed, entertain the appeal;
Explanation: For the purpose of clause (ii), any
amount paid either as tax or as penalty shall be deemed to be the amount paid
towards tax assessed or penalty levied and if the appeal is against both the
tax assessed and penalty levied, then the amount to be paid shall not be less
than fifty percent of both the tax and penalty.
(iii) the
authority before whom the appeal is filed may admit it after the expiration of
thirty days if such authority is satisfied that for reasons beyond the control
of the appellant or for any other sufficient cause it could not be filed within
time.
(2) Every
appeal under sub‑section (1) shall be presented in the prescribed form
and shall be verified in the prescribed manner.
(3) The
Appellate Authority shall fix a day and place for hearing and may from time to
time adjourn the hearing and make, or cause to be made, such further enquiry as
may be deemed necessary.
(4) In
disposing of an appeal under sub‑section (1), the Appellate Authority
may-
(a) confirm,
reduce, enhance or annul the assessment, or
(b) set
aside the assessment and direct afresh assessment after such enquiry as may be
ordered, or
(b)
confirm, reduce or
annul the order of penalty.
(1) The
Commissioner may call for and examine the record of any proceeding under this
Act, and if he considers that any order passed therein by any person appointed
under sub‑section (1) of section 18 to assist him, is erroneous insofar
as it is prejudicial to the interest of the revenue, he may, after giving the
dealer or transporter an opportunity of being heard and after making or causing
to be made such enquiry as he deems necessary, pass such orders thereon as the
circumstances of the case justify, including an order enhancing or modifying
the assessment, or canceling the assessment and directing a fresh assessment.
(2) In
the case of any order other than an order to which sub‑section (1)
applies, passed by any person appointed under sub‑section (1) of section
18 to assist him, the Commissioner may, either on his own motion or on a
petition by a dealer or a transporter for revision, call for the records of any
proceeding under this Act in which any such order has been passed and may make
such enquiry or cause such enquiry to be made, and subject to the provisions of
this Act, may pass such orders thereon, not being an order prejudicial to the
dealer or the transporter, as he thinks fit:
PROVIDED that no petition for revision by a dealer or
a transporter shall be admitted by the Commissioner unless at least fifty
percent of the amount of tax assessed, or as the case may be, fifty percent of
the amount of penalty levied, has been paid by the dealer or the transporter
where the order against which revision is filed relates to assessment of tax or
imposition of penalty.
(3) In
the case of a petition for revision under sub‑section (2) by a dealer or
a transporter, the petition must be made within ninety days from the date on
which the order in question was communicated to him or the date on which he
otherwise came to know of it, whichever is earlier:
PROVIDED that the Commissioner before whom the
petition is filed may admit it after the expiration of the period of ninety
days if he is satisfied that for reasons beyond the control of the petitioner
or for any other sufficient cause, it could not be filed within time.
(4) The
Commissioner shall not revise any order under this section in the following
cases-
(a) Where
an appeal against the order lies under section 69 or 71 but has not been made
and the time within which such appeal may be made has not expired, or in the
case of an appeal to the Tribunal the dealer or the transporter has not waived
his right of appeal; or
(b) Where
the order is pending on appeal under section 69; or
(c) Where
the order has been made the subject of an appeal to the Tribunal.
Explanation: An order by the Commissioner declining to
interfere shall, for the purpose of this section, be deemed not to be an order
prejudicial to the dealer or the transporter.
(1) Whoever
aggrieved by an order passed in appeal under section 69 or passed in revision
under sub‑section (1) of section 70 may appeal to the Tribunal within
sixty days of the date on which such order is communicated to him.
Explanation: Order passed in appeal or revision
mentioned in this sub‑section shall mean an order passed after an appeal
or revision is admitted under section 69 or, as the case may be, sub‑section
(1) of section 70 of the Act.
(2) The
Tribunal may admit an appeal after the expiration of the sixty days referred to
in sub‑section (1), if it is satisfied that for reasons beyond the
control of the appellant or for any other sufficient cause it could not be
filed within time.
(3) An
appeal to the Tribunal shall be in the prescribed form and shall be verified in
the prescribed manner, and shall be accompanied by a fee of one hundred rupees.
(4) The
Tribunal may, after giving the dealer or the transporter and the Departmental
Representatives an opportunity of being heard, pass orders thereon as it thinks
fit and shall communicate any such orders to the dealer and to the
Commissioner.
(1) A
dealer or a transporter who is dissatisfied with the decision of the Tribunal
or Revisional Authority may, within sixty days after being notified of the
decision, file a revision with the High Court; and the dealer or the
transporter so appealing shall serve a
copy of the notice of revision on the respondent to the proceeding.
(2) A
revision to the High Court may be made on question of law or an erroneous
decision or failure to decide a question of law that will be raised in the
revision.
(3) The
High Court may on application either by the petitioner or by the respondent
review any order passed by it provided such application is made within one year
from the date of receipt of the judgement.
73. Hearing
of Revision and Review by the High Court
A revision or review application presented before the
High Court under section 72 shall be heard by the bench consisting of not less
than two judges.
74. Power
to rectify error apparent on the record
(1) An
assessing, appellate or revisional authority including the Tribunal may, on an
application or otherwise at any time within three years from the date of any
order passed by it, rectify any error apparent on the face of the record:
PROVIDED that no such rectification which has the
effect of enhancing the liability to pay tax or penalty or penal interest shall
be made unless such authority has given notice to the person affected and has
allowed him a reasonable opportunity of being heard.
(2) Where
such rectification has the effect of enhancing the tax liability or penalty,
the Assessing Authority shall give the dealer or other person a notice of
assessment or penalty and the dealer or other person shall pay the tax in the
manner prescribed and when such rectification has the effect of reducing the
tax liability or penalty, the Assessing Authority shall issue refund of the
excess tax paid, if any.
(1) Whoever,
not being a registered dealer, falsely represents that he is or was a
registered dealer at the time when he sells or buys goods shall, on conviction,
be punished with imprisonment which may extend to one year or with fine or with
both.
(2) Whoever,
knowingly furnishes a false return shall, on conviction, be punished-
(i) in case where the amount of tax, which
could have been evaded if the false return had been accepted as true, exceeds
Rs. 10,000 with imprisonment for a term which may extend to one year or with
fine or with both.
(ii) in
any other case, with imprisonment for a term, which may extend to six months or
with fine or with both.
(3) Whoever
knowingly produces before the Commissioner, false bill, cash‑memo,
voucher, declaration, certificate or other document for evading tax payable
under this Act, shall on conviction, be punished
(i) in
case where the amount of tax which could have been evaded, if the documents
referred to above had been accepted as true, exceeds Rs. 50,000 during the
period of a year, with imprisonment for a term which may extend to one year or
with fine or with both.
(ii) in
any other case, with imprisonment for a term which may extend to six months or
with fine or with both.
(4) Whoever,
knowingly keeps false account of the value of the goods bought or sold by him
in contravention of the provisions of this Act, shall, on conviction, be
punished with imprisonment for a term which may extend to six months or with
fine or with both.
(5) Whoever,
knowingly produces false accounts, registers or documents or knowingly
furnishes false information, shall, on conviction, be punished
(i) in
case where the amount of tax which could have been evaded, if the accounts,
registers or documents or information referred to above had been accepted as
true, exceeds Rs. 50,000 during the period of a year, with imprisonment for a
term which may extend to one year or with fine or with both.
(ii) in
any other case, with imprisonment for a term which may extend to six months or
with fine or with both.
(6) Whoever,
issues to any person certificate or declaration under the Act, rules or
notifications or a false bill, cash‑memorandum, voucher, delivery
challan, lorry receipt or other document which he knows or has reason to
believe to be false, shall, on conviction, be punished with imprisonment for a
term which may extend to one year or with fine or with both.
(7) Whoever-
(i) willfully
attempts, in any manner whatsoever, to evade any tax leviable under this Act,
or
(ii) willfully
attempts, in any manner whatsoever, to evade any payment of any tax, penalty or
interest or all of them under this Act shall on conviction, be punished-
(a) in
case where the amount involved exceeds Rs.50,000 during the period of a year,
with imprisonment for a term which may extend to one year or with fine or with
both.
(b) in
any other case, with imprisonment for a term which may extend to six months or
with fine or with both.
(8) Whoever
aids or abets or induces any person in commission of any act specified in sub‑sections
(1) to (7) shall, on conviction, be punished with imprisonment which may extend
to six months or with fine or with both.
(9) Whoever-
(a) is engaged
in business as a dealer without being registered in willful contravention of
section 19, or
(b) fails
without sufficient cause to furnish any returns as required by section 24 by
the date and in the manner prescribed, or
(c) fails
without sufficient cause, when directed to keep any accounts or record, in
accordance with the provisions of this Act, or
(d) fails
without sufficient cause, to comply with any requirements made of him under
section 48, or
(e) voluntarily
obstructs any officer making inspection or search or seizure under section 59,
shall, on conviction, be punished with imprisonment
for a term which may extend to six months or with fine or with both.
(10) Whoever
fails, without sufficient cause, to furnish any return by the date and in the
manner prescribed under this Act shall on conviction, be punished with simple
imprisonment for a term which may extend to six months or with a fine, which
shall not be less than-
(i) rupees
two thousand, if the tax due for the period covered by the return does not
exceed rupees twenty thousand;
(ii) rupees
five thousand, if the tax due for the period covered by the return exceeds
rupees twenty thousand but does not exceed rupees one lakh;
(iii) rupees
ten thousand, if the tax due for the period covered by the return exceeds
rupees one lakh or with both.
(11) Whoever
commits any of the acts specified in sub‑sections (1) to (10) and the
offence is a continuing one under any of the provisions of these sub‑sections,
shall, on conviction, be punished with daily fine not less than rupees one
hundred during the period of the continuance of the offence, in addition to the
punishments provided under this section.
(12) Notwithstanding
anything contained in sub‑sections (1) to (11), no person shall be
proceeded against these sub‑sections for the acts referred to therein if
the total amount of tax evaded or attempted to be evaded is less than rupees
two hundred during the period of a year.
