GUJARAT SALES TAX ACT, 1969
(1) This Act may be called the Gujarat Sales Tax Act, 1969.
(2) It extends to the whole of the State of Gujarat.
(3) This section shall come into force at once, and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
(4) Any notification, order or rule may be made, and certificates of Registration, Licences, Recognitions or Permits may be granted or issued under this Act, at any time after the passing thereof; but such notification, order, rule or certificate of Registration, Licence, Recognition or Permit made, granted or issued shall not take effect until the appointed day.
Section 1 of the Gujarat Sales Tax Act, 1969, lays down the short title, extent, and commencement of the Act, establishing its territorial and temporal jurisdiction. It provides the foundational scope and applicability of the legislation within the state of Gujarat.
Note: The references are primarily from the provided sources, which include case law, legal judgments, and legislative extracts related to the Gujarat Sales Tax Act, 1969.
1 [In this Act, unless the context otherwise requires,-
2 [(1A) "additional tax" means the additional tax levied under section 4A;]]
(1) "agriculture" with all its grammatical variations and cognate expressions includes horticulture, the raising of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock breeding or the mere cutting of wood or grass or gathering of fruit;
(2) "agriculturist" means a person who cultivates land personally;
(3) "appointed day" means the date on which the remaining provisions of this Act shall come into force under sub-section (3) of section 1;
3 [(3A) "brand" means a particular make of goods, indicated by a trademark or a m
1 [3. Incidence of tax
(1) Every dealer whose turnover either of all sales or of all purchases made during--
(i) the year immediately preceding the year within which the specified day falls, or
(ii) the year commencing on the first day of the year within which the specified day falls,
has exceeded or exceeds the relevant limit specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act on his turnover of sales, and on his turnover of purchases, made on or after the specified day:
Provided that a dealer to whom clause (i) does not apply but clause (ii) applies and whose turnover either of all sales or of all purchases first exceeds the relev
1[3A. Liability of tax on the transfer of right to use any goods.
2[(1) Every dealer referred to in sub-clause (h) of clause (10) of section 2, whose turnover,--
(a) of specified sales made during,--
(i) the year immediately preceding the year within which the designated day falls, or
(ii) the year commencing on the first day of the year within which the designated day falls, has exceeded or exceeds Rs. 50,000; and
(b) of specified sales of goods specified in3[Schedule III] made by him during the periods specified in sub-clause (i) or (ii) has exceeded or exceeds4[Rs. 50,000];
shall, until such liability ceases under sub-section (3), be liable to pay tax under
(1) Notwithstanding anything contained in section 3, a dealer who is registered under the Central Sales Tax Act, 1956, [LXXIV of 1956], but who is not liable to pay tax under the said section 3, shall nevertheless be liable to pay tax--
(a) on sales of goods in respect of the purchase-of which he has furnished a declaration under sub-section (4) of section 8 of the Central Sales Tax Act, 1956, and
(b) on sales of goods in the manufacture of which the goods so purchased have been used;
and accordingly, the provisions of sections 7 to 13 (both inclusive) shall apply to such sales, as they apply to the sales made by a dealer liable to pay tax under section 3:
Provided that the tax under this section shall not be payable if the seller shows to the sati
1[4A. Levy of additional tax
(1) There shall be levied and collected for a period of2[two years] from the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 2000 (Guj. 9 of 2000), from every dealer liable to pay tax under section 3 or section 3A or under section 4, an additional tax on the sale or purchase of goods liable to tax under this Act, at the rate of ten paise in the rupee on the sales tax, general sales tax or, as the case may be, purchase tax, payable by such dealer:
Provided that the additional tax shall not be levied in respect of the sale or purchase of any of the declared goods.
(2) Except as provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax payable under sub-s
(1) Subject to the conditions or exceptions (if any) set out against each of the goods specified in column 3 of Schedule I, no tax shall be payable on the sales or purchases of any goods specified in that Schedule.
(2) The State Government may, by notification in the Official Gazette add to, or enlarge, any entry in Schedule I, or relax or omit any condition or exception specified therein; and thereupon, the said Schedule shall be deemed to be amended accordingly.
(3) Every notification issued under sub-section (2) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make, during the session in which it is so laid or the session immediately following. Any rescission or
Subject to the provisions of this Act, and to any rules made thereunder there shall be paid by every dealer, who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Chapter.
There shall be levied a sales tax on the turnover of sales of goods specified in Part A of Schedule II at the rate set out against each of them in column 3 thereof, but after deducting from such turnover.
(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16,
(ii) resales of goods purchased by him from a Registered dealer.
(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Recognised dealer or to a Commission agent holding a permit who purchases on behalf of a principal, who is a Recognised dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the condition specified in sub-clause (B) and item (ii) of sub-clause (C)1[***] of section 13, a certifica
There shall be levied a general sales tax on the turnover of sales of goods specified in Part B of Schedule II at the rate set out against each of them in column 3 thereof, but after deducting from such turnover,--
(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16,
(ii) resales of goods, purchased from a Registered dealer by a dealer who is not a Licensed dealer at the time of such purchase, and
(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Licensed dealer, Recognised dealer or to a Commission agent holding a permit, who purchases on behalf of a principal who is a Licensed dealer or a Recognised dealer, upon such dealer or Commission agent as the case may be furnishing, in the circumstances and
1[9. The stage of levy of sales tax, general sales tax or purchase tax on declared goods
(1) On the sale or purchase of declared goods, tax shall be levied only at one stage and that stage shall be--
(a) in the case of the levy of sales tax under section 7, the stage of sale of such goods by the first dealer liable to pay such tax under this Act;
(b) in the case of the levy of general sales tax under section 8, the stage of sale of such goods by the last dealer liable to pay such tax under this Act;
(c) in the case of the levy of purchase tax under section 15, the stage of purchase of such goods by the first dealer liable to pay such tax under this Act;
(d) in the case of levy of purchase tax under sectio
Notwithstanding anything contained in this Act or in any judgment, decree, order or decision of any Court, Tribunal or other authority,--
(i) where a tax on the sale or purchase of any declared goods levied, assessed, reassessed or collected under this Act or under any earlier law after the date of comming into force of section 15 of the Central Sales Tax Act, 1950 and before the date of coming into force of the Gujarat Sales Tax (Amendment) Act, 1972 (LXXIV of 1956. Guj. 9 of 1972) (hereinafter in this section referred to as the specified period) had been actually levied, assessed, reassessed or collected at one stage only and that stage was the stage which is specified in section 9 as substituted by the Gujarat Sales Tax (Amendment) Act, 1972 (Guj. 9 of 1972) (hereinafter in this section referred to as the new section 9), then, the levy, assessment, reassessment or collection of
Deleted by Guj. 9 of 1992, section 5.
This section which was inserted by Guj. 8 of 1988, section 5 was subsequently deleted by Guj. 15 of 1997, section 3.
11. Exclusion or inclusion of certain purchases for the purposes of deduction under1[section2[7 or 8]]
For the purposes of deducting3[under section4[7 or 8]], resales of goods purchased from a Registered dealer from the turnover of sales, the expression "goods purchased from a Registered dealer"--
(1) shall be construed so as not to include the following classes of purchases:--
(a) a purchase of goods if the goods at the time of their purchase were the goods specified in Schedule I;
5[(aa) a purchase of goods in respect of which no tax is payable under the proviso to sub-section (1) of section 4;]
(b) a purchase of goods from any person whose sale of such goods has been wholly exempted from payment of tax
Where any-dealer liable to pay tax under this Act, sells any taxable goods--
(1) to a Licensed dealer, who certifies in the prescribed form--
(a) that the goods will be despatched in the same form in which they were purchased and without doing anything to them which might amount to or result in a manufacture thereof, within1[twelve months] from the date of purchase, to his own place of business outside the State for sale or for use in the manufacture of goods for sale outside the State, and
(b) that the respect of the said place of business he or his manager or agent at that place is a regisered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956), 2[*]
3[*****]
(2) to a Commission agent holding a
1[13. No deduction from turnover except on a certificate
There shall not be deducted from the turnover of sales, sales of goods to a licensed dealer, recognised dealer or to a commission agent holding a permit purchasing on behalf of his principal, as provided in section 7 or 8 unless--
(A) the licensed dealer,--
(i) certifies in the prescribed form that the goods are purchased for resale in the course of export out of the territory of India within2[twelve months] from the date of such purchase by himself; or
(ii) certifies in the prescribed form that the goods specified in Schedule II- Part B are intended,--
(a) for resale by him within the State of Gujarat otherwise than in the course of inter-State tra
Where a Commission agent purchases any goods under a certificate given by him under section 12 or 13 he shall simultaneously send a copy of such certificate to his principal.
