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CENTRAL SALES TAX ACT, 1956

(ACT NO. 74 OF 1956)

CHAPTER I

Preliminary

1 Short title, extent and Commenement

(1) This Act may be called the Central Sale! Tax At, 1956.(2) It exteds t! the "h!le !# Idia $%%%&.

(') It shall c!me it! #!ce ! sch date as the Cetal *!+emet may, by

!ti#icati! i the O##icial *a-ette, a!it, ad di##eet dates may be a!ited #!

di##eet !+isi!s !# this Act.

" #e$inition!

I this Act, less the c!text !the"ise e/ies,0

(a) %a&&ro&riate State'meas

(i) i elati! t! a deale "h! has !e ! m!e laces !# bsiess sitated i

the same tate, that tate3

(ii) i elati! t! a deale "h! has $%%%& laces !# bsiess sitated i

di##eet tates, e+ey sch tate "ith esect t! the lace ! laces !# bsiess

sitated "ithi its teit!y3

$***&

(aa) %()!ine!!'icldes

(i) ay tade, c!mmece ! ma#acte, ! ay ad+ete ! c!ce i the

ate !# tade, c!mmece ! ma#acte, "hethe ! !t sch tade, c!mmece,

ma#acte, ad+ete ! c!ce is caied ! "ith a m!ti+e t! mae ai ! !#it

ad "hethe ! !t ay ai ! !#it acces #!m sch tade, c!mmece,

ma#acte, ad+ete ! c!ce3 ad

(ii) ay tasacti! i c!ecti! "ith, ! icidetal ! acillay t!, sch tade,

c!mmece, ma#acte, ad+ete ! c!ce3

(ab) %ro!!in* the )!tom! $rontier! o$ India'meas c!ssi the limits !# theaea !# a cst!ms stati! i "hich im!ted !!ds ! ex!t !!ds ae !diaily et

be#!e cleaace by cst!ms ath!ities.

Explanation F! the !ses !# this clase, cst!ms stati! ad

cst!ms ath!ities shall ha+e the same meais as i the Cst!ms Act, 1962 (52

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!# 1962)3

(b) %dealer'meas ay es! "h! caies ! ("hethe elaly ! !the"ise)

the bsiess !# byi, selli, slyi ! distibti !!ds, diectly ! idiectly,

#! cash, ! #! de#eed aymet, ! #! c!mmissi!, emeati! ! !the +alablec!sideati!, ad icldes

(i) a l!cal ath!ity, a b!dy c!!ate, a c!may, ay c!!eati+e s!ciety !

!the s!ciety, clb, #im, 8id di+ided #amily ! !the ass!ciati! !# es!s

"hich caies ! sch bsiess3

(ii) a #act!, b!e, c!mmissi! aet, del credereaet, ! ay !the mecatile

aet, by "hate+e ame called, ad "hethe !# the same desciti! as heeibe#!e

meti!ed ! !t, "h! caies ! the bsiess !# byi, selli, slyi !

distibti, !!ds bel!i t! ay icial "hethe discl!sed ! !t3 ad

(iii) a acti!ee "h! caies ! the bsiess !# selli ! acti!i !!ds

bel!i t! ay icial, "hethe discl!sed ! !t ad "hethe the !##e !# the

itedi chase is acceted by him ! by the icial ! a !miee !# the icial.

Explanation 1 +ey es! "h! acts as a aet, i ay tate, !# adeale esidi !tside that tate ad bys, sells, slies, ! distibtes, !!ds i the

tate ! acts ! behal# !# sch deale as

(i) a mecatile aet as de#ied i the ale !# *!!ds Act, 19': (' !#

19':), !

(ii) a aet #! hadli !# !!ds ! d!cmets !# the title elati t!

!!ds, !

(iii) a aet #! the c!llecti! ! the aymet !# the sale ice !# !!ds

! as a aat! #! sch c!llecti! ! aymet,

ad e+ey l!cal bach ! !##ice i a tate !# a #im eisteed !tside that

tate ! a c!may ! !the b!dy c!!ate, the icial !##ice ! head/ates "hee!#

is !tside that tate, shall be deemed t! be a deale #! the !ses !# this Act.

Explanation 2 A *!+emet "hich, "hethe ! !t i the c!se !#bsiess, bys, sells, slies ! distibtes, !!ds, diectly ! !the"ise, #! cash !

#! de#eed aymet ! #! c!mmissi!, emeati! ! !the +alable

c!sideati!, shall excet i elati! t! ay sale, sly ! distibti! !# sls,

se+iceable ! !ld st!es ! mateials ! "aste !dcts ! !bs!lete ! discaded

machiey ! ats ! access!ies thee!#, be deemed t! be a deale #! the !ses

!# this Act3

(c) %delared *ood!'meas !!ds declaed de secti! 14 t! be !# secial

im!tace i itetate tade ! c!mmece.