(13) Where
a dealer is accused of an offence specified in sub‑sections (1) to (11),
the person deemed to be the manager of the business of such dealer shall also
be deemed to be guilty of such offence, unless he proves that the offence was
committed without his knowledge or that he exercised all due diligence to
prevent the commission thereof.
(14) In
any prosecution for an offence under this section, which requires a culpable
mental state on the part of the accused, the court shall presume the existence
of such mental state, but it shall be a defence for the accused to prove the
fact that he had no such mental state with respect to the act charged as an
offence in that prosecution.
Explanation: Culpable mental state includes intention,
motive or knowledge of fact or belief in, or reason to believe a fact and a
fact is said to be proved only when the court believes it to exist beyond
reasonable doubt and not merely when its existence is established by a
preponderance of probability.
(1) Where
an offence under this Act or the rules had been committed by a company, every
person who at the time the offence was committed, was in charge of and was
responsible to the company for the conduct of the business of the company, as
well as the company shall be deemed to be guilty of the offence and shall be
liable to be proceeded against and punished accordingly:
PROVIDED that, nothing contained in this sub‑section
shall render any such person liable to any punishment provided in this Act 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.
(2) Not
with standing anything contained in sub‑section (1),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 is
attributable to any neglect on the part of, any director, manager, secretary or
other officer of the company, such director, manager, secretary or other
officer shall also be deemed to be guilty of that offence and shall be liable
to be proceeded against and punished accordingly.
Explanation: For the purpose of this section-
(a) 'company'
means a body corporate, and includes a firm or other association of
individuals; and
(b) 'director'
in relation to a firm means a partner in the firm.
(3) Where
an offence under this Act has been committed by a Hindu Undivided Family, the
karta thereof shall be deemed to be guilty of the offence and shall be liable
to be proceeded against and punished accordingly:
PROVIDED that nothing contained in this sub‑section
shall render the karta liable to any punishment if he proves that the offence
was committed without his knowledge or that he had exercised all due diligence
to prevent the commission of such offence:
PROVIDED FURTI IFR that, where an offence under this
Act has been committed by a Hindu Undivided Family and it is proved that the
offence has been committed with the consent or connivance of, or is
attributable to any neglect on the part of, any adult member of the Hindu
Undivided Family, such member shall also be deemed to be guilty of that offence
and shall be liable to be proceeded against and punished accordingly,
77. Penalty
payable by the transporter
(1) If
the Commissioner is satisfied that any transporter has delivered taxable goods
to any person without obtaining from the dealer, copy of the valid permit or
has concealed the actual particulars of the consignment transported by him, the
Commissioner may direct that such transporter shall pay, in addition to tax, by
way of penalty, a sum which may extend to one hundred and fifty percent of the
tax involved.
(2) No
order under sub‑section (1) shall be made unless the transporter has been
heard or has been given reasonable opportunity of being heard.
(1) Notwithstanding
anything contained in the Code of Criminal Procedure, 1973, all offences
punishable under this Act or rules made there under shall be cognizable and
bailable.
(2) Notwithstanding anything contained in the
Code of Criminal Procedure, 1973, it shall be lawful for the First Class
Magistrate to pass on any person convicted of an offence under section 63 or 64
a sentence or fine as provided in the relevant section, in excess of his powers
under section 29 of the said Code.
(1) Subject
to conditions, if any, as may be prescribed, the Commissioner may authorize,
either generally or in respect of a particular case or class of cases, any
officer or person subordinate to him to investigate all or any of the offences
punishable under this Act.
(2) Every
officer so authorized shall, in the conduct of such investigation, exercise the
power conferred by the Code of Criminal Procedure, 1973, upon an officer‑in‑charge
of a police station for the investigation of a cognizable offence.
(1) The
Commissioner may, either before or after the institution of proceedings of any
offence punishable under section 74 or under any rules made under this Act,
accept from any person charged with such offence by way of composition of the
offence under sub‑sections (1), (2), (3), (4), (5), (6), (7) or clauses
(a), (b), (c), (d), (e) of sub‑section (9) or sub‑section (10) of
section 75 in addition to the tax leviable, a sum of money not exceeding one
thousand rupees or double the amount of tax leviable whichever is greater.
(2) On
payment of such sum as may be determined by the Commissioner under sub‑section
(1), no further proceedings shall be taken against the accused person in
respect of the same offence and any proceeding, if already taken, shall stand
abated.
81. Appearance before any authority in proceedings
(1) Any
person who is entitled or required to attend before any authority including the
Tribunal in connection with any proceeding under this Act, otherwise than when
required to attend personally for examination on oath or affirmation, may
attend
(a) by
a relative or a person regularly employed by him, or
(b) by a
legal practitioner, or Chartered Accountant who is not disqualified by or under
sub‑section (2), or
(c) by a
sales tax practitioner who possesses the prescribed qualifications and is
entered in the list which the Commissioner shall maintain in that behalf, and
who is not disqualified by or under sub‑section (2), or
(d) any
person who, immediately before the commencement of this Act was a sales tax
practitioner under any earlier law only if such relative, person employed,
legal practitioner, Chartered Accountant, or sales tax practitioner is
authorized by such person in the prescribed form, and such authorization may
include the authority to act on behalf of such person in such proceedings.
(2) The
Commissioner may, by order in writing and for reasons to be recorded therein,
disqualify for such period as is stated in the order, from attending before any
such authority, any legal practitioner, Chartered Accountant, or sales tax
practitioner
(i) who
has been removed or dismissed from Government service, or
(ii) who
being a sales tax practitioner, a legal practitioner or a Chartered Accountant
is found guilty of misconduct in connection with any proceedings under this Act
by the Commissioner or by an authority, if any, empowered to take disciplinary
action against the member of the profession to which he belongs.
(3) No
order of disqualification shall be made in respect of any particular person
unless he is given a reasonable opportunity of being heard.
(4) Any
person against whom any order of disqualification is made under this section
may within one month of the date of communication of such order appeal to the
Tribunal to have the order cancelled or modified. The order of the Commissioner
shall not take effect until one month of the making thereof, or when an appeal
is preferred, until the appeal is decided.
(5) The
Commissioner may, at any time suo motu on an application made to him in this
behalf, revoke or modify any order made against any person under sub‑section
(2) and thereupon such person shall cease to be disqualified subject to such
conditions or restrictions that may be contained in such order.
82. Power
to take evidence or oath etc.
The Tribunal and the Commissioner shall, for the
purpose of this Act, have the same powers as are vested in a Court under the
Court of Civil Procedure, 1908 (Act V of 1908), when trying a suit, in respect
of the following matters:
(i) enforcing
the attendance of any person and examining him on oath or affirmation;
(ii) compelling
the production of documents;
(iii) issuing
Commission for the examination of witness and any such proceeding before the
Tribunal or the Commissioner shall be deemed to be a "Judicial
Proceeding" within the meaning of sections 193 and 228 and for the purposes of section 196 of the
Indian Penal Code, 1860 (Act XLV of 1860).
83. Declaration
of stock of goods held on the appointed day
The Commissioner may, by notification in the Official
Gazette, require that any class of registered dealers as may be specified in
the notification, declare such details regarding the stock of goods held by
them on the day immediately preceding the appointed day in such manner and with
such particulars and to such authority, as may notify in this behalf.
84. Bar of
suits in Civil Courts and indemnity
No suit shall be brought in any Civil Court to set
aside or modify any assessment made or orders passed under the provisions of
this Act, and no prosecution, suit or other proceedings shall lie against any
officer of the Government employed for execution of the provisions of this Act
and Rules for anything in good faith done or intended to be done under this Act
or the Rules made there under.
The Commissioner may, subject to such restrictions and
conditions as may be prescribed, delegate, by notification in the Official
Gazette, any of his powers under this Act to any person appointed under
subsection (1) of section 18 to assist him.
86. Power
to remove difficulties
If any difficulty arises in giving effect to the
provisions of this Act in consequence of the transition to the said provisions
from the provisions of the Act 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 the
difficulty.
(1) The
Government may make rules for carrying out the purposes of this Act.
(2) Without
prejudice to the generality of the foregoing power, such rules may, in
particular, prescribe-
(a) all
matters required by this Act to be prescribed;
(b) the
classes and duties of officers appointed for the purpose of enforcing the provisions
of this Act;
(c) the
procedure to be followed and the forms to be adopted in proceedings under this
Act;
(d) the
intervals at which, and the manner in which, the tax under this Act shall be
payable;
(e) the
dates by which and the authority to whom returns shall be furnished;
(f) the
manner in which refunds shall be made;
(g) the
fees, if any, for petitions, certificates and other matters;
(h) the
nature of accounts to be maintained by a dealer or transporter; and
(i) for
any other matter necessary forgiving effect to the purpose of this Act.
(3) Every
rule made by the Government under this Act shall be laid as soon as may be
after it is made, before the Legislative Assembly 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 of the successive session aforesaid, the
Legislative Assembly agree in making any modification in the rule or the
Legislative Assembly agree that the rule should not be made, the rule 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.
(1) A
registered dealer is entitled to input tax credit in respect of any goods held
as stock as on the date of commencement of this Act
(a) on the
amount of tax actually paid on the purchase of goods held as stock if it is
ascertainable from the records of the dealer, or
(c) in
other cases, on the amount of tax calculated at the rate to which the goods are
subjected to tax under the repealed Act on the estimated taxable turnover of
such goods.
(2) Input
tax credit as provided under sub‑section (1) shall be allowed as and when
sale of such goods takes place after the commencement of this Act:
PROVIDED that the Commissioner may, by notification in
the Official Gazette, freeze input tax credit for the period as may be
specified in the said notification.
(3) Any
registered dealer who claims input tax credit under the provisions of this
section shall file statement of such claim within thirty days from the
commencement of this Act, furnishing therein such details as may be prescribed
along with an inventory of such stock.
(4) A
registered dealer who would have continued to be so liable to pay tax under the
repealed Act had this Act not come into force, shall be deemed to be a
registered dealer under this Act.