1[15. Purchase tax payable on certain purchases of goods.
Where a dealer who is liable to pay tax under this Act purchases any goods specified in Schedule II from a person who is not a Registered dealer, then unless the goods so purchased are resold by the dealer, there shall be levied, subject to the provisions of section 9, a purchase tax on the turnover of such purchase at the rate set out against them in that Schedule.]
________________________
1. Section 15 was substituted for the original by Guj. 9 of 1992, section 10.
1[15A. Purchase tax payable on purchases of goods by certain dealers
Where--
(i) a recognised dealer purchases any goods specified in2[Part A or Part B of Schedule II] other than prohibited goods, under a certificate given by him under clause (B) of sub-section (1) of section 13, or
(ii) a commission agent holding permit purchases any goods specified in2[Part A or Part B of Schedule II ] other than prohibited goods on behalf of his principal who is recognised under a certificate given by him under clause (C) of sub-section (1) of section 13,--
there shall be levied a purchase tax on the turnover of such purchases at the rate of3[two paise in the rupee].]
________________________
1 [2 [15B. Purchase tax on raw or processing materials or consumable stores used in manufacture of goods
Where a dealer who being liable to pay tax under this Act purchases either directly or through a commission agent any taxable goods (not being declared goods) and uses them as raw or processing materials or consumable stores, in the manufacture of taxable goods, then there shall be levied in addition to any tax levied under the other provisions of this Act, a purchase tax at the rate of--
(a) two paise in a rupee on the turnover of such purchases made during the period commencing on the 1st April 1986 and ending on the 5th August, 1988; and
(b) 3 [four paise] in the rupee on the turnover of such purchases made at any time after the 5th August, 1988:
&
Section 15(b) of the Gujarat Sales Tax Act, 1969, pertains to the levy of purchase tax on certain goods when purchased by dealers liable to pay sales tax. It plays a crucial role in regulating the taxation of raw materials and processing inputs used in manufacturing and other processes, ensuring comprehensive tax coverage on goods consumed in production.
Section 15(b) imposes a purchase tax on the purchase of goods specified in Schedule II or III of the Act, particularly focusing on raw or processing materials and consumable stores used in manufacturing or processing activities. This tax is applicable when a dealer liable to pay sales tax purchases such goods, either directly or indirectly, from other dealers or suppliers.
Section 15(b) covers:- Purchases of raw materials and processing inputs used in manufacturing or processing.- Goods bought for consumption in the production process, including fuels like natural gas, furnace oil, diesel, and naphtha, when used for electricity generation in manufacturing.- Transactions involving both direct and indirect purchases, ensuring comprehensive taxation of inputs used in industrial activities.- The section also interacts with other provisions, such as exemptions under Section 49 and related notifications, to determine taxable goods.
While the specific punishment provisions for violations under Section 15(b) are not detailed explicitly in the provided sources, penalties generally include:- Non-criminal penalties such as a sum equal to the tax amount for evasion.- Additional penalties or prosecution under the Gujarat Sales Tax Act for willful evasion or fraud.- Penalties may also involve interest, fines, or recovery proceedings as per the Act’s provisions.
Note: The analysis synthesizes available legal sources and judicial interpretations to provide a comprehensive overview of Section 15(b).
This section was inserted by Guj. 17 of 1986, section 2 and was subsequently deleted with effect on and from the 1st April, 1986 by Guj. 16 of 1987, section 4.
(1) Where any dealer or commission agent has purchased any taxable goods under a certificate given by him under section 12 or 13, and
(a) contrary to such certificate, the goods are used for another purpose, or are not resold or despatched in the manner and within the period certified, or
(b) on the resales in the course of inter-State trade or commerce, of the goods so purchased, no tax under the Central Sales Tax Act, 1956 (LXXIV of 1956) is actually payable by him on account of any deduction admissible under any of the provisions of the said Act,
then such dealer or Commission agent shall be liable to pay tax on the purchase price of the goods purchased under such certificate; and accordingly, he shall include the purchase price thereof in his turnover of purchases in his declaration or ret
(1) Where a Commission agent purchases any taxable goods on behalf of his principal, such Commission agent and his principal shall both be jointly and severally liable to pay the tax or taxes, if any, payable under1 [2 [section 15, 3 [15A, 16, 4 [**], or 19B], as the case may be] and nothing in5 [6 [sections 15, 3 [15A, 16, 4 [**], and 19B] ] shall affect the liability of the principal under this section.
(2) If the Commission agent shows to the satisfaction of the Commissioner that the tax payable by him under7 [8 [section 15, 3 [15A, 16, 9 [**], or 19B], as the case may be] in respect of any goods, has been paid by the principal on whose behalf the goods were purchased, the Commission agent shall not be liable to pay the tax again in respect of the same transaction.
________________________
Repealed by Guj. 11 of 1989, section 49(1).
Repealed by Guj. 11 of 1989, section 49(1).
This section which was inserted by Guj. 3 of 1982 was subsequently deleted by Guj. 13 of 1998, section 7.
1[19B. Levy of sales tax or purchase tax on2[oil seeds including groundnut3[***] (Arachis hypogaea.)
(1) There shall be levied a sales tax or purchase tax on the turnover of sales or, as the case may be, turnover of purchases of2[oil seeds including groundnut3[***], (Arachis hypogaea) sold or purchased by a dealer liable to pay tax under this Act, at the rate of four paise in the rupee, but after deducting from such turnover--
(i) where such turnover relates to sales of2[oil-seeds including groundnut3[***], sales or resales of2[oil seeds including groundnut3[***] to a registered dealer, upon such dealer furnishing such certificate as may be prescribed.
(ii)where such turnover relates to purchases of2[oil-seeds including groundnut3[***], purchases of2[oil-seeds including groundnut3[***] resold
1[19C. Levy of purchase tax on salt
There shall be levied a purchase tax at the rate of two paise in the rupee on the turnover of purchases of salt purchased by a dealer liable to pay tax under this Act, for the purpose of use by him in the manufacture of taxable goods.]
________________________
1. Section 19C was inserted by Guj. 16 of 1987, section 5.
(1) Where a dealer, liable to pay tax under this Act--
(a) dies, or
(b) transfers or otherwise disposes of his business, or effects any change in the ownership thereof, or
(c) is a firm, company, society or other association of persons, or a trust, which is dissolved, liquidated, wound up, or revoked, or
(d) is a Hindu undivided family, and the family is partitioned, or
(e) discontinues his business,
and the stock of goods held by such dealer immediately before the death, transfer, disposal, change, dissolution, liquidation, winding up, revocation, partition or discontinuance, as the case may be, includes--
(i) tax
Notwithstanding anything contained in section 7, 8,1[**], 15 and 16--
(1) where goods packed in any materials are sold or purchased, the materials in which the goods are so packed shall be deemed to have been sold or purchased alongwith the goods and the tax shall be leviable on such sale or purchase of the materials at the rate of tax, if any, as applicable to the sales, or as the case may be, purchases of the goods themselves;
(2) where any packing material is purchased on a certificate under section 13 for resale as packing material but is used in packing any tax-free goods and the goods so packed are sold, then in respect of the material in which the goods are so packed, the tax shall be leviable on the sale of such packing material at the rate applicable thereto under the relevant Schedule, as if the material were sold separately.