(d) %*ood!'icldes all mateials, aticles, c!mm!dities ad all !the ids !#

m!+able !ety, bt d!es !t iclde e"saes, acti!able claims, st!cs, shaes

ad secities3

(dd) %&lae o$ ()!ine!!'icldes

(i) i ay case "hee a deale caies ! bsiess th!h a aet (by

"hate+e ame called), the lace !# bsiess !# sch aet3

(ii) a "aeh!se, !d!" ! !the lace "hee a deale st!es his !!ds3 ad

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(iii) a lace "hee a deale ees his b!!s !# acc!t3

(e) %&re!ri(ed'meas escibed by les made de this Act3

(#) %re*i!tered dealer'meas a deale "h! is eisteed de secti! 73

() %!ale', "ith its ammatical +aiati!s ad c!ate exessi!s, meas ay

tas#e !# !ety i !!ds by !e es! t! a!the #! cash ! de#eed aymet

! #! ay !the +alable c!sideati!, ad icldes,;

(i) a tas#e, !the"ise tha i sace !# a c!tact, !# !ety i ay

!!ds #! cash, de#eed aymet ! !the +alable c!sideati!3

(ii) a tas#e !# !ety i !!ds ("hethe as !!ds ! i s!me !the #!m)

i+!l+ed i the execti! !# a "!s c!tact3

(iii) a deli+ey !# !!ds ! hiechase ! ay system !# aymet by

istalmets3

(i+) a tas#e !# the iht t! se ay !!ds #! ay !se ("hethe ! !t #!

a seci#ied ei!d) #! cash, de#eed aymet ! !the +alable c!sideati!3

(+) a sly !# !!ds by ay ic!!ated ass!ciati! ! b!dy !# es!s t!a membe thee!# #! cash, de#eed aymet ! !the +alable c!sideati!3

(+i) a sly, by "ay !# ! as at !# ay se+ice ! i ay !the mae

"hats!e+e, !# !!ds, bei #!!d ! ay !the aticle #! hma c!smti! ! ay

di ("hethe ! !t it!xicati), "hee sch sly ! se+ice, is #! cash,

de#eed aymet ! !the +alable c!sideati!,

bt d!es !t iclde a m!tae ! hy!thecati! !# ! a chae ! lede

! !!ds3

(h) %!ale &rie'meas the am!t ayable t! a deale as c!sideati! #! the

sale !# ay !!ds, less ay sm all!"ed as cash disc!t acc!di t! the actice

!mally e+aili i the tade, bt iclsi+e !# ay sm chaed #! aythi d!e

by the deale i esect !# the !!ds at the time !# ! be#!e the deli+ey thee!#

!the tha the c!st !# #eiht ! deli+ey ! the c!st !# istallati! i cases "heesch c!st is seaately chaed3

I?? that i the case !# a tas#e !# !ety i !!ds ("hethe as

!!ds ! i s!me !the #!m) i+!l+ed i the execti! !# a "!s c!tact, the sale

ice !# sch !!ds shall be detemied i the escibed mae by mai sch

dedcti! #!m the t!tal c!sideati! #! the "!s c!tact as may be escibed

ad sch ice shall be deemed t! be the sale ice #! the !ses !# this clase.3

(i) %!ale! tax la+'meas ay la" #! the time bei i #!ce i ay tate !

at thee!# "hich !+ides #! the le+y !# taxes ! the sale ! chase !# !!ds

eeally ! ! ay seci#ied !!ds exessly meti!ed i that behal# ad icldes

+ale added tax la", ad eeal sales tax la" meas ay la" #! the time bei i

#!ce i ay tate ! at thee!# "hich !+ides #! the le+y !# tax ! the sale !

chase !# !!ds eeally ad icldes +ale added tax la"3(@) %t)rnoer'sed i elati! t! ay deale liable t! tax de this Act meas

the aeate !# the sale ices ecei+ed ad ecei+able by him i esect !# sales !#

ay !!ds i the c!se !# itetate tade ! c!mmece made di ay escibed

ei!d ad detemied i acc!dace "ith the !+isi!s !# this Act ad the les

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made theede3

(@a) %+or-! ontrat' meas a c!tact #! cayi !t ay "! "hich

icldes assembli, c!stcti!, bildi, altei, ma#acti, !cessi,

#abicati, eecti!, istallati!, #itti !t, im!+emet, eai ! c!mmissi!i!# ay m!+able ! imm!+able !ety3

() %year', i elati! t! a deale, meas the yea alicable i elati! t! him

de the eeal sales tax la" !# the a!iate tate, ad "hee thee is ! sch

yea alicable, the #iacial yea.