(5) Notwithstanding
anything contained elsewhere in this Act -
(a) Any
person appointed as the Commissioner, Joint Commissioner or Assistant
Commissioner, or any person appointed to assist the Commissioner, under the
repealed Act and continuing in the office immediately before the appointed day,
shall, on and from the appointed day, be deemed to have been appointed under
this Act and shall continue in office as such till such person ceases to be the
Commissioner, joint Commissioner or Assistant Commissioner or ceases to be the
person appointed to assist the Commissioner.
(b) Any
dealer liable to furnish return under the repealed Act immediately before the
appointed day shall notwithstanding that a period, in respect of which is so
liable to furnish return, commences on any day before such appointed day and
ends on any day after such appointed day, furnish such return in respect of tax
payable for sales or purchases made up to the day immediately before such
appointed day and pay tax in accordance with the provisions of repealed Act and
shall furnish a separate return in respect of the remaining part of the period
which commences on such appointed day and pay tax due on such return for sales
or purchases made on and from such appointed day in accordance with the
provisions of this Act;
(c) Any
order delegating any power under the repealed Act or the rules made there under
by the Commissioner to any person appointed, by any designation, to assist him
before the appointed day shall, on and from such appointed day, continue in
force until the Commissioner amends, varies or rescinds such order after such
appointed day under this Act;
(d) Any
dealer, who is no longer liable to pay tax under the repealed Act and whose
account, registers or documents have been seized under that Act, shall continue
to be retained in accordance with provision of that Act on or after appointed
day;
(e) All
forms under the repealed Act or the rules made there under and continuing in
the force on the day immediately before the appointed day shall, with effect
from such appointed day, continue in force and shall be used it mutatis
mutandis for the purpose for which they were being used before such appointed
day until the Government directs, by notification, the discontinuance of the
use of such forms till such time as the Government may, by notification,
specify in this behalf;
(f) All
rules, regulations, notifications or orders made or issued under any of the
repealed Act and continuing in force on the day immediately before the
appointed day shall continue to be in force on or after such appointed day
insofar as they are not inconsistent with the provisions of this Act or the
rules made there under until they are repealed or amended;
(g) Any
form obtained or obtainable by the dealer from any prescribed authority or any
declaration furnished or to be furnished by or to the dealer under any of the
Acts so repealed or the rules made thereunder in respect of any sale of goods
before the appointed day shall be valid where such form is obtained or such
form is furnished on or after such appointed day;
(h) Any
application for revision, review or reference arising from any order passed
before the appointed day or any appeal arising from any assessment of tax or
determination of interest made before such appointed day or any application for
refund, or for form, in respect of any period before such appointed day, under
the repealed Act if made on or before such appointed day and pending on such
appointed day, shall be disposed of in accordance with the provisions of the
repealed Act;
(i) The
Commissioner or any other authority to whom power in this behalf has been
delegated by the Commissioner under the repealed Act may on his own motion,
review or revise any order passed before the appointed day in accordance with
the provision of that Act;
(j) Any
application for the form, for the transport of the goods into the State,
pending on the day immediately before the appointed day, shall be deemed to
have been made under this Act and shall be disposed of in accordance with the
provisions of this Act;
(k) Any
tax assessed, interest determined or penalty imposed under the repealed Act in
respect of sales or purchase made, or the repealed Act before the appointed
day, shall be payable or recoverable in accordance with the provisions of the
repealed Act.
(6) Where
a registered dealer was enjoying the benefits of reimbursement of tax under the
repeated Act immediately before the appointed day and who would have continued
to be so eligible on such appointed day under that Act had this Act not come
into force, maybe allowed reimbursement of tax by him under this Act by the
Commissioner, for the un‑expired period.
(1) The
Tripura Sales Tax Act, 1976 (Act No.11 of 1976) and the Tripura Additional
Sales Tax Act, 1990 (Act 6 of 1990) (hereinafter referred as the repealed Acts)
as in force in the State of Tripura are hereby repealed from the date of
commencement of this Act:
PROVIDED that such repeal shall not affect the
previous operation of the said Acts or any right, title, obligation or
liability already acquired, accrued or incurred there under and subject there
to, anything done or any action taken including any appointment, notification,
notice, order, rule, form, regulation, certificate, license or permit in
exercise of any power conferred by or under the said Acts, shall be valid and
always be deemed to have been valid, during the period that Act was in force
notwithstanding the repeal of the Act.
(2) Notwithstanding
the Repeal of the Acts
(a) any
action or proceedings already initiated under these Acts shall validly be
continued under the provisions of this Act which relates to the period prior to
the coming into force of this Act.
(b) any
person liable to pay any tax, fee, penalty, interest or other amount under that
Act for any period before coming into force of this Act, shall be levied,
assessed and collected under the provisions of this Act as if this Act were in
force during the period.
(3) All
arrears of tax, interest, penalty, fee or other amount due at the commencement
of this Act, whether assessed or levied before such commencement or assessed or
levied after such commencement, may be recovered as if such tax, penalty,
interest, fee or other amount is assessed or levied under the provisions of
this Act and all methods of recovery including levy of interest, penalty or
prosecution provided under this Act, shall apply to such arrears as if such
amounts are assessed, levied and demanded under this Act.
(4) Notwithstanding anything contained in sub‑section
(1), any application, appeal, revision or other proceedings made or preferred
to any authority under the said Act, and pending at the commencement of this
Act, shall, after such commencement, be transferred to and disposed of by the
officer or authority who would have had jurisdiction to entertain such
application, appeal, revision or other proceedings under this Act as if it had
been in force on the date on which such application, appeal, revision or other
proceedings was made or preferred.
1. ICRISAT
2. UNESCO
3. UNO
4. WHO
5. FAO
|
Sl. No. |
Description |
|
1. |
Agricultural implements not operated manually
or not driven by animal |
|
2. |
All equipments for communication such as,
Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch
Exchange (E.P.A.B.X.) etc. |
|
3. |
All intangible goods like copyright, patent, REP license etc. |
|
4. |
All kinds of bricks including fly ash bricks,
refractory bricks and ashphaltic roofing, earthen tiles. |
|
5. |
All types of yarn other than cotton and silk
yarn in hank and sewing thread. |
|
6. |
Aluminium utensils and enamelled utensils |
|
7. |
Arecanut powder and betel nut |
|
8. |
Acids |
|
9. |
Aluminium Conductor Steel Reinforced (ACSR) |
|
10. |
Aluminium, aluminium alloys, their products
(including extensions) not elsewhere mentioned in the Schedule or in any
other Schedule |
|
11. |
Article made of rolled gold and imitation gold |
|
12. |
Artificial silk yam, Polyster fibre yarn and staple fibre yarn |
|
13. |
Album |
|
14. |
Bamboo |
|
15. |
Bearings |
|
16. |
Beedi leaves |
|
17. |
Beltings |
|
18, |
Bicycles, tricycles, cycle rickshaws & parts |
|
19. |
Bitumen |
|
20. |
Bone meal |
|
21. |
Branded bread |
|
22. |
Bulk drugs |
|
23. |
Bagasse |
|
24. |
Basic Chromium Sulphate Sodium bi-Chromate bleach liquid |
|
25. |
Capital goods |
|
26. |
Castings |
|
27. |
Centrifugal, monobloc and submersible pumps and parts thereof |
|
28. |
Coffee beans and seeds, cocoa pod and chicory |
|
29. |
Chemical fertilizers, pesticides, weedicides and insecticides |
|
30. |
Coir and coir products excluding coir mattresses |
|
31. |
Cotton and cotton waste |
|
32. |
Crucibles |
|
33. |
Castrol oil |
|
34. |
Clay |
|
35. |
Declared goods as specified in section 14 of the Central Sales Tax
Act, 1956 |
|
36. |
Dyes, that is to say, (i) Acid Dyes, (ii)
Alizarine Dyes, (iii) Bases, (iv)Basic dyes, (v) Direct dyes, (vi) Naphthols,
(vii) Nylon dyes, (viii) optical whitening agents, (ix) Plastic dyes, (x)
Reactive dyes, (xi) Vat dyes, (xii) Sulphur Dyes, (xiii) All other Dyes not
specified elsewhere in the Schedule |
|
37. |
Edible oils, oil cake and de-oiled cake |
|
38. |
Electrodes |
|
39. |
Exercise book, graph book and laboratory note book |
|
40. |
Embroidery or Zari articles that is to say- (i) Imi, (ii) Zari, (iii) Kasab, (iv) Salma,
(v) Dabka, (vi) Chumki, (vii) Gota, (viii) Sitara, (ix) Naqsi, (x) Kora, (xi)
glass bead, (xii) Badla, (xiii) Gazal, (xiv) Embroidery machines, (xv)
Embroidery needles |
|
41. |
Ferrous and non-ferrous metals and alloys;
non-metals such as aluminium, copper, zinc and extrusions of those |
|
42. |
Fibres of all types and fibre waste |
|
43. |
Flour, atta, maida, suji, besan, etc. |
|
44. |
Fried grams |
|
45. |
Fire clay coal ash, coal boiler ash, coal
cinder ash, coal powder, clinker |
|
46. |
Gur, jaggery and edible variety of rub gur |
|
47. |
Hand pumps and spare parts |
|
48. |
Herb,