(1) Where a Commission agent sells any taxable goods on behalf of his principal, such Commission agent and his principal shall both be jointly and severally liable to pay the tax or taxes on the turnover of such sales under section 6.
(2) If the principal, on whose behalf the Commission agent has sold goods, shows to the satisfaction of the Commissioner that the tax has been paid by his Commission agent on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction.
23. Power to reduce rate of tax and to amend1[Schedule]
(1) The State Government may by notification in the Official Gazette reduce any rate of tax specified in2[Part A or Part B of Schedule II] in respect of any entry (or part thereof) in the said1[Schedule]; and may, by like notification,--
(a) omit or amend any entry (or part thereof) in the said1[Schedule] but not so as to enhance the rate of tax in any case;
3[*******].
(c) transpose any entry (or part thereof) from Part A to Part B of Schedule II or vice versa;
and thereupon, the Schedule shall be deemed to have been amended accordingly.
(2) Every notification issued under sub-section (1) shall be laid fo
24. No deductions under section 71[or 8] in certain cases.
Where any entry (or part thereof) in any Schedule is transposed to any other Schedule or any entry (or part thereof) is transposed from Part A to Part B of Schedule II or vice-versa, and as a result of such transposition and on account of the deductions permitted under section 71[or 8], no tax on any sale or purchase of the goods specified in that entry (or part thereof) be leviable, then notwithstanding anything contained in those sections, the deduction provided in clause (ii) of section 7, or clause (ii) of section 82[****] shall not apply to resale of those goods.
________________________
1. These word and figure were substituted for the figures and word "8 and 10", by Guj. 9 of 1992, section 16 (1).
&nbs
Notwithstanding 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 payment:
Provided that, where any such partner retires from the firm he shall intimate the date of his retirement to the Commissioner by a notice in that behalf in writing and he shall be liable to pay the tax and the penalty (if any) remaining unpaid at the time of his retirement and any tax due up to the date of retirement though unassessed at that date:
Provided further that where no such intimation is given within1[forty five days] from the date of retirement the liability of the partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner.
____
(1) Where a person who is or has been 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 the tax including any penalty due from such dealer under this Act or under any earlier law, 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, to the extent to which the estate is capable of meeting the charge, the tax (including any penalty) due from such dealer under this Act or under any earlier law,
whether such tax (including any penalty) has been assessed before his death but has
(1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioner of Sales Tax.
(2) To assist the Commissioner in the execution of his functions under this Act, the State Government may appoint1[Special Commissioners of Sales Tax, Additional Commissioners of Sales Tax], (if any), and such number of,--
(a) Deputy Commissioners,
(b) Assistant Commissioners,
(c) Sales Tax Officers, and
(d) other officers and persons, and give them such designations (if any), as the State Government thinks necessary.
(3) The Commissioner shall have jurisdiction over the whole of the State of Gujarat; and1[Special Commissioner
(1) The State Government shall constitute a Tribunal consisting of as many members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act.
(2) The State Government shall appoint one of the members of the Tribunal to be the President thereof.
(3) The qualifications of the members constituting the Tribunal shall be such as may be prescribed and a member shall hold office for such period as the State Government may fix in his case.
(4) The State Government may terminate the appointment of any member of the Tribunal before the expiry of the term of his office if such member--
(a) is adjudged an insolvent, or
(b) engages during his term of office in any paid employment outsi
This section was inserted by Guj. 10 of 1979, section 6 and subsequently it was deleted by Guj. 10 of 1992, section 8.
(1) No dealer shall, while being liable to pay tax under section 31[or under section 3A] or under sub-section (6) of section 26, carry on business as a dealer, unless he possesses a valid certificate of registration as provided by this Act:
Provided that the provisions of this sub-section shall not be deemed to have been contravened if the dealer having applied for such registration as in this section provided, within the prescribed time or, as the case may be, within the period specified in sub-section (6) of section 26, carries on such business.
(2) Every dealer, required by sub-section (1) to possess a certificate of registration, shall apply in the prescribed manner to the prescribed authority.
(3) If the prescribed authority is satisfied that an application for registration is in order, i
1[30. Voluntary registration of dealers
(1) A dealer having a fixed or regular place of business in the State and who is not required to be registered under section 29, may apply in the prescribed manner for the certificate of registration to the authority prescribed for the purpose under section 29.
(2) If the prescribed authority is satisfied that the application made by the dealer under sub-section (1) is in order, it may grant him a certificate of registration in the prescribed form:
Provided that no certificate of registration under this section shall be granted to the dealer unless he deposits an amount of twenty-five thousand rupees in the Government Treasury for being adjusted against tax, penalty and interest, if any, payable by the dealer according to the returns furnished by him in
1[30A. Fresh registration of dealers
(1) Every registered dealer who holds, on the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 1976 (hereinafter referred to as "the specified date"), a valid certificate of registration issued or deemed to have been issued (hereinafter referred to as "the existing certificate of registration") shall obtain a fresh certificate of registration as provided in this section, in lieu of the existing certificate of registration,
(2) Every dealer required by sub-section (1) to obtain a fresh certificate of registration shall apply in the prescribed manner and within such period from the specified date as may be prescribed to the authority prescribed for the purpose of section 29 and such application shall be accompanied by the existing certificate of registration together with all additi
1[30AA. Cancellation of certificate of registration in certain circumstances
2[(1)] Where a registered dealer without entering into a transaction of sale issues to another registered dealer a bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue the Commissioner may, after making such inquiry as he thinks fit and giving a reasonable opportunity of being heard, cancel the certificate of registration of the registered dealer issuing or accepting such bill or cash memorandum either prospectively or retrospectively from such date as the Commissioner may, having regard to the circumstances of the case, fix:
Provided that notwithstanding the cancellation of a certificate of registration3[under this sub-section],--
&
1[30B. Dealers to furnish security
(1) Where it appears necessary to the authority to which an application is made under2[section 29, 30 or 30A], for issue of certificate of registration, so to do for the proper realisation of the tax, interest and penalty payable under this Act, it may by an order in writing and for the reasons to be recorded therein impose as a condition for the issue of a certificate of registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified for the aforesaid purpose.
3[(2) Where it appears necessary to the authority referred to in section 29 or the Commissioner so to do for the proper realisation of the tax, interest and penalty payable, or which has become due for payment, for any period of any year,
1[31. Licences
(1) Where, during the previous or current year,--
(a) the turnover of sales by a Registered dealer to other Registered dealers, or
(b) the turnover of sales of a Registered dealer, of goods which are exported by him from the State outside the territory of India, or
(c) the turnover of sales of a Registered dealer in the course of inter-State trade or commerce,
exceeds one lakh rupees and such a Registered dealer has been continuously holding a Certificate of Registration for a period of not less than twelve months immediately preceding the date of application for licence, he may apply to the Commmissioner for a Licence.
(2) If in respect of an ap
1[31A. Declaration of commodity as susceptible to evasion of tax
(1) Notwithstanding anything contained in this Act, the State Government may, by notificaton in the Official Gazette, declare any goods to be susceptible to evasion of tax.
(2) On such declaration under sub-section (1), the licensed dealer shall not be entitled to use the Licence for such goods.]
________________________
1. Section 31A was inserted, by Guj. 10 of 1992, section 11.
Where during the previous or current year, the value of all taxable goods manufactured for sale by a dealer registered under section 29 or by a dealer registered under section 30, whose turnover of sales or purchases has subsequently, exceeded the limits specified in sub-section (4) of section 3, exceeds Rs.1[5000], such dealer may apply for Recognition to the Commissioner. Subject to the provisions of section 34, the Commissioner shall issue to him a Recognition in such form, and on such conditions, as may be prescribed.
