S.1 Short title and commencement

       (1) This Act may be called the Taxation Laws (Amendment) Act, 2007.
       (2) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint.
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       1. Act shall be come into force on 01.04.2007 vide Notification No. S.O. 464(E) Dated 29.03.2007

S.2 Amendment of section 6

       In the Central Sales Tax Act, 1956(74 of 1956) (hereinafter in this Chapter referred to as the principal Act), in section 6, for sub-section (2), the following sub-section shall be substituted, namely:--
       "(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected toy a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act:
       Provided that no such subsequent sale shall be exe

S.3 Amendment of section 7

In section 7 of the principal Act, in sub-section (2A), for the words, brackets and figures "clause (a) of sub-section (4) of section 8", the words, brackets and figures "sub-section (4) of section 8", shall be substituted.

S.4 Amendment of section 8

       In section 8 of the principal Act,--
       (a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:--
       "(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent, of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:
       Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.
       (2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof rela

S.5 Amendment of section 9

In section 9 of the principal Act, in sub-section (1), in the proviso, in clause (a), for the words, letter, brackets and figures "clause (a) of sub-section (4) of section 8", the words, brackets and figures "sub-section (4) of section 8" shall be substituted.

S.6 Amendment of section 10

In section 10 of the principal Act, in clause (a), the words "certificate or" shall be omitted.

S.7 Amendment of section 10A

In section 10A of the principal Act, in sub-section (2), in clause (a), for the words, letter, brackets and figures "clause (a) of sub-section (4) of section 8", the words, brackets and figures "sub-section (4) of section 8" shall be substituted.

S.8 Amendment of section 14

In section 14 of the principal Act, clause (ix) shall be omitted.

S.9 Omission of section 4

In the Additional Duties of Excise (Goods of Special Importance) Act, 1957(58 of 1957) (hereinafter referred to as the Additional Duties of Excise Act), section 4 shall be omitted.

S.10 Amendment of First Schedule

In the Additional Duties of Excise Act, in the First Schedule, headings 2401,2402 and 2403, and sub-headings and tariff items there under, and the entries relating thereto shall be omitted.

S.11 Omission of Second Schedule

In the Additional Duties of Excise Act, the Second Schedule shall be omitted.