bark, dry plant, dry root, commonly known as jari booti and dry flower |
|
49. |
Hose pipes |
|
50. |
Hosiery goods |
|
51. |
Husk and bran of cereals |
|
52. |
HandLoom Machinery and parts &
accessories thereof |
|
53. |
Ice |
|
54. |
Incense
sticks commonly known as, agarbatti, dhupkathi or dhupbati |
|
55. |
Industrial
cables (High voltage cables, XLPE Cables, jelly filled cables, optical
fibres) |
|
56. |
Industrial inputs as listed in Schedule-VI
and packing materials |
|
57. |
IT
products as listed in Schedule-VII, telephone and parts thereof, teleprinter and wireless equipment
and parts thereof |
|
58. |
Kerosene oil sold through PDS |
|
59. |
Knitting wool |
|
60. |
Lignite |
|
61. |
Lime,
lime stone, products of lime, dolomite and other white washing materials not
elsewhere mentioned in this Schedule or in any other Schedule |
|
62. |
Linear alkyl benezene |
|
63. |
Laminated and decorative sheets, veneers |
|
64. |
Metals,
alloys, metal powders including metal pastes of all types and grades and
metal scraps other than those falling under declared goods |
|
65. |
Milk food |
|
66, |
Mixed P.V.C. stabilizer |
|
67. |
Medicine
and drugs including Ayurvedic, Homoeopathic and Unani medicines. |
|
68. |
Newars |
|
69. |
Napa Slabs (Rough flooring stones) |
|
70. |
Ores and minerals |
|
71. |
Paper and newsprint |
|
72. |
Pipes of
all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes |
|
73. |
Plastic footwear & Hawai Chappals |
|
74. |
Printed material including diary, calendar
etc. |
|
75. |
Printing ink excluding toner and cartridges |
|
76. |
Processed and branded salt |
|
77. |
Pulp of bamboo, wood and paper |
|
78. |
Palm fatty acid |
|
79. |
Paraffin wax of all grade standards other
than food grade standard including standard wax and match wax, slack wax |
|
80. |
Pens of all kinds including refills |
|
81. |
Plastic granules |
|
82. |
Readymade garments |
|
83. |
Renewable energy devices and spare parts |
|
84. |
Rubber, that is to say (a) raw Rubber, latex,
Dry ribbed Sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex,
prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry
rubber, block rubber crumb skimmed rubber and all other qualities and grades
of latex, (b) Re-claimed rubber, all grades and qualities, (c) Synthetic
rubber |
|
85. |
Safety matches |
|
86. |
Seeds |
|
87. |
Sewing machines |
|
88. |
Ship and other water vessels |
|
89. |
Silk fabrics |
|
90 |
Solvent oils other than organic solvent oil |
|
91. |
Spices of all varieties and forms including
cumin seed, aniseed, turmeric and dry chillies |
|
92. |
Starch |
|
93. |
Tamarind |
|
94. |
Tea |
|
95. |
Tractors, Threshers, harvesters and
attachments and parts thereof |
|
96. |
Transmission towers |
|
97. |
Transmission wires and towers |
|
98. |
Umbrella except garden umbrella |
|
99. |
Vanaspati (Hydrogeneted Vegetable Oil) |
|
100. |
Vegetable oil including gingili oil and bran oil |
|
101. |
Writing instruments |
|
102. |
Wet dates |
|
Sl. No. |
Description |
|
1. |
Abrasives including grinding stones, abrasive
sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder,
emery paste, water paper and the like |
|
2. |
Alcohol (ethyl & methyl), neutral spirit,
denatured spirit and rectified spirit |
|
3. |
Adhesive of all kinds including gum, glue,
adhesive solution, gum paste, lapping compound, liquid M-seal epoxy, shellac,
vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes,
gummed tapes and resin other than those specified elsewhere in this Schedule
or in any other Schedule |
|
4. |
Advertisement hoarding |
|
5. |
Aeroplanes and other aircrafts including
helicopters and all kinds of parachutes, dirigibles, all kinds of gliders,
all types of flying machines, aircrafts launching gear, parts and accessories
thereof |
|
6. |
(i) Air conditioning plants, air conditioners
and other air conditioning appliances, air coolers, room coolers including
all cooling appliances, apparatus and instruments; (ii) Refrigeration plants,
and all kinds of refrigerating appliances and equipments including
refrigerators, deep freezers, mechanical water coolers, coffee,
walk-in-coolers; (iii) Cold storage plants and equipments including
refrigeration materials like polystyrene and polyurethane foam materials used
in refrigerators and cold storage equipments; (iv) Water cooler cum heater
units; (v) Parts and accessories of items (i) to (iv) above |
|
7. |
Air purifiers, cupboard fresheners and
deodorizers, whether odourless or with odour |
|
8. |
Anti-bed sore made of PVC, rubber or other materials |
|
9. |
Apparatus for making coffee under pressure,
commonly known as espresso |
|
10. |
Arms, ammunitions and explosive of all kinds
including (i) rifles, revolvers, pistols and bayonets, truncheons and
ammunition used therewith (ii) Hand grenades; (iii) Air guns, air rifles and
pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators
caps, igniters, electric detonators, fuses and other blasting powder and the
like |
|
11. |
Articles and other goods of aluminum, brass,
bronze, copper, cadmium, lead and zinc other than specified in any other
Schedule. |
|
12. |
Articles made of horn, coconut shell, straw,
bamboo, cane and other woods other than those specifically included in any
other entry in this Schedule |
|
13. |
Asafetida including compounded asafetida |
|
14. |
Asbestos sheets and products, cement products
including products in combination with other materials not elsewhere mentioned
in this Schedule |
|
15. |
Asphaltic roofing |
|
16. |
Articles, equipments for gymnastics and health fitness equipments |
|
17. |
Baby and adult diapers |
|
18. |
Baby feeding bottles and nipples made of any material |
|
19. |
Bakery products including biscuits of all
varieties, cakes, pastries, pizza-breads, other than those specified in any
other Schedule |
|
20. |
Baking powder, bread improver, cake gel,
vinegar, wheat gluten and edible gelatin used for confectionery and ice
creams |
|
21. |
Batteries and parts thereof, dry cells,
button cells, solar cells of all kinds, parts and accessories thereof
including zinc calots and carbon rods |
|
22. |
Beds, pillows and quilts made of cotton or silk cotton |
|
23. |
Binoculars, opera glasses, other optical
telescope, astronomical instruments, microscopes, binocular microscope,
magnifying glasses, diffraction apparatus and mounting including theodolite,
survey instruments and optical lenses other than lenses for spectacles |
|
24 |
Blasting gun powder and other mechanical explosives |
|
25. |
Bleaching powder of all varieties and descriptions |
|
26. |
Boards such as planner boards, graph boards,
writing cum projecting boards, white mark ceramic steel dry wipe boards |
|
27. |
Bulldozers, excavators, earthmovers, dumpers,
dippers, pipe-layers, scrappers and the like, and parts and accessories
thereof |
|
28. |
Biomass briquettes |
|
29. |
Cables of all types, other than those
specifically included in this Schedule or in any other Schedule |
|
30. |
Cement including white cement and their
substitutes and cement concrete mixture |
|
31. |
Chinaware, porcelain ware and stoneware articles |
|
32. |
Cigar cases and cigarette cases, pipe
holders, tobacco pipes, cigarette filter and hookah |
|
33. |
Cinematographic equipments including video
cameras, projectors, over-head projectors, enlargers, plates and cloth
required for use therewith, sound- recording and reproducing equipments,
parts and accessories thereof and lenses exposed films, film-strips, arc or
cinema carbons, cinema slides, paper, paper boards required for use therewith |
|
34. |
Citronella oil |
|
35. |
Clip boards, clutch pencil, black lead, date
stamps, dusters, index file clips, pokers, office files of all kinds, paper
cutter, black board, black board dusters |
|
36. |
Coal tar |
|
37. |
Coconut products (other than sweets and confectionery and those specifically
included under any other item in this Schedule) |
|
38. |
Coffee powder including French coffee and coffee drink |
|
39. |
Collapsible gates, rolling shutters whether
operated manually, mechanically or electrically and their parts and grills
made of iron and steels |
|
40. |
Computer cleaning kit |
|
41. |
Conduit pipe and its fittings |
|
42. |
Confectionery including toffee, chocolate and
sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen
confectionery, frozen desert, chewing gum, bubble gum and the like |
|
43. |
Cooked food including beverages other than
liquor, served in, or supplied from any (a) hotel, (b) restaurant, (c)
refreshment room, (d) club or (e) eating house- |
|
44. |
Cooking gas other than those specified elsewhere |
|
45. |
Cosmetics and toilet articles, that is to
say, -Talcum powder, prickly heat powder, similar medicated body powder,
shampoo of all varieties and forms, hair and body cleaning powder of all
kinds, sandal wood oil, ramachom oil cinnamon oil, perfumes, scents, snow and
cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing
liquids, moisturizers, make-up articles (not including talcum powder),
complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair
removers, hair creams, lipsticks, nail polishes and varnishes, polish
removers, eye liners, eye lashes and body deodorants |
|
46. |
Cushion, mattress, pillows, seat cover and
other articles made wholly or partly of artificial or synthetic resin or
plastic foam or rubber foam |
|
47. |
Chemicals including Caustic Soda, Caustic
Potash, Soda ash, bleaching powder, Sodium bi-carbonate, Sodium
hydrosulphite, Sulphate of aluminum, Sodium nitrate, Sodium acetate, Sodium
Sulphate, acid Slurry, trisodium phosphate, Sodium tripoly phosphate, Sodium
Silicate, Sodium metasilicate, Carboxy methylcellulose, Sodium Sulphide,
acetic acid, Sodium bi-Sulphite, oxalic acid, Sodium thio- Sulphate, Sodium
Sulphate, Sodium alginate, benzene, citric acid, diethylene glycol, Sodium
nitrite, hydrogen peroxide, accetal dehyde, Pentaenythate, Sodium alpha
olefin, Sulphonate Sodium for mate, chemical components and mixtures and all
other chemicals not specified elsewhere in this Schedule or in any other