Explanation.--Where a Registered dealer has, during the year immediately preceding the year within which the appointed day falls or the year commencing on the first day of the year within which the appointed day falls, been a dealer registered under the Bombay Sales Tax Act, 1959, [Bom. LI of 1959], and the value of all taxable goods manufactured in any such year
A Registered dealer, who bona fide buys for an agreed commission any goods on behalf of a principal mantioned in his account in respect of each transaction and whose turnover of such purchases during the previous year or current year exceeds thirty thousand rupees, may apply for a Permit to the Commissioner. Subject to the provisions of section 34, the Commissioner shall issue to him a Permit in such form, and subject to such conditions, as may be prescribed.
Explanation.--Where a Registered dealer has, during the year immediately preceding the year within which the appointed day falls or the year commencing on the first day of the year within which the appointed day falls, been a dealer registered under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) and who bona fide bought for an agreed commission any goods on behalf of a principal mentioned in his account in respect of each tr
The Commissioner may refuse to grant a Licence or Recognition or as the case may be, Permit to a dealer under any of the following circumstances, that is to say,--
(a) if a Licence, Recongnition or, as the case may be, Permit previously granted under this Act or a Licence, Authorisation, Recognition, or as the case may be, Permit granted under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), to such dealer, has been cancelled in the circumstances other than those referred to in sub-section (1) of section 35,
(b) if the dealer's Licence, or Recognition, or as the case may be, Permit has been suspended and the period of suspension has not expired,
(c) if the dealer--
(i) has failed to pay any tax (including any penalty) due from him by or under any p
(1) If--
(a) the registration of a Licensed dealer, Recognised dealer or Commission agent holding a Permit is cancelled; or
(b) in any year,--
(i) the turnover of sales of a Licensed dealer or as the case may be, the turnover of purchases of a Commission agent holding a Permit fails to exceed the amount requisite for the grant of a Licence, or Permit, or
(ii) the value of taxable goods manufactured for sale by a Recognised dealer fails to exceed the amount requisite for the grant of a Recognition; or
(c) the Licnesed dealer, Recognised dealer or Commission agent holding a Permit does not wish to continue to have a Licence, Recognition or Permit,
then, in the ci
(1) Every Registered dealer whose Licence issued under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) (hereinafter in this section referred to as the existing Licence) is deemed to be a Licence under clause (b) of subsection (2) of section 88 of this Act, shall obtain from the Commissioner, a fresh Licence.
(2) An application for the purpose of obtaining a fresh Licence under sub-section (1) shall be made by a dealer in the prescribed form and within the prescribed period, to the Commissioner and such application shall be accompanied by a copy of the existing Licence. The dealer shall produce the Licence held by him, together with the additional copies thereof, if any, which were issued to him, before the Commissioner when he is asked to do so.
(3) On receipt of such application, the Commissioner shall, subject to the provisions of thi
Save as otherwise provided in section 39, a certificate of registration, Licence, Recognition or permit shall be personal to the dealer to whom it is granted, and shall not be transferable.
If any dealer liable to pay tax under this Act--
(a) transfers his business, in whole or in part, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof, or effects or knows of any. other change in the ownership of the business, or
(b) discontinues his business or, changes the place thereof or opens a new place of business, or
(c) changes the name of his business, or
(d) enters into a partnership or other association in regard to his business,
he shall, within the prescribed time, inform the prescribed authority accordingly; and where any such dealer dies, his executor, administrator or other legal representative, or where any su
Where a Registered dealer--
(a) effects a change in the name of his business, or
(b) is a firm, and there is a change in the constitution of the firm without dissolution thereof, or
(c) is a trustee of a trust, and there is change in the trustees thereof, or
(d) is a guardian of a ward, and there is a change in the guardian, or
(e) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof,
then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the dealer, or the firm with the changed constitution, or the new trustees, or new gua
1[39A. Continuation of certificate of registration of dissolved firm in certain cases
Where--
(a) a Registered dealer is a firm and on the death of any partner of such firm, the firm stands dissolved, and
(b) the person who immediately before such dissolution was a partner of the firm carries on business of the dissolved firm, then--
(i) until the Certificate of Registration granted to the firm prior to its dissolution is amended under sub-clause (ii), the Certificate of Registration and the Licence, Recognition or Permit, if any, granted to the firm prior to its dissolution and any certificate given under section 12 or 13, shall, subject to section 35, continue to be valid for a period of six. months.
(i
(1) Every Registered dealer shall furnish declarations or returns for such period, by such dates, and to such authority, as may be prescribed:
Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such dealer from furnishing such declarations or returns or permit any such dealer,--
(a) to furnish them for such different periods, or
(b) to furnish a consolidated declaration or return relating to all or any of the places of business of the dealer in the State for the said period, or for such different period, to such authority,
as he may direct.
(2) If the Commissioner has reason to believe--
(a) that the turnov
(1) The amount of tax due from a Registered dealer shall be assessed separately for each year during which he is liable to pay the tax or, on an application by any such dealer to that effect, for such period exceeding one year during which he is so liable as is specified in the application:
Provided that when such dealer fails to furnish any declaration or return relating to any period of any year by the prescribed date, the Commissioner may, if he thinks fit, assess the tax due from such dealer separately for defferent parts of such year:
Proveded further that the Commissioner may, subject to such conditions as may be precsribed, and for reasons to be recorded in writing, assess the tax due from any dealer during a part of a year.
(2) If the Commissioner is satisfied that the declarations or
1[41AA. Special provision for deemed assessment for the period prior to 1st April, 1994
(1) Notwithstanding anything contained in sub-sections (2) and (3) of section 41,--
where any dealer has furnished the declarations or returns in respect of any specified period by such dates as prescribed therefore and paid the amount of tax due according to such declaration or return within the time prescribed by or under the Act--
(a) in the case of a dealer, to whom a notice is issued under subsection (3) of section 41 and whose turnover of purchases or turnover of specified sales or turnover of sales during the specified period to which the declaration or return relates does not exceed five lakhs rupees and the tax payable for the specified period does not exceed five thousand rupees, the amount of tax
1[41A. Special provisions for transitional accounting year
(1) If, in order to comply with the requirements of the Income-tax Act, 1961 (43 of 1961. 4 of 1988), as amended by the Direct Tax Laws (Amendment) Act, 1987, any dealer has changed the year by reference to which the accounts of that dealer are ordinarily maintained in his books of accounts, and if the dealer has adopted a transitional accounting year of a duration different than his earlier accounting year as an incident of such change, then notwithstanding anything in this Act or the rules made and notifications issued there under, but subject to such conditions as may be prescribed, the provisions of this Act, the rules made and notifications issued thereunder shall, in respect of the transitional accounting year, apply in the manner hereinafter provided in this section.
(2) T
1[41B. Provisional assessment
(1) Where the Commissioner has reason to believe that the dealer has evaded the tax, he may, after taking into account all relevant materials gathered by him and after giving the dealer a reasonable opportunity of being heard, provisionally assess to the best of his judgment the amount of tax payable by the dealer.
(2) The provisions of this Act shall mutatis mutandis apply to the provisional assessment as if provisional assessment were an assessment made under this Act.]
________________________
1. Section 41B was inserted by Guj. 13 of 1998, section 13.
1[42. Time limit for completion of assessment
(1) No order of assessment for a year commencing on the 1st day of April, 1998 or part of such year or any year thereafter or part of such year shall be made under sub-section (3) or (4) of section 41 at any time after the expiry of three years from the end of the year in which the last monthly, quarterly or, as the case may be, annual return is filed.
(2) Where the Commissioner issues a notice under sub-section (6) of section 41 to any dealer for assessment of tax in respect of any period, no order of assessment shall be made for such part of the period, if any, as is prior to--
(a) a period of eight years ending on the last date of the year immediately preceding the year in which such notice is issued, in a case where the Commissioner has reason
Section 43 - Applicability of the Act or earlier law to other persons liable to pay tax
Where in respect of any tax (including any penalty) due from a dealer under this Act or under any earlier law, any other person is liable for the payment thereof under any provisions of this Act or earlier law, all the relevant provisions of this Act or, as the case may be, of the earlier law, shall in respect of such liability apply to such person also, as if he were the dealer himself.