CHAPTER II

.orm)lation o$ Prini&le! $or determinin* +hen a Sale or

P)rha!e o$ *ood! ta-e! &lae in the o)r!e o$ inter/State

trade or ommere or o)t!ide a State or in the o)r!e o$Im&ort or Ex&ort

0 hen i! a !ale or &)rha!e o$ *ood! !aid to ta-e &lae in the o)r!e o$inter/State trade or ommere

A sale ! chase !# !!ds shall be deemed t! tae lace i the c!se !#itetate tade ! c!mmece i# the sale ! chase

(a) !ccasi!s the m!+emet !# !!ds #!m !e tate t! a!the3 !

(b) is e##ected by a tas#e !# d!cmets !# title t! the !!ds di theim!+emet #!m !e tate t! a!the.

Explanation 1 hee !!ds ae deli+eed t! a caie ! !the bailee #!

tasmissi!, the m!+emet !# the !!ds shall, #! the !ses !# clase (b), bedeemed t! c!mmece at the time !# sch deli+ey ad temiate at the time "hedeli+ey is tae #!m sch caie ! bailee.

Explanation 2 hee the m!+emet !# !!ds c!mmeces ad temiatesi the same tate it shall !t be deemed t! be a m!+emet !# !!ds #!m !e tate t!a!the by eas! meely !# the #act that i the c!se !# sch m!+emet the !!dsass th!h the teit!y !# ay !the tate.

2 hen i! a !ale or &)rha!e o$ *ood! !aid to ta-e &lae o)t!ide a State

(1) b@ect t! the !+isi!s c!taied i secti! ', "he a sale ! chase !#!!ds is detemied i acc!dace "ith sbsecti! (2) t! tae lace iside a tate,sch sale ! chase shall be deemed t! ha+e tae lace !tside all !the tates.

(2) A sale ! chase !# !!ds shall be deemed t! tae lace iside a tate, i#the !!ds ae "ithi the tate0

(a) i the case !# seci#ic ! ascetaied !!ds, at the time the c!tact !# saleis made3 ad

(b) i the case !# ascetaied ! #te !!ds, at the time !# thei

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a!iati! t! the c!tact !# sale by the selle ! by the bye, "hethe asset !#the !the aty is i! ! sbse/et t! sch a!iati!.

Explanation hee thee is a sile c!tact !# sale ! chase !# !!ds

sitated at m!e laces tha !e, the !+isi!s !# this sbsecti! shall aly as i#thee "ee seaate c!tacts i esect !# the !!ds at each !# sch laces.

5 hen i! a !ale or &)rha!e o$ *ood! !aid to ta-e &lae in the o)r!e o$im&ort or ex&ort

(1) A sale ! chase !# !!ds shall be deemed t! tae lace i the c!se !#the ex!t !# the !!ds !t !# the teit!y !# Idia !ly i# the sale ! chase eithe!ccasi!s sch ex!t ! is e##ected by a tas#e !# d!cmets !# title t! the !!dsa#te the !!ds ha+e c!ssed the cst!ms #!ties !# Idia.

(2) A sale ! chase !# !!ds shall be deemed t! tae lace i the c!se !#the im!t !# the !!ds it! the teit!y !# Idia !ly i# the sale ! chase eithe!ccasi!s sch im!t ! is e##ected by a tas#e !# d!cmets !# title t! the !!dsbe#!e the !!ds ha+e c!ssed the cst!ms #!ties !# Idia.

(') N!t"ithstadi aythi c!taied i sbsecti! (1), the last sale !chase !# ay !!ds ecedi the sale ! chase !ccasi!i the ex!t !# th!se!!ds !t !# the teit!y !# Idia shall als! be deemed t! be i the c!se !# schex!t, i# sch last sale ! chase t!! lace a#te, ad "as #! the !se !#c!mlyi "ith, the aeemet ! !de #! ! i elati! t! sch ex!t.

(4) The !+isi!s !# sbsecti! (') shall !t aly t! ay sale ! chase !#!!ds less the deale selli the !!ds #ishes t! the escibed ath!ity i theescibed mae a declaati! dly #illed ad sied by the ex!te t! "h!m the!!ds ae s!ld i a escibed #!m !btaied #!m the escibed ath!ity.

(5) N!t"ithstadi aythi c!taied i sbsecti! (1), i# ay desiatedIdia caie chases A+iati! Tbie Fel #! the !ses !# its iteati!al#liht, sch chase shall be deemed t! tae lace i the c!se !# the ex!t !#!!ds !t !# the teit!y !# Idia.

Explanation. ; F! the !ses !# this sbsecti!, desiated Idiacaie meas ay caie "hich the Cetal *!+emet may, by !ti#icati! i theO##icial *a-ette, seci#y i this behal#.

CHAPTER III

Inter/State Sale! Tax

6 Lia(ility to tax on inter/State !ale!

(1) b@ect t! the !the !+isi!s c!taied i this Act, e+ey deale shall, "ith

e##ect #!m sch date as the Cetal *!+emet may, by !ti#icati! i the O##icial*a-ette, a!it, !t bei ealie tha thity days #!m the date !# sch !ti#icati!,be liable t! ay tax de this Act ! all sales !# !!ds !the tha electical eeye##ected by him i the c!se !# itetate tade ! c!mmece di ay yea !ad #!m the date s! !ti#iedB

I?? that a deale shall !t be liable t! ay tax de this Act ! ay

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sale !# !!ds "hich, i acc!dace "ith the !+isi!s !# sbsecti! (') !# secti!5, is a sale i the c!se !# ex!t !# th!se !!ds !t !# the teit!y !# Idia.