Schedule |
|
48. |
C.P. accessories |
|
49. |
Deccan hemp products other than deccan hemp fibre |
|
50. |
Detergents whether cake, liquid or powder,
toilet soap, washing soap, laundry brighteners, abir, blue, stain busters,
stain removers and all kinds of cleaning powder and liquids |
|
51. |
Dextrose
monohydrate or powder for food drink having dextrose monohydrate as major
ingredient |
|
52. |
Diesel locomotive and parts and accessories thereof |
|
53. |
Doors,
windows, ventilators, partitions, stands, ladders, etc. made of any materials |
|
54. |
Dry
fruits, nuts and kernel such as almond, pistha, dry grapes, figs, apricots,
walnut, cashew kernel other than those specified elsewhere in this Schedule |
|
55. |
Duplicating
machines, photo copying machines, reprographic copiers including roneo
machines, reprographic copiers including duplicators and any other apparatus
for obtaining duplicate copies, parts and accessories thereof, ribbons,
plates used therewith |
|
56. |
Dehydrated
vegetables and vegetable, mushrooms, Processed vegetables |
|
57. |
Electric motors, spare parts and accessories |
|
58. |
Electrical
domestic and commercial appliances including - food processors like mixer,
grinder, ovens, frying pans, roti-maker, rice cooker, deep fat frier, curd
maker, hot food cabinet, water heater including immersion heater, electric
kettle, electric knife, cooking ranges, washing machine, dish washer,
electric iron electric hair drier, electric hair remover, shavers, electric
time switches, mechanical timers, vacuum cleaner, water purifier, drier,
coffee roasting appliances, floor polishers, massage apparatus, sharpeners,
bending machines other than those specifically included under any other entry
in this Schedule or in any other Schedule |
|
59. |
Electrical
goods of all kinds used in the generation, transmission, distribution or in
the connection with the consumption of electricity, including all kinds of
transformers, inverters, voltage stabilizers, wires and cables, holders,
plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling
boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes,
power meters, meter boards, switch boards, penal boards, distribution boards,
electrical relays, single phasing preventors, wooden plugs, lighting
arrestors, electrical earthenware and porcelain ware, circuit breakers,
starters, chokes, power supply indicators, winding wires and strips, jointing
materials, heating elements, general lighting system (GLS) lamps, bulbs,
tubs, light fittings, chandeliers and their shades, fans , air circulators,
protectors, stands, fixtures, fittings, bettens, brackets, sound or visual
signaling apparatus such as bells, sirens, indicator penal, burglar or fire
alarms other than those specifically included under any other entry in this
Schedule or in any other Schedule |
|
60. |
Electronic goods: (i) electronic systems,
instruments, apparatus and appliance including television, audio & video
cassette tape recorder, compact disc writer, audio & video cassettes,
audio & video magnetic tapes and CDs, video cassette players, automatic
teller machines, music systems, amplifier, graphic equalizer, synthesizer,
tuner, tape deck, record player, record changer, compact disc player,
speaker, sales register; (ii) components, spare parts and accessories thereof
including cathode ray tube, electronic wires, sleeves, casings, capping,
cables, switches, plugs, holders, jacks, connectors, chokes, starters,
relays, fuses, head cleaners and lubricants of all kinds other than those
specifically included in any other entry in this Schedule or in any other
Schedule |
|
61. |
Electroplated nickel, chromium silver or german silver goods |
|
62. |
Empty gas cylinders |
|
63. |
Fax machines and their parts
and accessories |
|
64. |
Fibre glass sheets and articles made of fibre
glass other than those specifically included in this Schedule or in any other
Schedule |
|
65. |
Fire fighting equipments and devices |
|
66. |
Fire works including coloured matches |
|
67. |
Floor and
wall tiles of all varieties: (i) Ceramic tiles, glazed floor roofing and wall
tiles; (ii) Cuddappah stone slabs and Shahabad stone slabs; (iii) (a) Granite
blocks(rough or raw); (b) Polished granite slabs, including tomb stones,
monument slab and head stone; (iv) Black stone, Kota stone or any other
natural stone, (v) Marbles, that is to say, -(a) Marble boulders or lumps,
(b) Marble slabs (c) Marble chips (d) Marble dusts (e) marble floor tiles and
wall tiles (0 Other articles made of marbles (vi) Mosaic tiles, chips and
powder |
|
68. |
Floor coverings, that is to say: (i) carpets,
durries, druggets, kalins, galichas, carpetry and rugs whether tuffed, piled
or otherwise whether made from cotton, silk, synthetic or other fibres,
whether machine made, handmade or made on handlooms but excluding jute
carpets, coir carpets or mattings, handmade or handloom made woven durries
and jamakkalams; (ii) Laminated, impregnated or coated matting materials such
as linoleum including PVC(vinyl) materials |
|
69. |
Foam rubber products, plastic foam products,
or other synthetic foam products of every description including; (i) sheets;
(ii) cushions (iii) pillows and (iv) mattresses |
|
70. |
Food - (i) Ready to serve foods and food
preparations including instant foods, pickles, chatnis, sauces, jams,
marmalades, jellies, sweets and sweet meats, confectionery, chocolates,
toffees and savories like chips and popcorn; (ii) Sweets made of grounctnuts,
gingilly; (iii) Fried, roasted or salted grams and kernels; (iv) Semi-cooked
or semi-processed food stuffs like coconut milk, coconut milk powder, food
mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes,
vegetative and animal preparation sold in sealed container; (v) Food colours,
essences of all kinds and powders or tablets used for making food
preparation; (vi) Fruits other than dry fruits and vegetables products when
sold in tins, cans, bottles or in any kind of sealed containers; (vii) Paste
of onion, ginger or garlic and similar other pastes and combination thereof,
including curry paste, when sold in sealed container |
|
71. |
Footwear of all kinds excluding plastic
footwear and hawai chapels |
|
72. |
Fruit oils like - grape oil, orange oil, lemon oil, lime oil, carrot
oil etc (ii) Leaves oil such as mint oil, curry leaf oil etc. |
|
73. |
Fruits sold in preserved form |
|
74. |
Fur, skins with fur, and articles made of fur, skin and leather |
|
75. |
Furnaces and boilers of all types including
fluidized bed boilers and ignifluid boilers and boilers using agricultural
waste as fuel but not including boilers using municipal waste only as fuel |
|
76. |
Furniture
made from any material whether sold in assembled or unassembled form and
ready to assemble, and parts thereof. Explanation: Slotted angles, gussets, plates,
panels and strips which when assembled form furniture or equipments, shall be
deemed to be furniture or office equipments as the case may be, for the
purpose of this item. |
|
77. |
Garden and beach umbrellas and parts thereof |
|
78. |
Garnet sand |
|
79. |
Gas cylinders, gas stove, burners and other accessories thereof |
|
80. |
Gases, liquefied or not, other than those
specifically mentioned in this Schedule or in any other Schedule |
|
81. |
Glass and glassware other than those
specified elsewhere in this schedule or in any other Schedule |
|
82. |
Glycerin |
|
83. |
Hair-(i) Human hair; (ii) Wigs |
|
84. |
Handicrafts made out of any material
including jute table mats, jute door mats, jute handicrafts, jute wall
hangings, bidariware, handmade pottery items, hand made lamps, art works,
dokra items, coconut shell articles, conch and shell articles, palm leaves
articles, papier-machine articles, screwpine articles, straw articles, wood
carvings and wood figure, wooden inlaid articles |
|
85. |
Handlooms Machinery and parts and accessories thereof |
|
86, |
Helmets |
|
87. |
Hollow polyester fibre |
|
88. |
Hospital
instruments, apparatus, appliances, tools and aids used in medical,
surgical, dental, veterinary sciences or physiotherapy including electrical
and electronic equipments and appliances; syringes and needles; operation
theatre equipments; shadow bulbs and tubes, specially made operation and
examination tables and cots and suction apparatus; stands, stretchers,
trolleys, dental chairs, laboratory equipments and glassware; stethoscopes,
thermometers, lacometers, B.P. instruments, surgical cotton wool; enema cans,
bed pans, kidney trays and such other hospital ware; surgical gloves, aprons,
operation suits, rubber sheets, catheters, I.V. sets and the like; cervical
collars, abdominal belts, telonet paraffin gauze dressing, ultrasound jelly,
pinchers (steel), medical oxygen, medical kits, medical disposable
intravenous administration set, thermometer, mechanical nasal filters, instrument
steriliser, hospital wares, gypsona plaster of paris, bandage, fixed, partial
dentures, enameled iron trays, and abasis (used in the hospitals), Hospital
instruments - ECG instrument, ECG recording chart, ECG jelly, diagnostic and
therapeutic equipments, drip set, disposable hypodermic needles, cotton buds,
bed elevators, absorbent cotton rolls and the like |
|
89. |
Instant tea and instant coffee |
|
90. |
Insulated flexible air ducts made of PVC or other materials |
|
91. |
Internal combustion engine, marine engine,
diesel engine, oil engine, generators, their spare parts, other than those
specifically mentioned in this Schedule. |
|
92, |
Ivory, rosewood and sandalwood articles |
|
93. |
Jute-cum-polypropylene coverings |
|
94. |
Key chains and key holders |
|
95. |
Kitchenware including crockery, cutlery,
non-stock wares, heat resistant cookware, cook and serve ware to keep food
warm, casseroles, pressure cookers, pressure stoves, gas stoves, ovens, water
filters and similar home appliances not coming under any other entry in this
Schedule or in any other Schedule |
|
96. |
Laboratory reagents, disinfectants |
|
97. |