If the Commissioner has reason to believe that1[any turnover of sales or turnover of specified sales or turnover of purchases] of any goods chargeable to tax under this Act2[has escaped assessment, or has been under assessed or assessed at a lower rate] in respect of any period in an order of assessement made under section 41,3[or if the Commissioner has reason to believe that any deduction has been wrongly given or any draw back, set off or refund has been wrongly granted in any order of assessment so made,] then the Commissioner may--
(a) where he has reson to believe that the dealer has concealed4[such sales or specified sales or purchases] or any material particulars relating thereto, or has knowingly furnished incorrect declaration or returns, at any time within eight years, and
(b) in any other case, at any time within five years,<
This section was inserted by Guj. 10 of 1979, section 8 and was subsequently deleted by Guj. 15 of 1989, section 4.
(1) Where any dealer or Commission agent becomes liable to pay purchase tax under the provisions of sub-section (1) or (2) of section 16, then, the Commissioner may impose on him, in addition to any tax payable,--
(a) if he has included the purchase price of the goods in his turnover of purchases as required by sub-section (1) of section 16, a sum by way of penalty not exceeding half the amount of tax, and
(b) if he has not so included the purchase price as aforesaid, a sum by way of penalty not exceeding twice the amount of tax.
(2) If,1[*****] it appears to the Commissioner that such dealer--
(a) has failed to apply for registration as required by section 29, or
(b) has without reasonable cause, failed
(1) If any person collects any amount by way of tax in contravention of the provisions of1[section 56], he shall be liable to pay, in addition to any tax for which he may be liable,
(i) a penalty equal to such amount as shall not be less than the amount so collected or more than double such amount, in a case where the Commissioner has reason to believe that such person has wilfully contravened the provisions of1[section 56], and
(ii) a penalty equal to the amount so collected, in any other case.
(2) If any person being a dealer liable to pay tax under this Act or being a dealer who was required to do so by the Commissioner by notice served on him. fails to maintain accounts in the manner specified in subsection (1) of section 58, or fails when directed to do so under that section to keep any a
This section was inserted by Guj. 10 of 1979, section 9 and was subsequently deleted by Guj. 14 of 1986, section 5.
47.1 [Payment of tax and deferred payment of tax, etc.]
(1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.
(2) A registered dealer furnishing declaration or returns as required by sub-section (1) of section 40, shall first pay into a Government treasury, in the manner prescribed the whole amount of tax due from him according to such declaration or return alongwith the amount of any penalty payable by him under section 45.
(3) A Registered dealer furnishing a revised declaration or revised return in accordance with sub-section (3) of section 40 which revised declaration or revised return shows that a larger amount of tax than already paid is payable, shall first pay into a Government treasury the extra amount of tax.
1[47A. Special powers of Sales Tax Authorities for recovery of tax as arrears of land revenue
(1) For the purpose of effecting recovery of the amount of2[tax, penalty or interest] due from any dealer or other person by or under the provisions of this Act or under any earlier law, as arrears of land revenue,--
(i) the Commissioner of Sales Tax, the Additional Commissioners of Sales-Tax and the Deputy Commissioners of Sales-Tax shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879 (Bom. V of 1879),
(ii) the Assistant Commissioners of Sales Tax shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a Civil Jail) and perform all the duties of the Assistant or Deputy Collector under
Notwithstanding anything contained in any law or contract to the contrary, 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 address known to the Commissioner, require,--
(a) any person from whom any amount of money is due, or may become due, to a dealer and on whom notice has been served under sub-section (4) of section 47, or
(b) any person who holds or may subsequently hold money for or on account of such dealer,
to pay to the Commissioner, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the dealer in respect of the arre
Section 48A - Provisional attachment to protect revenue
1[48A. Provisional attachment to protect revenue
(1) Where during the pendency of any proceedings of provisional assessment or assessment of tax or reassessment of turnover escaping assessment, the Commissioner is of the opinion that for the purpose of protecting the interests of the revenue, it is necessary so to do, he may by order in writing attach provisionally any property belonging to the dealer in such manner as may be prescribed.
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):
Provided that the Commissioner may, for reasons to be recorded in writing, extend the aforesaid p
(1) Subject to the conditions or exemptions, if any, specified in relation to them, the following classes of sales or purchases shall be exempt from the payment of the whole of tax payable under the provisions of this Act, namely:-
(i) Sales to the1 [Canteen Stores Department] of goods certified by it as being intended for being sold directly or through Canteens to members of the Armed Forces of India at any place whether in Gujarat State or outside it;
(ii) Sales by the1 [Canteen Stores Department] to the Unit Canteens run by officers of the Armed Forces of India, of goods which are intended for being sold to members of the Armed Forces of India;
(iii) Sales by Unit Canteens run by officers of the Armed Forces of India, of goods obtained by such Unit Canteens from the1 [Canteen Stores Departm
(1)1[If any specified class of sales or of specified sales or of purchases] is exempted under section 49 from the whole or any part of any tax payable under this Act subject to any condition, then, in the event of a breach of such condition in respect of any goods so sold or purchased the seller or purchaser responsible for, such breach shall,2[notwithstanding any-thing contained in section 3 or section 3A, be liable to pay tax on such sale, specified sale or purchase], as the case may be, to the extent to which it was exempted under section 49 from the payment of tax.
(2) If the Commissioner has reason to believe that the seller or purchaser, as the case may be, has incurred liability to pay tax under sub-section (1), he shall serve on the seller or purchaser, as the case may be, a notice requiring him on a date and a place specified therein, either to attend and produce or cause
The State Government may by rules provide, that-
(a) in such circumstances and subject to such conditions as may be specified in the roles a drawback, set off, or refund of the whole or any part of the tax-
(i) paid or levied or leviable under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) in respect of any earlier sales or purchases of goods which are held in stock by a dealer on the appointed day, be granted to such dealer,
(ii) paid or levied or leviable in respect of on any earlier sale or purchase of goods under this Act or the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), be granted to the purchasing dealer;
(b) for the purpose of the levy of tax under any of the provisions of this Act, the sale price or purchase price shall, in the case of
The Commissioner shall refund to a person the amount of tax and penalty (if any) paid by such person in excess of the amount due from him. The refund may be either by cash payment or, at the option of the person by deduction of such excess from the amount of tax and penalty due in respect of any other period:
Provided that the Commissioner shall first apply such excess towards the recovery of any amount due in respect of which a notice under subsection (4) of section 47 or under the relevent provisions of the earlier law has been issued and shall then refund the balance (if any).
1[52A. Power to withhold refund in certain cases
(1)Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the authority competent to grant such refund is of the opinion that the grant of the refund is likely to adversely affect the revenue, such authority may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.
(2) Where a refund is witheld under sub-section (1), the State Government shall pay interest in accordance with the provisions of section 54 on the amount of refund ultimately determined to be due to the person as a result of such proceeding, for the period from the date immediately following the expiry of ninety days from the date of the order referred to in subsec
Where any declared goods are sold by a dealer in the course of inter-State trade or commerce, and such dealer shows to the satisfaction of the Commissioner that a tax under this Act, or any earlier law has been levied in respect of any earlier sale or purchase of such goods made in the State after the date of the coming into force of section 15 of the Central Sales Tax Act, 1956 (LXXIV of 1956), then an amount equal to the tax so levied shall be refunded to such dealer in such manner, and subject to such conditions, as may be prescribed.