(1A) A deale shall be liable t! ay tax de this Act ! a sale !# ay !!ds

e##ected by him i the c!se !# itetate tade ! c!mmece !t"ithstadithat ! tax "!ld ha+e bee le+iable ("hethe ! the selle ! the chase)

de the sales tax la" !# the a!iate tate i# that sale had tae lace iside

that tate.

(2) N!t"ithstadi aythi c!taied i sbsecti! (1) ! sbsecti! (1A),

"hee a sale !# ay !!ds i the c!se !# itetate tade ! c!mmece has eithe

!ccasi!ed the m!+emet !# sch !!ds #!m !e tate t! a!the ! has bee

e##ected by a tas#e !# d!cmets !# title t! sch !!ds di thei m!+emet

#!m !e tate t! a!the, ay sbse/et sale di sch m!+emet e##ected by a

tas#e !# d!cmets !# title t! sch !!ds,

(a) t! the *!+emet, !

(b) t! a eisteed deale !the tha the *!+emet, i# the !!ds ae !# the

desciti! e#eed t! i sbsecti! (') !# secti! ,shall be exemt #!m tax de this Act B

I?? that ! sch sbse/et sale shall be exemt #!m tax de

this sbsecti! less the deale e##ecti the sale #ishes t! the escibed

ath!ity i the escibed mae ad "ithi the escibed time ! "ithi sch

#the time as that ath!ity may, #! s##iciet case, emit,

(a) a ceti#icate dly #illed ad sied by the eisteed deale #!m

"h!m the !!ds "ee chased c!taii the escibed aticlas i a escibed

#!m !btaied #!m the escibed ath!ity3 ad

(b) i# the sbse/et sale is made0

(i) t! a eisteed deale, a declaati! e#eed t! i clase (a) !#

sbsecti! (4) !# secti! , !

(ii) t! the *!+emet, !t bei a eisteed deale, a ceti#icate

e#eed t! i clase (b) !# sbsecti! (4) !# ecti! B

I?? FD=T8= that it shall !t be ecessay t! #ish the

declaati! ! the ceti#icate e#eed t! i clase (b) !# the ecedi !+is! i

esect !# a sbse/et sale !# !!ds i#,

(a) the sale ! chase !# sch !!ds is, de the sales tax la" !# the

a!iate tate, exemt #!m tax eeally ! is sb@ect t! tax eeally at a ate

"hich is l!"e tha #! e cet ("hethe called a tax ! #ee ! by ay !the ame)3

ad

(b) the deale e##ecti sch sbse/et sale !+es t! the satis#acti!

!# the ath!ity e#eed t! i the ecedi !+is! that sch sale is !# the ate

e#eed t! i clase (a) ! clase (b) !# this sbsecti!.(') N!t"ithstadi aythi c!taied i this Act, ! tax de this Act shall

be ayable by ay deale i esect !# sale !# ay !!ds made by sch deale, i the

c!se !# itetate tade ! c!mmece, t! ay !##icial, es!el, c!sla !

dil!matic aet !# ;

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(i) ay #!ei dil!matic missi! ! c!slate i Idia3 !

(ii) the Dited Nati!s ! ay !the simila iteati!al b!dy,

etitled t! i+ilees de ay c!+eti! ! aeemet t! "hich Idia

is a aty ! de ay la" #! the time bei i #!ce, i# sch !##icial, es!el,c!sla ! dil!matic aet, as the case may be, has chased sch !!ds #!

himsel# ! #! the !ses !# sch missi!, c!slate, Dited Nati!s ! !the

b!dy.

(4) The !+isi!s !# sbsecti! (') shall !t aly t! the sale !# !!ds made

i the c!se !# itetate tade ! c!mmece less the deale selli sch !!ds

#ishes t! the escibed ath!ity a ceti#icate i the escibed mae ! the

escibed #!m dly #illed ad sied by the !##icial, es!el, c!sla !

dil!matic aet, as the case may be.

6A 3)rden o$ &roo$, et4, in a!e o$ tran!$er o$ *ood! laimed other+i!e

than (y +ay o$ !ale

(1) hee ay deale claims that he is !t liable t! ay tax de this Act, iesect !# ay !!ds, ! the !d that the m!+emet !# sch !!ds #!m !e tate

t! a!the "as !ccasi!ed by eas! !# tas#e !# sch !!ds by him t! ay !the

lace !# his bsiess ! t! his aet ! icial, as the case may be, ad !t by

eas! !# sale, the bde !# !+i that the m!+emet !# th!se !!ds "as s!