Laminated board of sheet of all varieties and
description including expanded polystyrene of all kinds of mica, sunmica,
formica, decolam, copper-clad board or sheet |
|
98. |
Leather goods |
|
99. |
Lifts, elevators, hoists, whether operated by
electricity, hydraulic powder,
mechanical power or steam |
|
100. |
Light roofing sheets (obtained by immersing
paper mat in bitumen) |
|
101. |
Lighters of all kinds including spark lighters |
|
102. |
Liquified petroleum gas |
|
103. |
Locks, padlocks and keys (all kinds) |
|
104. |
Low sulphur heavy stock (LSHS) |
|
105. |
Lubricants |
|
106. |
Machinery of all kinds (other than those
specifically mentioned in this Schedule) worked by (i) Electricity (ii)
Nuclear power (iii) Hydro-dynamic and steam power(iv) Diesel or petrol (v)
Furnace oil (vi) Kerosene (vii) Coal including coke and charcoal (viii) Any
other form of fuel or power (excluding human or animal labour) (ix) Parts and
accessories of machineries and tools used with the machineries mentioned in
sub-items (i) and (iii) above. |
|
107. |
Maize products, that is to say-liquid
glucose, dextrose, monohydrate, malto dextrin, glucose 'D', maize gluten,
maize oil, hydrol corn steep liquor |
|
108. |
Measuring devices such as (i) vernier
caliper, screw gauge, depth gauge, coating thickness gauge, dial indicator,
outside micro meter, mitutoya cylinder gauge, precision thread rink guage,
precision ply gauge, colour comparator, water meters, gas meters, industrial
thermometers, parts and accessories thereof, (ii) weighing machines of all
kinds including platform scales, weigh bridges, counter scales, spring
balances, weighing scales and balances, parts and accessories of such
machines and weights used therewith (iii) dipping measures, metric pouring
measures, conical measures, cylindrical measures (iv) meter scales, measuring
tapes, steel yards and survey chains |
|
109. |
Meat, poultry, fish, sea food, egg, fruits
and vegetables preserved and sold in airtight containers |
|
110. |
Mercury |
|
111. |
Menthol |
|
112. |
Mtallic products other than those specified
elsewhere in this Schedule or in any other Schedule- |
|
113. |
Micro cellular rubber |
|
114. |
Milk products including condensed milk,
skimmed milk powder, ghee, Partner, cheese, butter, butter oil, ice creams,
margarine, whether or not bottled, canned or packed |
|
115. |
Mosquito repellents including electric or
electronic mosquito repellents, gadgets and insect repellents, devices and
parts and accessories thereof |
|
116. |
Motor coolant, solvent oil and transformer oil |
|
117. |
Motor vehicle, chassis of motor vehicles,
motor cycles, motor combinations, motor scooter, mopeds, motorettes, three
wheelers, motor vessels, motor engine, trailers, motor bodies built on
chassis of motor vehicles and bodies built on motor vessels, components,
spare parts and accessories thereof |
|
118. |
Motor, operated electrically or otherwise,
and pump operated with or without motor, including spare parts, components
and accessories of such motor and pump |
|
119. |
Musical instruments, electrical and electronic |
|
120. |
Monoculars monocular |
|
121. |
Maize starch, maize gem |
|
122. |
Naphtha |
|
123. |
Natural & synthetic essential oils not
elsewhere specified in this Schedule or in any other Schedule |
|
124. |
Non-alcoholic beverages and their powders,
concentrates and tablets including - (i)
aerated water, soda water, mineral water,
water sold in sealed containers or pouches, (ii)
fruit juice, fruit concentrate, fruit squash,
fruit syrup and fruit cordial, (iii)
soft drinks, (iv)
health drinks of all varieties, (v)
other non-alcoholic beverages; not falling
under any other entry in this Schedule or in any other Schedule |
|
125. |
Office machines, equipments and apparatuses
including franking, address printing, tabulating, cash registering, cheque
writing, accounting, statistical, indexing, punching machines, stapler
machines, card punching and paper shredding machines and apparatuses; paper
pins, pen stands, pencil lead, pencil sharpeners, permanent makers, refill
leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin
studs |
|
126. |
Optical goods, that is to say, spectacles,
sun glasses, goggles, lenses and frames including attachment, parts and
accessories thereof and lens care solution |
|
127. |
Pyrogenic metal powders |
|
128. |
Paints, lacquers, polishes and enamels not
otherwise specified in this Schedule, including powder paints, stiff paste
paints and liquid paints; (ii) Colours; (iii) Pigments, including water
pigments and leather finishes; (iv) Dry distempers including cement based
water-paints, oil-bound distempers, plastic emulsion paints; (v) Varnishes,
french polish, bituminous and coal-tar blacks; (vi) Cellulose lacquers,
nitro-cellulose lacquers, clear and pigments and nitro-cellulose ancillaries
in liquid, semi-solid or pasty forms; (vii) Turpentine oil, bale-oil, white
oil (viii) Diluents and thinners including natural and synthetic drying and
semi- drying oils such as double boiled linseed oil, blown linseed oil, stand
oil, sulphurised linseed oil, parilla oil, whale oil and tung oil; (ix)
Glaziers putty, grafting putty, resin cements, caulking compounds and other
mastics, painters fillings, non-refractory surfacing preparations for
facades, indoor walls, false ceiling or the like; (x) Primers of all kinds;
(xi) All other materials used in painting and varnishing such as paint
brushes, paint removers and stainers of all kinds and the like |
|
129. |
Pan masala, pan chutney, scented supari and
the like |
|
130. |
Paper envelopes whether printed or not, paper
cups, pulp moulded products such as eggs tray and other paper products |
|
131. |
paraffin wax - food grade standard |
|
132 |
Perambulator including push chair for babies,
and spare parts, accessories and components thereof |
|
133. |
Photographic cameras and enlargers, flash
light apparatus, photo blocks, lenses, films including x-ray films and film
packs and plates, X-ray machine, scanners, medical imaging equipments,
chemicals used in the photographic development and printing process, paper
and cloth, photo albums, stamp, photo frames, photo mounts and other parts
and accessories required for use therewith. |
|
134. |
Plaster of paris |
|
135. |
Plastics sheets and articles made from all
kinds and all forms of plastic including articles made of polythene,
polyvinyl chloride, poly propylene, polyesterene and the like materials, but
excluding those specified in any other Schedule. |
|
136. |
Playing cards of every description |
|
137 |
Plywood, veneer plywood, hard board, particle
board, block board, insulation board, laminated board, batten board, hard or
soft wall ceiling, floor boards, and similar boards of wood of all kinds,
whether or not containing any material other than wood; (ii) All other
non-soft boards or insulating material made of any other material other than
wood |
|
138. |
Pollution control equipments, namely:-(i)
Water pollution control equipments - Coarse screen / micro screen (stainless
steel/ mild steel), Rotary screen / comminutor (stainless steel / detritor),
Racker arms, weirs, paddles, motor with reduction gear arrangements intended
for clarifiers for liquid waste treatment, surface aerators / floating
aerators and accessories, diffuses of all types for supply of air in liquid
waste treatment, radial arms and accessories for trackling filters,
demineraliser for effluent treatment, synthetic packing media for trackling
filters, packed bed columns / towers for effluent treatment, headers and
laterals with accessories for trickling filters, digestors, gas meters and
electrical heaters for digestors, gas holding tanks for digestors. |
|
139. |
Power driven pumps for liquids and liquid
elevators whether or not fitted with a measuring device excluding centrifugal
pumps, monoblock pump sets, submersible pumps and parts and accessories which
are actually adapted for use with pumps and valves |
|
140. |
Power factors and shunt capacitors of all kinds |
|
141. |
Packing cases and packing materials including
cork sheets, gunny bags, HDPE PP woven strips, HDP / PP Circular strips and
woven fabrics Hessain cloth, hessain based paper, polythene and Hessain based
paper, high density polythene fabric based paper and bituminised water proof
paper, jute twine, polythene and plastic bags including LDPE plastic bags for
milk pouches. Tin containers, shocks, tea, chests waste paper, wooden boxes,
wooden' shavings, wooden crates, wooden cable drums or other materials
notified by Govt. in this behalf (Explanation: planks panels, battens when
assembled will form tea chest or packing cases will come under packing cases
for the purpose of this entry) |
|
142. |
Petrochemicals (other than industrial inputs) |
|
143. |
Petrol and diesel additives |
|
144. |
Petroleum products other than specified in
any other Schedule |
|
145. |
(1)(A) Pollution
control equipments, Instrumentation (B) B.Oc incubator(C) C.Oc
apparatus, Ion analyzer, (2) Air pollution control equipments-filters (fabric
filters, bag filter vacuum filter), Electrostatic precipitators, cyclones,
wet scrubbers, partical analyzer (SO2, CO, NOx, SOx, Hydro Carbons, Chlorine,
fluorine etc.) personal samplers, detectors (for grass), high volume sampler,
pressure gauges, timber, filter head assembly, pitet tube, sampling train
(for ambient / stack air Quality monitoring) smoke meter, mist eliminator |
|
146. |
Rail coaches, wagons and parts and
accessories thereof |
|
147. |
Rain coat, tarpaulin and products of
waterproof cloth, rexin and PVC cloth. |
|
148. |
Rolling shutters and collapsible gates
whether operated manually, mechanically or electrically and their parts |
|
149. |
Rough synthetic gem boules |
|
150. |
RTS grills |
|
151. |
Rubber products, synthetic rubber products
and products of mixture of rubber and synthetic rubber including tread rubber
not elsewhere mentioned in this Schedule or in any other Schedule |
|
152. |
Saccharine |
|
153. |
Saffron |
|
154. |