(1)1[(aa) Where refund of any amount becomes due to the dealer by virtue of an order of assessment under section 412[for the specified year], he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest at the rate of fourteen per cent. per annum on the said amount from the date immediately following the date of closure of the accounting year to which the said amount relates to the date of order of assessment:
Provided that where dealer has paid any amount after the closure of the accounting year and such amount is required to be refunded, no interest shall be payable for the period from the date of closure of such accounting year to the date of payment of such amount:
Provided further that no interest shall be payable on the amount of refund which does not exceed rupees one
55. Remission of1[tax, penalty or interest]
(1) Subject to such, conditions as it may impose the State Government may, if it is necessary so to do in the public interest or to grant concession in case of double taxation or to redress an inequitable situation, remit by an order either generally or specially,2[the whole or any part of the tax, penalty or interest] payable in respect of any period by any dealer or a class of dealer or3[of any specified class of sales or specified sales or purchases].
(2) The Commissioner may, in such circumstances and subject to such conditions and limit as may be prescribed, remit2[the whole or any part of the tax, penalty or interest] payable, in respect of any period, by any dealer.
________________________
1. These
1[55A. Composition of tax
(1) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer referred to in sub-clause (f) of clause (10) of section 2 to pay at his option in Hue of the amount of tax (including additional tax) leviable from him under section 72[or 8] in respect of any period, a lump sum by way of composition3[at the rate or rates as may be fixed by the State Government by notification in the Official Gazette having regard to the incidence of tax on the nature of the goods involved in the execution of total value of the works contract].
(2) The provisions of sections4[13, 51 and 55] shall not apply to a dealer who opts for composition of tax under sub-section (1).]
________________________
&nbs
1[55B. Composition of tax on certain specified sales
The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer engaged in the specified sale of hiring ofShamiyana,2[electrical fans,electrical goods, furnitures or utensils] to pay at his option in lieu of the amount of the tax leviable from him under this Act in respect of any period, a lump-sum by way of composition at the rate as may be fixed by the State Government by notification in theOfficial Gazetee.]
________________________
1. Section 55B was inserted by Guj. 11 of 1993. section 6.
2.The Words were inserted by Guj.8 of 1995,s.8
1[55BB. Composition of tax on lottery tickets
The Commissioner may, subject to such conditions as may be prescribed, permit any dealer engaged in sale of lottery tickets to pay at his option in lieu of the amount of tax leviable from him on the sale of lottery tickets under section 7 in respect of a month, a lump sum by way of composition at the rate of two lakh fifty thousand rupees per lottery scheme in a month or part thereof.]
________________________
1. Section 55B was inserted by Guj. 15 of 1997, section 8.
1[55C. Power not to recover tax not levied or short levied in certain circumstances
Notwithstanding anything contained in this Act, or in any judgement, decree or order of any Court or Tribunal, if the State Government is satisfied--
(a) that practice was, or is, generally prevalent regarding levy of tax on any class of sales or purchases at a lower rate than the rate at which the tax is leviable or not to levy any tax on any class or sales or purchases; and
(b) that such class of sales or purchases were, or are, liable-
(i) to tax, in cases where, according to the said practice, the tax was not, or is not, being levied, or
(ii) to higher rate of tax than what was, or is being, levied according to the sai
(1) No person shall collect sum by way of tax1[in respect of sale or specified sale of any goods] on which by virture of section 5 or section 49 or a notification issued thereunder no tax is payable.
(2) No person selling any goods shall collect from the purchaser any amount by way of tax unless such person is a registered dealer and is liable to pay the tax in respect of such sale.
(3) Subject to sub-sections (1) and (2), no dealer shall collect any amount by the way of tax in excess of the amount of tax payable by him under the provisions of this Act in respect of any transaction.
2[(4) Notwithstanding anything contained in sub-section (2), no dealer to whom section 55A applies shall collect any amount by way of sales tax, general sales tax, or, as the case may be, additional tax, on the sal
If--
(a) a Registered dealer sells goods to another Registered dealer, or
(b) a Registered dealer whose1[turnover of sales or specified sales] has exceeded2[one lakh rupees] in the previous year, sells in the current year any goods exceeding3[ten rupees] in value in any one transaction to any other person,
he shall issued to the purchaser a bill or cash memorandum serially numbered, signed and dated by him or his servent, manager or agent, and showing therein such other particulars as may be prescribed. He shall keep a counterfoil or duplicate of such bill or cash memorandum duly signed and dated and preserve it for a period of not less than three years4[from the date of sale or specified sale].
________________________
&n
For the purposes of this Chapter, unless the context other-wise requires, --
(a) "contractor" or "sub-contractor" means the dealer referred to in sub-clause (1) of clause (10) of section 2;
(b) "specified sale" means the sale referred to in sub-clause (c) of clause (28) of section 2;
(c) "specified sale price" means the sale price referred to in sub-clause (b) of clause (29) of section 2; and
(d) "specified works contract" means a works contract, the specified sale price of which exceeds ten lakh rupees.
(1) Notwithstanding that the assessment in respect of the specified sales is to be made for a year or part of a year, the tax on such sales shall be payable at source in accordance with the provisions of this section.
(2) Nothing in sub-section (1) shall prejudice the levy of tax on the specified sales under sections 7 and 8.
(3)(a) Any person responsible for paying specified sale price to a contractor for carrying out any work in pursuance of a specified works contract, shall at the time of payment of the whole or part of the specified sale price, deduct from such price an amount equal to two paise in a rupee of such payment as a tax on specified sales.
(b) Any person being a contractor responsible for paying specified sale price to a sub-contractor in pursuance of a contract with the sub-con
1[57C. Person deducting tax to furnish return
Every person deducting tax under sub-section 57B shall furnish or cause to be furnished returns in such form and within such period as may be prescribed to the Sales Tax Officer within whose jurisdiction the person resides or carries on his business.]
________________________
1. Section 57C was inserted by Guj. 13 of 1998, section 19.
(1) Every dealer liable to pay tax under this Act, and every other dealer who is required so to do by the Commissioner by notice served on him in the prescribed manner, shall maintain regularly in the course of his business correct and complete books of accounts.
(2) If the Commissioner considers that the accounts kept are not sufficiently clear or intelligible to enable him to determine whether or not a dealer is liable to pay tax during any period, or are so kept as not to enable a proper scrutiny of the declaration, returns or the statements furnished, the Commissioner may require such dealer by notice in writing to keep such accounts1[(including records of sales, specified sales or purchases)] in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.
Section 58 of the Gujarat Sales Tax Act, 1969, pertains to the maintenance of accounts by dealers liable to pay tax under the Act. It establishes the obligations of dealers to keep proper books of accounts and the authority of the Commissioner to require such records for audit and verification purposes. This section is crucial for ensuring transparency, accountability, and proper assessment of tax liabilities.
Section 58(1) mandates every dealer liable to pay tax, as well as other dealers required by the Commissioner, to maintain true and complete accounts of their business transactions. The section empowers the Commissioner to serve notices requiring dealers to produce such accounts and documents for inspection, audit, or verification.
Section 58 applies broadly to all dealers liable to pay sales tax under the Gujarat Act and any other dealers the Commissioner deems necessary to scrutinize. It covers the maintenance, inspection, and verification of accounts, ensuring compliance with the statutory requirements. The section also underpins the powers of the tax authorities to scrutinize dealer records to prevent evasion and ensure proper tax collection.
While Section 58 itself primarily deals with record-keeping and inspection, non-compliance can lead to penalties under other provisions of the Gujarat Sales Tax Act. For instance, failure to produce accounts when required may attract penalties, fines, or even prosecution under the relevant sections dealing with evasion or concealment.
Note: The references are based on the provided sources, primarily "GURU INDUSTRIES VS K. J. RAVAL,s. T. O. ,jamnagar," which discusses the legal framework and judicial interpretations related to Sections 58 and other provisions of the Gujarat Sales Tax Act, 1969.
(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 stocks of goods of, 1 [or to sales, specified sales, purchases and deliveries of goods] by the dealer or any other information relating to his business, as may be necessary for the purposes of this Act.