!ccasi!ed shall be ! that deale ad #! this !se he may #ish t! the

assessi ath!ity, "ithi the escibed time ! "ithi sch #the time as that

ath!ity may, #! s##iciet case, emit, a declaati!, dly #illed ad sied by

the icial !##ice !# the !the lace !# bsiess, ! his aet ! icial, as the

case may be, c!taii the escibed aticlas i the escibed #!m !btaied

#!m the escibed ath!ity, al! "ith the e+idece !# desatch !# sch !!ds

ad i# the deale #ails t! #ish sch declaati!, the, the m!+emet !# sch

!!ds shall be deemed #! all !ses !# this Act t! ha+e bee !ccasi!ed as aeslt !# sale..

(2) I# the assessi ath!ity is satis#ied a#te mai sch i/iy as he may

deem ecessay that the aticlas c!taied i the declaati! #ished by a deale

de sbsecti! (1) ae te, he may, at the time !#, ! at ay time be#!e, the

assessmet !# the tax ayable by the deale de this Act, mae a !de t! that

e##ect ad thee! the m!+emet !# !!ds t! "hich the declaati! elates shall be

deemed #! the !ses !# this Act t! ha+e bee !ccasi!ed !the"ise tha as a

eslt !# sale.

Explanation -I this secti!, assessi ath!ity, i elati! t! a deale,

meas the ath!ity #! the time bei c!metet t! assess the tax ayable by the

deale de this Act.

Re*i!tration o$ dealer!

(1) +ey deale liable t! ay tax de this Act shall, "ithi sch time as may

be escibed #! the !se, mae a alicati! #! eistati! de this Act t!

sch ath!ity i the a!iate tate as the Cetal *!+emet may, by eeal !

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secial !de, seci#y, ad e+ey sch alicati! shall c!tai sch aticlas as

may be escibed.

(2) Ay deale liable t! ay tax de the sales tax la" !# the a!iate tate, !

"hee thee is ! sch la" i #!ce i the a!iate tate ! ay at thee!#, aydeale ha+i a lace !# bsiess i that tate ! at, as the case may be, may,!t"ithstadi that he is !t liable t! ay tax de this Act, aly #! eistati!de this Act t! the ath!ity e#eed t! i sbsecti! (1), ad e+ey schalicati! shall c!tai sch aticlas as may be escibed.

Explanation- F! the !ses !# this sbsecti!, a deale shall be deemedt! be liable t! ay tax de the sales tax la" !# the a!iate tate!t"ithstadi that de sch la" a sale ! chase made by him is exemt #!mtax ! a e#d ! ebate !# tax is admissible i esect thee!#.

(2A) hee it aeas ecessay t! the ath!ity t! "h!m a alicati! is madede sbsecti! (1) ! sbsecti! (2) s! t! d! #! the !e ealisati! !# the taxayable de this Act ! #! the !e cst!dy ad se !# the #!ms e#eed t! i

clase (a) !# the #ist !+is! t! sbsecti! (2) !# secti! 6 ! sbsecti! (1) !#secti! 6A ! clase (a) !# sbsecti! (4) !# secti! , he may, by a !de i"iti ad #! eas!s t! be ec!ded theei, im!se as a c!diti! #! the isse !#a ceti#icate !# eistati! a e/iemet that the deale shall #ish i theescibed mae ad "ithi sch time as may be seci#ied i the !de schsecity as may be s! seci#ied, #! all ! ay !# the a#!esaid !ses.

(') I# the ath!ity t! "h!m a alicati! de sbsecti! (1) ! sbsecti!(2) is made is satis#ied that the alicati! is i c!#!mity "ith the !+isi!s !# thisAct ad the les made theede ad the c!diti!, i# ay, im!sed de sbsecti! (2A), has bee c!mlied "ith, he shall eiste the alicat ad at t! hima ceti#icate !# eistati! i the escibed #!m "hich shall seci#y the class !classes !# !!ds #! the !ses !# sbsecti! (1) !# secti! .

('A) hee it aeas ecessay t! the ath!ity ati a ceti#icate !#

eistati! de this secti! s! t! d! #! the !e ealisati! !# tax ayable dethis Act ! #! the !e cst!dy ad se !# the #!ms e#eed t! i sbsecti!(2A), he may, at ay time "hile sch ceti#icate is i #!ce, by a !de i "iti ad#! eas!s t! be ec!ded theei, e/ie the deale, t! "h!m the ceti#icate hasbee ated, t! #ish "ithi sch time as may be seci#ied i the !de ad i theescibed mae sch secity, !, i# the deale has aleady #ished ay secityi sace !# a !de de this sbsecti! ! sbsecti! (2A), sch additi!alsecity, as may be seci#ied i the !de, #! all ! ay !# the a#!esaid !ses.

