MEGHALAYA FINANCE (SALES TAX) (AMENDMENT) ACT, 1973

Act No. 19 of 1973

30th June, 1973

An Act further to amend the Meghalaya Finance (Sales Tax) Act. Be it enacted by the Legislature of Meghalaya in the Twenty-fourth Year of the Republic of India as follows:-

S.1 Short title and commencement

(1) This Act may be called the Meghalaya Finance (Sales Tax) (Amendment) Act, 1973.

(2) It shall be deemed to have come into force on the 1st April, 1973.

S.2 Insertion of new section 3A in the Meghalaya Finance (Sales Tax) Act

After section 3 of the Meghalaya Finance (Sales Tax) Act, the following shall be inserted as Section 3A, namely:-

3A. "Surcharge on sales.--

• (1) Subject to the provisions of this section, every dealer shall be liable to pay, in addition to tax under section 3 and any other dues payable under any law for the time being in force, a surcharge, hereinafter referred to as Sales Surcharge, on his sales of taxable goods.
• (2) The rate of Sales Surcharge on any sale shall be one per centum of the amount of tax payable under this Act in respect of the said sale;
• Provided that this surcharge shall not apply in respect of goods declared to be of special importance under section 14 of the Central Sales Tax Act, 1956 if the ceiling rates as prescribed under section 15 (A) of the aforesaid Act has been reached:
• Provided further that the amount of Sale Surcharge payable by a dealer for any return period as prescribed under sub-section (1) of section 8