(2) All accounts, registers and documents relating to stocks of goods of, 2 [or to sales, specified sales, purchases and deliveries of goods] by, any dealer and all goods kept in any place of business of any dealer, shall at all reasonable times be open to inspection by the Commissioner, and the Commissioner may take or cause to be taken such copies or extracts therefrom or may place or cause to be placed such marks of identifications thereon, as appear to him necessary for the purposes of this Act.
1[59A. Inspection of goods in transit, etc.
(1) If the State Government considers that with a view to preventing evasion of tax in any place or places in the State, it is necessary so to do, it may, by notification in the Official Gazette, direct that such number of check-posts shall be set up or such number of barriers shall be erected at such places as may be specified in the notification.
(2) At every check-post or barrier set up or erected under sub-section (1), the driver or any other person in charge of any vehicle, boat or animal shall stop the same, and keep it stationary so long as may reasonably be necessary, and allow the officer-in-charge of the check-post or barrier to examine the contents in the vehicle or boat or on the animal and inspect all records relating to the goods carried in the vehicle or boat or on the animal whi
1[59AA. Transit pass for transit of goods by road through the State
(1) Where a vehicle, boat or animal carrying goods coming from any place outside the State is bound for any other place outside the State, the driver or any other person-in-charge of such vehicle, boat of animal shall obtain in the prescribed manner a transit pass for such vehicle, boat or animal from the officer-in-charge of the first check-post or barrier after his entry into the State and deliver the same to the officer-in-charge of the last check-post or barrier before his exit from the State,
(2) If the driver or person-in-charge of such vehicle, boat or animal fails to deliver such transit pass, or goods in vehicle, boat or animal are not found in accordance with the transit pass, at the place of exit from the State, it shall be presumed that goods carried thereby
1[59AAA. Power to declare specified goods
(1) Where the State Government is of opinion that tax is or is likely to be evaded on sales or purchases of goods which taken place in the State subsequent to their import from other State and that with a view to preventing such evasion, it is necessary so to do, it may by notification in the Official Gazette, specify such goods (hereinafter referred to as "the specified goods").
(2) A registered dealer2[or any other person] who intends to import specified goods from any other State for sale, use, consumption or any other disposal in the State, shall make a declaration in such form as may be prescribed and shall cause it to be carried with the specified goods, alongwith the documents to be carried under sub-section (3) of section 59A.
(3) On receipt of
1[59B. Special powers for reconstitution of r ecords in certain circumstances
(1) If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire, flood, or earthquake or otherwise as a result of any natural or other calamity or event, he may by notice in writing, require the dealer to attend before him on a date and at place specified in the notice, or to produce before him any accounts or registers. or documents or copies thereof or to furnish fresh returns or declarations under this Act or any earlier law for such period, by such dates and to such authority as may be specified in the notice (being returns for a period for which the dealer has not yet been assessed), or to furnish true copies of or extracts from any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any oth
Every dealer, who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or who carries on business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed send to the authority prescribed a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be the manager or managers of such dealer's business for the purposes of this Act. Such declaration may be revised from time to time.
1[60A. Dealer to declare the details of bank accounts
Every dealer, who is liable to pay tax shall, within the period prescribed, send to the authority prescribed a declaration in the manner prescribed stating the particulars of the bank accounts operated by him in connection with his business and shall, within the period prescribed intimate the prescribed authority the changes in the particulars in the declaration.]
________________________
1. Section 60A was inserted by Guj. 15 of 1989, section 7.
(1) If the State Government considers that for the purposes of the better administration of this Act, it is necessary so to do, it may, by notification in the Official Gazette direct that statistics be collected relating to any matter dealt with by or under this Act.
(2) Upon such direction being made, the State Government or any person authorised by it in this behalf may, by notification in the Official Gazette and by notice in any newspapers or in such other manner as in its or his opinion is best calculated to bring the notice to the attention of dealers, call upon all dealers or any class of dealers to furnish such information or returns as may be 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
(1) If any question arises, otherwise than in proceedings before a court, or proceedings under section 41 or 44, whether for the purposes of this Act-
(a) any person, society, club or association or any firm or any branch or department of any firm is a dealer, or
(b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term, or
1[(c) any transaction is a sale or specified sale or purchase, or]
(d) any particular dealer is required to be registered, or
(e) any tax is payable in respect of any particular2[sale, specified sale or purchase] or if tax is payable the rate thereof,
the Commissioner shall m
(1) In discharging their functions under this Act, the Tribunal and the Commissioner shall have all the powers of a Civil Court for the purpose of-
(a) proof of facts by affidavit;
(b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;
(c) compelling the production of documents; and
(d) issuing commission for the examination of witnesses.
(2) In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Tribunal or the Commissioner, may administer the oath to the deponent.
1[64. Bar of jurisdiction of Civil Courts
Save as provided by section 69,-
(a) no Civil Court shall have jurisdiction to deal with or decide any question which the Tribunal, the Commissioner of any officer appointed to assist him is empowered to deal with or decide by or under this Act and no injuction shall be granted by any Civil Court in respect of any action taken or to be taken in pursuance of any power by or under this Act;
(b) no assessment made and no order passed under this Act or the rules made thereunder by the Tribunal, the Commissioner or any officer appointed to assist him shall be called in question in any Civil Court.]
________________________
1. Section 64 was substiuted by Guj. 16 opf 19
(1) An appeal from every original order, not being an order mentioned in section 66, passed under this Act or the rules made thereunder, shall lie--
(a) if the order is made by a Sales Tax Officer, or any other officer subordinate thereto, to the Assistant Commissioner;
(b) if the order is made by an Assistant Commissioner, to the1[Deputy Commissioner];
(c) if the order is made by a Deputy Commissioner, Additional Commissioner or Commissioner, to the Tribunal.
(2) In the case of an order passed in appeal by an Assistant Commissioner2[or, as the case may be, by a Deputy Commissioner], a second appeal shall lie3[*****] to the Tribunal.
(3) Subject to the provisions of section 71, no appeal shall be entertai
No appeal and no application for revision shall lie against,
(1) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act, or
(2) an order pertaining to the seizure or retention of account book. registers and other documents, or
(3) an order sanctioning a prosecution under this Act, or
1[*******]
2[(5) an order of remission of tax, penalty or interest under section 55.]
________________________
1. Clause (4) was deleted by Guj. 10 of 1994, section 14.
2. Clause (
(1) Subject to the provisions of section 66 and to any rules which may be made in this behalf, --
(a) the Commissioner on his own motion within three years1[or on application made to him within one year] from the date of any order passed by any officer appointed under section 27 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper2[within twelve months from the date of service of notice for revision];
(b) the Tribunal, on application made to it against an order of the Commissioner (not being an order passed under subsection (2) of section 65 in second appeal3[or under clause (a) in revision on an application]) within four months from the date of the communication of the order may call for and examine the record of any such order, and pass such order thereon as it th
Notwithstanding anything contained in the Bombay Court-fees Act, 1959 (Bom. XXXVI of 1959), an appeal preferred under section 65 and an application for revision made under section 67 shall bear a Court-fee stamp of such value as may be prescribed.
(1) Within ninety days from the date of the Communication of the order of the Tribunal, passed in appeal or revision, being an order which affects the liability of any person to pay tax or penalty, or which affects the recovery from any person of any amount under section 48, that person, or the Commissioner, may by application in writing (accompanied, where the application is made by that person, by a fee of one hundred rupees) require the Tribunal to refer to the High Court any question of law arising out of such order; and where the Tribunal agrees, the Tribunal shall, as soon as may be after the receipt of such application, draw up a statement of the case and refer it to the High Court:
Provided that if in the exercise of its power under this sub-section the Tribunal refuses to state the case which it has been required to do on the ground that no question of law arises, that per
In computing the period laid down under sections 65, 67 and 69, the provisions of sections 4 and 12 of the Limitation Act, 1963 (63 of 1963.) shall, so far as may be, apply.