('E) N! deale shall be e/ied t! #ish ay secity de sbsecti! (2A) !ay secity ! additi!al secity de sbsecti! ('A) less he has bee i+ea !!tity !# bei head.

('EE) The am!t !# secity "hich a deale may be e/ied t! #ish de

sbsecti! (2A) ! sbsecti! ('A) ! the aeate !# the am!t !# sch secityad the am!t !# additi!al secity "hich he may be e/ied t! #ish de sbsecti! ('A), by the ath!ity e#eed t! theei, shall !t exceed

(a) i the case !# a deale !the tha a deale "h! has made a alicati!, !"h! has bee eisteed i sace !# a alicati!, de sbsecti! (2), a sm

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e/al t! the tax ayable de this Act, i acc!dace "ith the estimate !# schath!ity, ! the t!+e !# sch deale #! the yea i "hich sch secity !, as thecase may be, additi!al secity is e/ied t! be #ished3 ad

(b) i the case !# a deale "h! has made a alicati!, ! "h! has beeeisteed i sace !# a alicati!, de sbsecti! (2), a sm e/al t! the

tax le+iable de this Act, i acc!dace "ith the estimate !# sch ath!ity ! the

sales t! sch deale i the c!se !# itetate tade ! c!mmece i the yea i

"hich sch secity !, as the case may be, additi!al secity is e/ied t! be

#ished, had sch deale bee !t eisteed de this Act.

('C) hee the secity #ished by a deale de sbsecti! (2A) ! sb

secti! ('A) is i the #!m !# a sety b!d ad the sety bec!mes is!l+et ! dies,

the deale shall, "ithi thity days !# the !ccece !# ay !# the a#!esaid e+ets,

i#!m the ath!ity ati the ceti#icate !# eistati! ad shall "ithi iety

days !# sch !ccece #ish a #esh sety b!d ! #ish i the escibed

mae !the secity #! the am!t !# the b!d.

('?) The ath!ity ati the ceti#icate !# eistati! may by !de ad #!!!d ad s##iciet case #!#eit the "h!le ! ay at !# the secity #ished by a

deale,

(a) #! ealisi ay am!t !# tax ! ealty ayable by the deale3

(b) i# the deale is #!d t! ha+e missed ay !# the #!ms e#eed t! i sb

secti! (2A) ! t! ha+e #ailed t! ee them i !e cst!dy B

I?? that ! !de shall be assed de this sbsecti! "ith!t

i+i the deale a !!tity !# bei head.

(') hee by eas! !# a !de de sbsecti! ('?), the secity #ished

by ay deale is edeed is##iciet, he shall mae the de#iciecy i sch

mae ad "ithi sch time as may be escibed.

('F) The ath!ity issi the #!ms e#eed t! i sbsecti! (2A) may e#se t!isse sch #!ms t! a deale "h! has #ailed t! c!mly "ith a !de de that sb

secti! ! sbsecti! ('A), ! "ith the !+isi!s !# sbsecti! ('C) ! sbsecti!

('), til the deale has c!mlied "ith sch !de ! sch !+isi!s, as the case

may be.

('*) The ath!ity ati a ceti#icate !# eistati! may, ! alicati! by the

deale t! "h!m it has bee ated, !de the e#d !# ay am!t ! at thee!#

de!sited by the deale by "ay !# secity de this secti!, i# it is !t e/ied #!

the !ses !# this Act.

('8) Ay es! aie+ed by a !de assed de sbsecti! (2A), sb

secti! ('A), sbsecti! ('?) ! sbsecti! ('*) may, "ithi thity days !# the

se+ice !# the !de ! him, bt a#te #ishi the secity, e#e, i sch #!m ad

mae as may be escibed, a aeal aaist sch !de t! sch ath!ity(heea#te i this secti! e#eed t! as the aellate ath!ity) as may be

escibedB

I?? that the aellate ath!ity may, #! s##iciet case, emit

sch es! t! eset the aeal,

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(a) a#te the exiy !# the said ei!d !# thity days3 !

(b) "ith!t #ishi the "h!le ! ay at !# sch secity.

('I) The !cede t! be #!ll!"ed i heai ay aeal de sbsecti! ('8),ad the #ees ayable i esect !# sch aeals shall be sch as may be escibed.

(') The !de assed by the aellate ath!ity i ay aeal de sb

secti! ('8) shall be #ial.

(4) A ceti#icate !# eistati! ated de this secti! may

(a) eithe ! the alicati! !# the deale t! "h!m it has bee ated !,

"hee ! sch alicati! has bee made, a#te de !tice t! the deale, be ameded

by the ath!ity ati it i# he is satis#ied that by eas! !# the eisteed deale

ha+i chaed the ame, lace ! ate !# his bsiess ! the class ! classes !#

!!ds i "hich he caies ! bsiess ! #! ay !the eas! the ceti#icate !#

eistati! ated t! him e/ies t! be ameded3 !

