S.1 Short title

This Act may be called the Central Sales Tax (Amendment) Act, 1969.

S.2 Amendment of section 2

In section 2 of the Central Sales Tax Act, 1956(74 of 1956) (hereinafter referred to as the principal Act), in clause (j), for the words "and determined in the prescribed manner", the words "and determined in accordance with the provisions of this Act and the rules made thereunder" shall be, and shall be deemed always to have been, substituted.

S.3 Amendment of section 6

       In section 6 of the principal Act,--
       (a) after sub-section (1), the following sub-section shall be, and shall be deemed always to have been, inserted, namely: --
       "(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.";
       (b) in sub-section (2), for the word, brackets and figure "subsection (i)", the words, brackets, figures and letter "sub-section (1) or sub-section (1A)" shall be, and shall be deemed to have been, substituted with effect from the 1st day of October, 1958.

S.4 Amendment of section 8

In section 8 of the principal Act, in sub-section (2A), for the words, brackets and figures "Notwithstanding anything contained in sub-section (1) or sub-section (2)", the words, brackets, figures and letter "Notwithstanding anything contained in sub-section (1A) of section 6 or in subsection (1) or sub-section (2) of this section" shall be, and shall be deemed to have been, substituted with effect from the 1st day of October, 1958.

S.5 Insertion of new section 8A

       After section 8 of the principal Act, the following section shall be, and shall be deemed always to have been, inserted, namely: --
       "8A. Determination of turnover.--
       (1) In determining the turnover of a dealer for the purposes of this Act, the following deductions shall be made from the aggregate of the sale prices, namely:--
       (a) the amount arrived at by applying the following formula--
       Provided that no deduction on the basis of the above formula snail be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the aggregate of sale prices.
       Explanation.--Where the turnover of a dealer is taxable at different rates, t

S.6 Substitution of new section for section 9

       For section 9 of the principal Act, the following section shall be, and shall be (sic) always to have been, substituted, namely: --
       "9. Levy and collection of tax and penalties.--
       (1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:
       Provided that, in the case of a sale of goods during their movement from one, State to another, being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does n

S.7 Amendment of section 10A

       Section 10A of the principal Act shall be, and shall be deemed to have been, renumbered with effect from the 1st day of October, 1958 as sub-section (1) of that section and after the said sub-section (1), the following sub-section shall be, and shall be deemed to have been, inserted with effect from the said day, namely: --
       "(2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9--
       (a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods;
       (b) in the case of an offence falli

S.8 Amendment of section 13

In section 13 of the principal Act, in clause (f) of sub-section (2), for the word, brackets and figure "sub-section (3)", the word, brackets and figure "sub-section (2)" shall be, and shall be deemed always to have been, substituted.

S.9 Validation of assessments, etc.

       (1) Notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary, any assessment, re-assessment, levy or collection of any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment, re-assessment, levy or collection under the provisions of the principal Act before the 9th day of June, 1969, shall be deemed to be as valid and effective as if such assessment, re-assessment, levy or collection or action or thing had been made, taken or done under the principal Act as amended by this Act and accordingly--
       (a) all acts, proceedings or things done or taken by the Government or by any officer of the Government or by any other authority in connection with the assessment, re-assessment, levy or collection of such tax shall, for all purposes, be deemed to be, and to have always been, done

S.10 Exemption from liability to pay tax in certain cases

       (1) Where any sale of goods in the course of inter-State trade or commerce has been effected during the period between the 10th day of November, 1964 and the 9th day of June, 1969, and the dealer effecting such sale has not collected any tax under the principal Act on the ground that no such tax could have been levied or collected in respect of such sale or any portion of the turnover relating to such sale and no such tax could have been levied or collected if the amendments made in the principal Act by this Act had not been made, then, notwithstanding anything contained in section 9 or the said amendments, the dealer shall not be liable to pay any tax under the principal Act, as amended by this Act, in respect of such sale or such part of the turnover relating to such sale.
       (2) For the purposes of sub-section (1), the burden of proving that no tax was collected under the principal

S.11 Repeal and saving

       (1) The Central Sales Tax (Amendment) Ordinance, 1969(4 of 1969), is hereby repealed.
       (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act as if this Act had come into force on the 9th day of June, 1969.