Sanitary towels, sanitary napkins, beltless
napkins and tampous, baby diaper, baby nappies, disposable diapers |
|
155. |
Scientific instruments and lab equipments
like optical instruments, electrical instruments, scientific balance,
acoustic instruments, and mechanical instruments |
|
156. |
Shaving set, safety razor, razor blades,
razor cartridge, shaving brush, shaving cream, shaving soap, after shave
lotion and hair comb |
|
157. |
Shoe polish including shoe wax, cream and
whitener |
|
158. |
Silverware |
|
159. |
Sound transmitting equipments including
loudspeakers, Dictaphones, amplifiers and similar apparatus for recording and
reproducing sound and spare parts and accessories thereof |
|
160. |
Soya milk |
|
161. |
Sports goods excluding footwear and apparels |
|
162. |
Stainless steel sheets not falling under
declared goods |
|
163. |
Spriulina products and other supplemental
diet products in the form of pills, powders, capsules, etc. |
|
164. |
Stainless steel products excluding utensils |
|
165. |
Strong room or vault doors and ventilators,
armored or reinforced safes, strong boxes and doors, cash chests, cash or
deed boxes, wall coffers, safe deposit lockers and locker cabinets |
|
166. |
Studio backgrounds including lighting control
reflectors, tri-reflector, modifiers, backgrounds, curtains backgrounds, etc. |
|
167. |
Suit cases, brief cases, attach cases,
dispatch cases, trunks, purses, hand bags, vanity bags, vanity cases and
vanity boxes |
|
168. |
Synthetic gems |
|
169. |
Tabulating, calculating machines, parts and
accessories thereof |
|
170. |
Tailoring materials, namely needles,
scissors, hooks, buttons, zips, buckles, measuring tape and stick, collars
and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting
pins, long stitch kits, MS coated button / stars, zip fasteners, zippers,
cuff links, crochet hooks |
|
171. |
Tanning barks |
|
172. |
Telecommunication apparatus and ribbons used
therewith not falling under any other entry in this Schedule or in any other
Schedule. |
|
173. |
Television sets and component parts and
accessories thereof |
|
174. |
Timber. |
|
Explanation:
Timber includes all kinds of wood, standing trees, logs, planks,
rafters of any size or variety other than those coming under any specified entry
in this Schedule or in any other Schedule |
|
|
175. |
Tools and wear parts such as twist drills,
taps, reamers, spanners, screw-drivers, files, cutting pliers, hammers,
cutters, dies, button bits, tungsten, carbide wear parts, ceramic industrial
wear parts and the like |
|
176. |
Tooth paste, tooth powder (whether medicated
or not), tooth brush and other dentifrices, mouth washes and deodorants |
|
177. |
Torch light and bulbs |
|
178. |
Toys of all kinds including electrical and
electronics toys |
|
179. |
Transport equipments other than those
specifically mentioned in this Schedule |
|
180. |
Typewriters, typewriter ribbon used therewith, whether or not in
spools, correction fluids and spare parts |
|
181. |
Tyres and tubes other than those for
bicycles, tri-cycles, cycle rickshaws and wheel-chairs; flaps |
|
182. |
Vacuum flasks of all kinds and descriptions
including refills for such flasks and thermally insulated flasks, containers
and vessels including thermoses, thermic jugs, ice buckets or boxes, tins and
receptacles to keep food or beverages or other articles hot or cold and
components and accessories thereof |
|
183. |
Vegetable, mineral and other preparations,
tonics, food supplements, appetizers, dietical foods and all other
preparations for human consumption in liquid, pill, powder forms, whether
prepared according to pharmacopial standards of otherwise, other than those
specified elsewhere in this Schedule |
|
184. |
Vinegar |
|
185. |
Watches, clocks, time-pieces (whether or not
in combination with any other devices), stop watches, time switches,
mechanical-timers, time-records, auto print time punching clocks,
time-registers, instrument panel clocks of all kinds including all such
electronic devices, parts and accessories thereof, watch bands, watch
bracelets, watch chains, watch straps |
|
186. |
Water-distilled water, medicinal water, ionic water, battery water,
demineralised water - |
|
187. |
Water filter of all varieties and descriptions |
|
188. |
Water proofing, damp proofing and weather proofing compounds |
|
189. |
Water supply and sanitary equipments and
fittings of every description including storage tanks, sinks, wash basins,
wash basin pedestals, taps, pipe-fittings, bath showers, bidets, water closet
pans, flushing cisterns, urinals, commodes, man- hole covers used in
connection with drainage and sewerage disposals, parts and accessories
thereof |
|
190. |
Welding rods |
|
191. |
Wireless reception instruments and apparatus,
transistor radio, radio, radiograms and transistors and components thereof
including all electrical valves, accumulators, amplifiers and loud speakers
which are used exclusively in such instruments and apparatus. |
|
192. |
Yeast-fresh, dried or compressed; yeast
extract-paste of powder and yeast cell wall |
|
193. |
Miscellaneous items not covered in any other
Schedule |
|
S1.No. |
Description |
|
1. |
Gold, Silver and other precious Metals |
|
2. |
Articles of gold, silver and precious metals
including jewellary made from gold, silver and precious metals |
|
3. |
Precious stones |
LIST OF GOODS WHICH ARE TO BE KEPT OUTSIDE VAT AND
TAXABLE AT THE FIRST POINT.OF SALE WITHIN TRIPURA AT SUCH RATES AS MAY BE
SPECIFIED BY THE GOVERNMENT FROM TIME TO TIME BY NOTIFICATION IN THE OFFICIAL
GAZETTE
|
S1.No. |
Description |
|
1. |
Aviation gasoline, Aviation turbine fuel and
all other varieties of fuel for air crafts |
|
2. |
Diesel |
|
3. |
Liquor |
|
4. |
Lottery tickets |
|
5. |
Molasses |
|
6. |
Narcotics |
|
7. |
Petrol |
|
S1.No. |
Description |
|
1. |
Agricultural implements manually operated or
animal driven |
|
2. |
Aids and implements used by handicapped
persons |
|
3. |
Aquatic feed, poultry feed and cattle feed
including grass, hay and straw |
|
4. |
Betel leaves |
|
5. |
Books, periodicals and journals |
|
6. |
Charkha, Ambar Charkha; handlooms and
handloom fabrics and Gandhi Topi |
|
7. |
Charcoal |
|
8. |
Coarse grains other than paddy, rice and
wheat |
|
9. |
Candoms and contraceptives |
|
10. |
Cotton and silk yam in hank |
|
11. |
Curd, Lussi, butter milk and separated milk |
|
12. |
Earthen pot |
|
13. |
Electrical energy |
|
14. |
Firewood |
|
15. |
Fishnet and fishnet fabrics |
|
16. |
Fresh milk and pasteurised milk |
|
17. |
Fresh plants, saplings and fresh flowers |
|
18. |
Fresh vegetables & fruits |
|
19. |
Garlic and ginger |
|
20. |
Glass bangles |
|
21. |
Human blood and blood plasma |
|
22. |
Indigenous handmade musical instruments |
|
23. |
Kumkum, bindi, alta and sindur |
|
24. |
Meat, fish, prawn, and other aquatic products
when not cured or frozen; eggs and livestock and animal hair |
|
25. |
National flag |
|
26. |
Organic manure |
|
27. |
Non-judicial stamp paper sold by Government
Treasuries; postal items like envelope, post card etc. sold by Government;
rupee note, when sold to the Reserve Bank of India and cheques, loose or in book
form |
|
28. |
Raw wool |
|
29. |
Semen including frozen semen |
|
30. |
Silk worm laying, cocoon and raw silk |
|
31. |
Slate and slate pencils |
|
32. |
Tender green coconut |
|
33. |
Toddy, Neera and Arak |
|
34. |
Unbranded bread |
|
35. |
Unprocessed and unbranded salt |
|
36. |
Water other than- (i) aerated, mineral, distilled, medicinal,
ionic,. battery, demineralised water, and (ii) water sold in sealed container |
|
37. |
Prasadam, bhog or mahabhog by religious
institutions |
|
38. |
Rakhi |
|
39. |
Religious pictures not for use as calendar |
|
40. |
Sacred thread, commonly known as yagyopavit |
|
41. |
Chalk stick |
|
42. |
Idols made of clay |
|
43. |
Coconut in shell & separated kernel of
coconut other than kopra |
|
44. |
Bamboo matting |
|
45. |
Puffed rice, commonly known as Muri,
flattened or beaten rice, commonly known as Chiwra, parched rice, commonly
known Khoi, parched paddy or rice coated with sugar or gur, commonly known as
Murki |
|
46. |
Unprocessed green leaves of tea |
|
47. |
Paddy, rice, wheat and pulses. |
NEGATIVE
LIST OF ITEMS OF CAPITAL GOODS FOR INPUT TAX CREDIT
|
Sl. No. |
Description |
|
1. |
Civil structure and immovable goods or
properties. |
|
2. |
Building material used in construction
activity (Tax credit will be available to contractors for their transactions) |
|
3. |
Vehicles of all types |
|
4. |
Office equipment. |
|
|
Furniture, fixture including electrical
fixtures and fittings. |
|
6. |
Capital goods purchased prior to the
appointed day (Date of commencement of VAT Act) |
|
S1.No. |
Description |
|
1. |
A tax invoice as required under this Act
shall, unless the Commissioner provides otherwise, contain the following
particulars: - |
|
|
(a) the
words " tax invoice" written in a prominent place; |
|
|
(b) the
commercial name, address, place of business, and
the taxpayer identification number of the taxable person making the supply; |
|
|
(c) the
commercial name, address, place of business, and
the taxpayer identification number of the recipient
of the taxable supply; |
|
|
(d) the
individualized serial number and the date on which
the tax invoice is issued; |
|
|
(e) a
description of the goods or services supplied and the date on which the supply is made; |
|
|
(f) the
quantity or volume and the unit price of the goods
supplied; and |
|
|
(g) the
rate and total amount of the tax charged, the consideration for the supply exclusive of tax and the consideration inclusive of tax. |
|
2. |
A credit note as required under this Act shall, unless the
Commissioner provides otherwise, contain the following particulars: |
|
|
(a) the words "
credit note " in a prominent place; |
|
|
(b) the
commercial name, address, place of business, and
the taxpayer identification number of the taxable
person making the supply; |
|
|
(c) the
commercial name, address, place of business, and