(b) be cacelled by the ath!ity ati it "hee he is satis#ied, a#te de

!tice t! the deale t! "h!m it has bee ated, that he has ceased t! cay !bsiess ! has ceased t! exist ! has #ailed "ith!t s##iciet case, t! c!mly

"ith a !de de sbsecti! ('A) ! "ith the !+isi!s !# sbsecti! ('C) !

sbsecti! (') ! has #ailed t! ay ay tax ! ealty ayable de this Act, !

i the case !# a deale eisteed de sbsecti! (2) has ceased t! be liable t!

ay tax de the sales tax la" !# the a!iate tate ! #! ay !the s##iciet

eas!.

(5) A eisteed deale may aly i the escibed mae !t late tha six

m!ths be#!e the ed !# a yea t! the ath!ity "hich ated his ceti#icate !#

eistati! #! the cacellati! !# sch eistati!, ad the ath!ity shall, less

the deale is liable t! ay tax de this Act, cacel the eistati! acc!dily, ad

"hee he d!es s!, the cacellati! shall tae e##ect #!m the ed !# the yea.

Rate! o$ tax on !ale! in the o)r!e o$ inter/State trade or ommere

(1) +ey deale, "h! i the c!se !# itetate tade ! c!mmece

(a) sells t! the *!+emet ay !!ds3 !

(b) sells t! a eisteed deale !the tha the *!+emet !!ds !# the

desciti! e#eed t! i sbsecti! (')3

shall be liable t! ay tax de this Act, "ith e##ect #!m sch date as may

be !ti#ied by the Cetal *!+emet i the Official Gazette#! this !se, "hich

shall be t"! ecet !# his t!+e ! at the ate alicable t! the sale ! chase !#

sch !!ds iside the a!iate tate de the sales tax la" !# that tate, !, as the

case may be, de ay eactmet !# that tate im!si +ale added tax, "hiche+e

is l!"eB

I?? that the ate !# tax ayable de this sbsecti! by a dealeshall c!tie t! be #! e cet !# his t!+e, til the ate !# t"! e cet taes

e##ect de this sbsecti!.

(2) The tax ayable by ay deale ! his t!+e i s! #a as the t!+e ! ay

at thee!# elates t! the sale !# !!ds i the c!se !# itetate tade ! c!mmece

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!t #alli "ithi sbsecti! (1)0

(a) i the case !# declaed !!ds, shall be calclated at t"ice the ate

alicable t! the sale ! chase !# sch !!ds iside the a!iate tate $%%%&3

(b) i the case !# !!ds !the tha declaed !!ds, shall be calclated at theate !# te e cet ! at the ate alicable t! the sale ! chase !# sch !!ds

iside the a!iate tate, "hiche+e is hihe3 ad3

(c) i the case !# !!ds, the sale !, as the case may be, the chase !# "hich

is, de the sales tax la" !# the a!iate tate, exemt #!m tax eeally shall

be il,

ad #! the !se !# mai ay sch calclati! de clase (a) !

clase (b), ay sch deale shall be deemed t! be a deale liable t! ay tax de the

sales tax la" !# the a!iate tate, !t"ithstadi that he, i #act, may !t be s!

liable de that la".

Explanation -F! the !ses !# this sbsecti!, a sale ! chase !#

ay !!ds shall !t be deemed t! be exemt #!m tax eeally de the sales tax

la" !# the a!iate tate i# de that la" the sale ! chase !# sch !!ds isexemt !ly i seci#ied cicmstaces ! de seci#ied c!diti!s ! the tax is

le+ied ! the sale ! chase !# sch !!ds at seci#ied staes ! !the"ise tha

"ith e#eece t! the t!+e !# the !!ds.

$%%%&

(') The !!ds e#eed t! i clase (b) !# sbsecti! (1)

$%%%&

(b) $%%%& ae !!ds !# the class ! classes seci#ied i the ceti#icate !#eistati! !# the eisteed deale chasi the !!ds as bei iteded #! esale by him ! sb@ect t! ay les made by the Cetal *!+emet i this behal#,#! se by him i the ma#acte ! !cessi !# !!ds #! sale ! i thetelec!mmicati!s et"! ! i mii ! i the eeati! ! distibti! !#

electicity ! ay !the #!m !# !"e 3(c) ae c!taies ! !the mateials seci#ied i the ceti#icate !# eistati!

!# the eisteed deale chasi the !!ds, bei c!taies ! mateials iteded#! bei sed #! the aci !# !!ds #! sale 3

(d) ae c!taies ! !the mateials sed #! the aci !# ay !!ds !classes !# !!ds seci#ied i the ceti#icate !# eistati! e#eed t! i $%%%& clase (b)! #! the aci !# ay c!taies ! !the mateials seci#ied i the ceti#icate !#eistati! e#eed t! i clase (c).

