RAJASTHAN SALES TAX (SECOND AMENDMENT) ACT, 1988

Act No. 13 of 1988

15th October, 1988

An Act further to amend the Rajasthan Sales Tax Act, 1954. Be it enacted by the Rajasthan State Legislature in the Thirty-ninth Year of the Republic of India as follows:-

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S.1 Short title and commencement

(1) This Act may be called the Rajasthan Sales Tax (Second Amendment) Act, 1988.

(2) This section and section 4 shall come into force at once and the remaining sections shall be deemed to have come into force as under:--

• (a) section 2 on the 7th day of September, 1988; and
• (b) section 3 on the 2nd August, 1988.

S.2 Amendment of Section 2, Rajasthan Act 29 of 1954

In Section 2 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), hereinafter referred to as the principal Act,--

• (a) the existing clause (u) as so inserted by the Rajasthan Sales Tax (Amendment) Act, 1988 (Act No. 9 of 1988), shall be and shall be deemed always to have been omitted; and
• (b) after the existing clause (t), the following new clause shall be and shall be deemed to have been inserted from 22nd April, 1988, namely:--

"(u) "Works contract" includes any agreement for the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, over-hauling, repair, improvement, modification, white-washing, painting, varnishing and other similar activities or commissioning of any movable or immovable property for cash, deferred payment or other valuable consideration but excludes a works contract purely of labour or service.".

S.3 Amendment of section 14-C, Rajasthan Act, 29 of 1954

In the third proviso to sub-section (3) of section 14-C of the principal Act, for the words "three months", the words "nine months" shall be and shall be deemed always to have been substituted.

S.4 Repeal and Savings

(1) The Rajasthan Sales Tax (Amendment) Ordinance, 1988 (Ordinance No. 7 of 1988) and the Rajasthan Sales Tax (Second Amendment) Ordinance, 1988 (Ordinance No. 10 of 1988) are hereby repealed.

(2) Notwithstanding such repeal, all things done, actions taken or orders made under the principal Act as amended by the said Ordinances shall be deemed to have been done, taken or made under the principal Act as amended by this Act.