the taxpayer identification number of the recipient
of the taxable supply; |
|
|
(d) the date on which the
credit note was issued; |
|
|
(e) the taxable value of
the supply shown on the tax invoice,
the correct amount of the taxable value of the
supply, the difference between those two amounts,
and the tax charged that relates to that difference; |
|
|
(f) a brief explanation
of the circumstances giving rise to
the issuing of the credit note; and |
|
|
(g) information
sufficient to identify the taxable supply
to which the credit note relates. |
|
3. |
A debit note as required under this Act
shall, unless the Commissioner provides otherwise, contain the following
particulars: |
|
|
(a) the
words " debit note " in a prominent place; |
|
|
(b) the
commercial name, address, place of business, and
the taxpayer identification number of the taxable
person making the supply; |
|
|
(c) the
commercial name, address, place of business, and
the taxpayer identification number of the recipient
of the taxable supply; |
|
|
(d) the
date on which the debit note was issued; |
|
|
(e) the
taxable value of the supply shown on the tax invoice,
the correct amount of the taxable value of the
supply, the difference between those two amounts,
and the tax charged that relates to that difference; |
|
|
(f) a
brief explanation of the circumstances giving rise to the issuing of the debit note; and |
|
|
(g) information
sufficient to identify the taxable
supply to which the debit
note relates. |
|
1. |
Animal including fish fats, oils, crude,
refined or purified |
|
2. |
Glycerol, crude, glycerol waters and glycerol
lyes |
|
3. |
Vegetable waxes,
beeswax etc. |
|
4. |
Animal or vegetable fats boiled, oxidised,
dehydrated etc. |
|
5. |
Liquid glucose (non-medicinal), Dextrose
syrup |
|
6. |
Denatured ethyl alcohol of any strength |
|
7. |
Manganese ores and concentrates |
|
8. |
Copper ores and concentrates |
|
9. |
Nickel ores and concentrates |
|
10. |
Cobalt ores and concentrates |
|
11. |
Aluminium ores and concentrates |
|
12. |
Lead ores and concentrates |
|
13. |
Zinc ores and concentrates |
|
14. |
Tin ores and concentrates |
|
15. |
Chromium ores and concentrates |
|
16. |
Tungsten ores and concentrates |
|
17. |
Uranium or thorium ores and concentrates |
|
18. |
Molybdenum ores and concentrates |
|
19. |
Titanium ores and concentrates |
|
20. |
Niobium', tantalum, vanadium or zirconium
ores and concentrates |
|
21. |
Precious metal ores and concentrates |
|
22. |
Other ores and concentrates |
|
23. |
Granulated slag (slag sand) from mfg. of iron
or steel |
|
24. |
Benzole |
|
25. |
Toluole |
|
26. |
Xylole |
|
27. |
Napthalene |
|
28. |
Phenols |
|
29. |
Creosole oils |
|
30. |
Normal Paraffin |
|
31. |
Butadine |
|
32. |
Bitumen |
|
33. |
Fluorine, chlorine, bromine and iodine. |
|
34. |
Sulphur, sublimed or precipitated, colloidal
sulphur |
|
35. |
Carbon (carbon blacks & other forms of
carbon) |
|
36. |
Hydrogen, rare gases & other non-metals. |
|
37. |
Alkali or alkaline earth metals |
|
38. |
Hydrogen chloride |
|
39. |
Sulphuric acid and anhydrides |
|
40. |
Nitric acid, sulphonitric acids |
|
41. |
Diphosphorous pentaoxide, phosphoric acid
etc. |
|
42. |
Oxides of boron, boric acids |
|
43. |
Halides and halide oxides of non-metals |
|
44. |
Sulphides of non-metals |
|
45. |
Ammonia, anhydrous |
|
46. |
Sodium hydroxide (caustic soda), Potassium
hydroxide (caustic potash) |
|
47. |
Hydroxide and peroxide of magnesium. |
|
48. |
Aluminium hydroxide |
|
49. |
Chromium oxides and hydroxides. |
|
50. |
Manganese oxides. |
|
51. |
Iron oxides and hydroxides |
|
52. |
Cobalt oxides and hydroxides |
|
53. |
Titanium oxides. |
|
54. |
Hydrazine & hydroxylamine and their
inorganic salts. |
|
55. |
Fluorides, fluorosilicates, etc. |
|
56. |
Chlorides, chloride oxides |
|
57. |
Chlorates and perchlorates, Bromates etc. |
|
58. |
Sulphides, Polysulphides. |
|
59. |
Dithionites; and sulphoxylates. |
|
60. |
Sulphites, thiosulphates |
|
61. |
Copper sulphate |
|
62. |
Nitrites, nitrates |
|
63. |
Phosphinates, phosphonates, etc. |
|
64. |
Carbonates, peroxocarbonates. |
|
65. |
Cyanides, cyanide oxides. |
|
66. |
Fulminates, cyanates and thiocyanates. |
|
67. |
Borates, peroxoborates |
|
68. |
Sodium dischromate. |
|
69. |
Potassium dischromate. |
|
70. |
Radioactive chemical elements. |
|
71. |
Isotopes and compounds. |
|
72. |
Compounds, inorganic or organic of ratre
earth metals. |
|
73. |
Phosphides, whether or not chemically
defined. |
|
74. |
Calcium carbides. |
|
75. |
Ethylene, Propylene. |
|
76. |
Cyclic Hydrocarbons. |
|
77. |
Halogenated derivatives of Hydrocarbons. |
|
78. |
Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons. |
|
79. |
Methanol |
|
80. |
DI-Ethylene Glycol, Mono-Ethylene Glycol |
|
81. |
Cyclic alcohols |
|
82. |
Halogenated, sulphonated derivatives of
products. |
|
83. |
Ethers, ether-alcohols, ether-phenols etc. |
|
84. |
Expoxides, epoxyalcohols, epoxyethers. |
|
85. |
Ethylene Oxide |
|
86. |
Acetals and hemiacetals. |
|
87. |
Aldehydes whether or not with other oxygen
function. |
|
88. |
Halogenated, sulphonated, nitrated
derivatives of phenols alcohols. |
|
89. |
Saturated acyclic monocarboxylic acids. |
|
90. |
Unsaturated acyclic monocarboxylic acids. |
|
91. |
Polycarboxylic acids. |
|
92. |
Carboxylic acids. |
|
93. |
Phosphoric ester and their salts. |
|
94. |
Esters of other inorganic acids. |
|
95 |
Amine-function compounds. |
|
96. |
Oxygen - function amino-compounds. |
|
97. |
Quaternary ammonium salts and hydroxides. |
|
98. |
Carboxyamide-function compounds. |
|
99. |
Carboxyamide-function compounds including
saccharin and its salts. |
|
100. |
Nitrile-function compounds. |
|
101 |
Diazo-, Azo- or azoxy-compounds. |
|
102. |
Organic derivatives of hydrazine or of
hydroxylamine. |
|
103. |
Organo-sulphur compounds. |
|
104. |
Ethylene Diamine Tetra Acetic Acid. |
|
105. |
Heterocyclic compounds with oxygen
heteroatom(s) only. |
|
106. |
Heterocyclic compounds with nitrogen
heteroatom(s) only. |
|
107. |
Nucleic acids and their salts. |
|
108. |
Sulphonamides. |
|
109. |
Glycosides, natural or reproduced by
synthesis and their salts. |
|
110. |
Vegetable alkaloids, natural or reproduced by
synthesis and their salts |
|
111. |
Tanning extracts of vegetable origin. |
|
112. |
Synthetic organic tanning substances. |
|
113. |
Colouring matter of vegetable or animal
origin. |
|
114. |
Synthetic organic colouring matter. |
|
115. |
Colour lakes. |
|
116. |
Glass frit and other glass. |
|
117. |
Other |
|
118. |
Printed driers. |
|
119. |
Printing ink whether concentrated or solid. |
|
120. |
Casein, Caseinates. |
|
121. |
Enzymes, Prepared enzymes. |
|
122. |
Artificial graphite. |
|
123. |
Activated carbon. |
|
124. |
Residual lyes from mfg. of wood pulp. |
|
125. |
Rosin and resin acids and derivatives. |
|
126. |
Wood tar, wood tar oils. |
|
127. |
Finishing agents, fixing of dye-stuffs. |
|
128. |
Prepared rubber accelerators. |
|
129. |
Reducers and blanket wash/roller wash. |
|
130. |
Reaction initiators, reaction accelerators. |
|
131. |
Mixed alkylbenzenes. |
|
132. |
Chemical elements doped. |
|
133. |
Industrial monocarboxylic fatty acids. |
|
134. |
Retarders. |
|
135. |
LLDPE/LDPE |
|
136. |
HDPE |
|
137. |
Polymers of propylene. |
|
138. |
PVC |
|
139. |
Acrylic polymers. |
|
140. |
Polyacetals. |
|
141. |
Polythene chips |
|
142. |
Polyamides. |
|
143. |
Amino-resins, polyphenylene oxide. |
|
144. |
Silicons. |
|
145. |
Petroleum resins. |
|
146. |
Cellulose and its chemical derivatives. |
|
147. |
Natural polymers. |
|
148. |
Ion-exchangers based on polymers. |
|
149. |
Self-adhesive plates, sheets, film, strip of
plastics. |
|
150. |
Flexible plain films. |
|
151. |
Articles for conveyance or packing of goods
of plastics. |
|
152. |
Natural rubber, balata, gutta percha. |
|
153. |
Synthetic rubber and factice derived from
oils. |
|
154. |
Reclaimed rubber. |
|
155. |
Compounded rubber, unvulcanised. |
|
156. |
Mechanical wood pulp, chemical wood pulp,
semi-chemical wood pulp |
|
157. |
Cartons, Boxes. |
|
158. |
Paper printed labels, paperboard printed
labels. |
|
159. |
Paper self-adhesive tape. |
|
160. |
Partially oriented yarn, polyester texturised
yam. |
|
161. |
Polyester Staple Fibre & Polyester Staple
Fibre Fill. |
|
162. |
Polyester Staple Fibre waste. |
|
163. |
Sacks and bags, of a kind used for packing of
goods. |
|
164. |
Carboys, bottles, jars, phials of glass. |
|
165. |
Stoppers, caps and lids. |
LIST OF I.T. PRODUCT'S
|
1. |
Word processing machines, Electronic
typewriters |
|
2. |
Microphones, multimedia speakers, headphones
etc. |
|
3. |
Telephone answering machines |
|
4. |
Prepared unrecorded media for sound recording |
|
5. |
Prepared unrecorded media for sound recording |
|
6. |
IT software or any media. |
|
7. |
Transmission apparatus other than apparatus
for radio or T.V. broadcasting |
|
8. |
Radio communication receivers, Radio Pagers |
|
9. |
Aerials, antennas and parts |
|
10 |
LCD Panels, LED panels and parts. |
|
11. |
Electrical capacitors, fixed, variable and
parts |
|
12. |
Electronic calculators |
|
13. |
Electrical resistors |
|
14. |
Printed Circuits |
|
15. |
Switches, Connectors, Relays for up to 5 amps |
|
16. |
DATA/Graphic Display tubes, other than
Picture tubes and parts |
|
17. |
Diodes, transistors & similar
semi-conductor devices |
|
18. |
Electronic Integrated Circuits and
Micro-assemblies |
|
19. |
Signal Generators and parts |
|
20. |
Optical fibre cables |
|
21. |
Optical fibre and optical fibre bundles,
cables |
|
22. |
Liquid Crystal devices, flat panel display
devices and parts |
|
23. |
Computer systems and peripherals, Electronic
diaries |
|
24. |
Cathode ray oscilloscopes, Spectrum
analysers, Signal analysers. |
|
25. |
Parts and Accessories of HSN 84.69, 84.70
& 84.71 |
|
26. |
D C Micromotors, Stepper motors of 37.5
watts. |
|
27. |
Parts of HSN 85.01 |
|
28 |
Uninterrupted power supply |
|
29. |
Permanent magnets and articles |
|
30. |
Electrical apparatus for line telephony or line
telegraphy. |