An appellate authority may admit any appeal or permit the-filing of a memorandum of cross objections under section 65 and the Tribunal may admit an application under section 67 or under section 69 after the; period of limitation laid down in the said sections, if the appellant or the applicant satisfies the appellate authority or the Tribunal, as the case may be. that he had sufficient cause for not preferring the appeal or filing a memorandum of cross objections or making the application, within such period.
(1) The Commissioner may at any time within two years from the date of the communication of the order passed by him, to the person affected by such order, on his own motion, rectify any mistake of fact apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:
Provided that, no such rectification shall be made if it has the effect or enhancing the tax or reducing the amount of a refund, unless the Commissioner has given notice in writting to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.
(2) The provisions of sub-section (J) shall apply to the rectification of a mistake by the Tribunal or an appellate authority under section 65 as they apply to the rectification of a mistake by the
1[Where a dealer after any tax has become due from him] creates a charge on, or parts with the possession by way of sale, mortgage, exchange or any other mode of transfer whatsoever of any of his property in favour of any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer:2[*****]
Provided that such charge or transfer shall not be void if made for valuable consideration and without notice of3[any proceeding under this Act].
________________________
1. These words were substituted for the words "Where during the pendency of any proceedings under this Act, any dealer liable to pay tax" by Guj. 15 of 1989, section 8 (1).
(1) On every application --
(a) for a certified or duplicate copy of a certificate of Registration, Licence, Recognition or Permit, or
(b) for certified copy of an order of assessment or any other order passed or any document produced or filed in any proceeding under this Act, or
(c) for the determination of any question under section 62,
there shall be paid such fee in Court fee stamps as may be prescribed.
(2) There shall be charged such fee in cash as may be prescribed for making and supplying a duplicate or certified copy of an order or document under this Act or the rules made thereunder and where any copy is required urgently, there shall be charged such extra fee as may be prescribed.
&nb
(1) Whoever --
(a) carries on business as a dealer without being registered incontravention of section 29, or
(b) knowingly furnishes a false declaration or a false return, or
(c) not being a Registered dealer under section 291 [or 30] falsely represents that he is or was a registered dealer at the time when he sells or buys any goods, or
(d) not holding a Licence, Recognition or Permit represents at the time when he purchases or sells any goods that he holds as the case may be, a Licence, Recognition or Permit, or
(e) gives a certificate under section 12 or 13 which he knows orhas reasons to believe to be false, or
(f) gives a certificate regarding compliance
1[75A. Publication of information respecting dealers in certain cases
(1) Notwithstanding anything contained in sub-section (1) of section 76, if the commissioner is of the opinion that it is necessary or expedient in the public interest to publish the names of dealers who have failed to pay the tax, penalty or interest, and any other particulars relating to any proceeding, under this Act in respect of such dealer, he may subject to any rules which may be made in this behalf, cause to be published such names and particulars in such manner as he thinks fit.
(2) No publication under this section shall be made in relation to any conviction for any offence connected with any provision under this Act until the time for filing an appeal under section 65 or, as the case may be, revision under section 67 has expired or the appeal or revision, if
(1) All particulars contained in any statement made, declaration 01 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 proceedings before a Criminal Court), shall save as
provided in sub-section (3), be treated as confidential; and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as aforesaid, be entitled to require any servant of the Government to produce before it any statement, declaration, 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 Government1[willfully] discloses any of the particulars referred to in sub-section (1), he shall, on co
(1) No information of any individual return and no part of any individual return, with respect to any matter given for the purposes of section 61 shall, without the previous consent in writing of the owner for the time being or his authorised 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 proceeding under the provisions of this Act.
(2) except for the purposes of prosecution under this Act, or under the Indian Penal Code, no person who is not engaged in the collection of statistics under section 61 or in the 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
(1) Where an offence under this Act has 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) Notwithstanding 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,
(1) No Court shall take cognizance of any offence punishable under section 75, 76 or 77 or under any rules made under this Act, except with the previous sanction of the Commissioner.
(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (V of 1898), all offences punishable under this Act or rules made there-under shall be cognizable and bailable.
(1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer appointed under section 27 to assist him to investigate all or any of the offences punishable under this Act.
(2) Every officer so authorised shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898 (V of 1898), 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 for any offence punishable1[under section 75 or under sub-section (3) of section 77] or under any rule, accept from any person charged with such offence by way of composition of the offence a sum not exceeding,-
(i) two thousand rupees, where the offence charged is under clause (c), (h) or (k) of sub-section (1) of section 75 or under any rule;
(ii) double the amount of tax which would have been payable2[on the sale, specified sale, purchase or turnover] to which the offence relates, where the offence charged is under any of the other clauses of subsection (1) of section 75;
3[(iii) two hundred rupees, where the offence charged is under subsection (3) of section 77:]
Pro
The Commissioner may, after due notice to the parties, by order in writing transfer any proceedings or class of proceedings under any provision of this Act from himself to any other officer and he may likewise transfer any such proceedings (including a proceeding already transferred under this section) from one such officer to another or to himself.
(1) Any person who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend --
(a) by a person authorised by him in this behalf, being 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 whose name is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2).
(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 autho
The Commissioner and all officers and persons appointed under section 27 to assist the Commissioner and all members of the Tribunal1[********] shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (XLV of 1860.).
________________________
1. The words "and of the settlement Commission" were inserted by Guj. 10 of 1979, section 16 and subsequently the same, were deleted by Guj, 10 of 1992, section 28.
No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(1) The State Government may, by notification in the Official Gazette make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may be made to provide for all or any of the matters expressly required or allowed by this Act to be prescribed by rules.
(3) In making any rules under this section the State Government may direct that a breach thereof shall be punishable with fine not exceeding two thousand rupees, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
(4) The power to make rules conferred by this section shall be subject to the condition of the rules being made after previous publication :
&nb
Nothing in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of a tax on any sale or purchase of any goods, where such sale or purchase takes place --
(i) in the course of inter-State trade or commerce, or
(ii) outside State, or
(iii) in the course of the import of the goods into the territory of India or the export of the goods out of such territory,
and the provisions of this Act and the said rules shall be read and construed accordingly.
Explanation. -- For the purpose of this section whether a sale or purchase takes place --
(a) in the course of inter-State trade, or commerce, or
&
(1) The Bombay Sales Tax Act, 1959 (Bom. LI of 1959) is hereby repealed.
(2) Notwithstanding the repeal of the Act referred to in sub-section (1) (hereinafter in this section referred to as the "said Act") --
(a) all rules, regulations, orders, notifications, forms and notices issued under the said Act and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment, reassessment, collection, refund or set-off any tax, or the granting of a drawback in respect thereof, or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, set-off, drawback or penalty relates to any period before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid ;
(b) an
1 [SCHEDULE I
(See section 5)
Goods, the sale or purchase of which is free from all taxes
S. No.
Description of goods
Conditions and exceptions subject to which exemption is granted
1
2
3
1.
Agate (AkiK) stones and articles made therefrom.
2.
(i) Agricultural implements (excluding varat and varatadi) worked or operated exclusively by human or animal agency exclusively used in agricultura
SCHEDULE-II PART-B
PART-B
(See section 8)
Goods, the sale or purchase of which is subject to general sales tax or purchase tax and the rates of tax
Sr. No.
Description of goods
Rate of General Sales tax
Rate of Purchase tax
1
2
3
4
1.
Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or
SCHEDULE-III
(See section 3A)
Goods, the transfer of the right to use, which is subject to sales tax.
Sr. No.
Description of good's
1
2
1.
Air-conditioning plant.
2.
Cinematographic and photographic equipment and appliance including studio equipment, camera, projectors, enlarging lenses.
3.
Cenematographic film.
4.
&n
Elevate your legal practice with advanced AI-driven research and drafting solutions. Experience unmatched efficiency, precision, and security, tailored exclusively for legal professionals.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
AI Assistant