(4) The !+isi!s !# sbsecti! (1) shall !t aly t! ay sale i the c!se !#

itetate tade ! c!mmece less the deale selli the !!ds #ishes t! the

escibed ath!ity i the escibed mae

(a) a declaati! dly #illed ad sied by the eisteed deale t! "h!m the

!!ds ae s!ld c!taii the escibed aticlas i a escibed #!m !btaied#!m the escibed ath!ity3 !

(b) i# the !!ds ae s!ld t! the *!+emet, !t bei a eisteed deale, a

ceti#icate i the escibed #!m dly #illed ad sied by a dly ath!ised !##ice

!# the *!+emetB

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I?? that the declaati! e#eed t! i clase (a) is #ished

"ithi the escibed time ! "ithi sch #the time as that ath!ity may, #!

s##iciet case, emit.

(5) N!t"ithstadi aythi c!taied i this secti!, the tate *!+emet may! the #l#illmet !# the e/iemets laid d!" i sbsecti! (4) by the deale i# it

is satis#ied that it is ecessay s! t! d! i the blic iteest, by !ti#icati! i the

O##icial *a-ette, ad sb@ect t! sch c!diti!s as may be seci#ied theei, diect,

(a) that ! tax de this Act shall be ayable by ay deale ha+i his lace !#

bsiess i the tate i esect !# the sales by him, i the c!se !# itetate tade !

c!mmece, t! a eisteed deale ! the *!+emet #!m ay sch lace !# bsiess !#

ay sch !!ds ! classes !# !!ds as may be seci#ied i the !ti#icati!, ! that the

tax ! sch sales shall be calclated at sch l!"e ates tha th!se seci#ied i sb

secti! (1) ! sbsecti! (2) as may be meti!ed i the !ti#icati!3

(b) that i esect !# all sales !# !!ds ! sales !# sch classes !# !!ds as

may be seci#ied i the !ti#icati!, "hich ae made, i the c!se !# itetate

tade ! c!mmece, t! a eisteed deale ! the *!+emet by ay deale ha+i hislace !# bsiess i the tate ! by ay class !# sch deales as may be seci#ied i

the !ti#icati! t! ay es! ! t! sch class !# es!s as may be seci#ied i the

!ti#icati!, ! tax de this Act shall be ayable ! the tax ! sch sales shall be

calclated at sch l!"e ates tha th!se seci#ied i sbsecti! (1) ! sbsecti! (2) as

may be meti!ed i the !ti#icati!.

(6) N!t"ithstadi aythi c!taied i this secti!, ! tax de this Act shallbe ayable by ay deale i esect !# sale !# ay !!ds made by sch deale, i thec!se !# itetate tade ! c!mmece t! a eisteed deale #! the !se !#

setti , !eati!, maiteace, ma#acte, tadi, !dcti!, !cessi,assembli, eaii, ec!diti!i, eeieei, acai ! #! se as

aci mateial ! aci access!ies i a it l!cated i ay secial ec!!mic-!e ! #! de+el!met, !eati! ad maiteace !# secial ec!!mic -!e by the

de+el!e !# the secial ec!!mic -!e, i# sch eisteed deale has bee ath!isedt! establish sch it ! t! de+el!, !eate ad maitai sch secial ec!!mic -!eby the ath!ity seci#ied by the Cetal *!+emet i this behal#.

(7) The !!ds e#eed t! i sbsecti! (6) shall be the !!ds !# sch class !classes !# !!ds as seci#ied i the ceti#icate !# eistati! !# the eisteed dealee#eed t! i that sbsecti!.

() The !+isi!s !# sbsecti!s (6) ad (7) shall !t aly t! ay sale !#!!ds made i the c!se !# itetate tade ! c!mmece less the deale selli

sch !!ds #ishes t! the escibed ath!ity e#eed t! i sbsecti! (4) adeclaati! i the escibed mae ! the escibed #!m !btaied #!m the

ath!ity seci#ied by the Cetal *!+emet de sbsecti! (6) dly #illed iad sied by the eisteed deale t! "h!m sch !!ds ae s!ld.

Explanation F! the !ses !# sbsecti! (6), the exessi! secialec!!mic -!e has the meai assied t! it i clase (iii) t! xlaati! 2 t! the!+is! t! secti! ' !# the Cetal xcise Act, 1944 (1 !# 1944).

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A #etermination o$ t)rnoer

(1) I detemii the t!+e !# a deale #! the !ses !# this Act, the#!ll!"i dedcti!s shall be made #!m the aeate !# the sale ices, amelyB

(a) the am!t ai+ed at by alyi the #!ll!"i #!mlaate !# tax x aeate !# sale ices

1:: ls ate !# tax

I?? that ! dedcti! ! the basis !# the ab!+e #!mla shall bemade i# the am!t by "ay !# tax c!llected by a eisteed deale, i acc!dace "iththe !+isi!s !# this Act, has bee !the"ise dedcted #!m the aeate !# saleices.

Explanation -hee the t!+e !# a deale is taxable at di##eet ates,

the a#!esaid #!mla shall be alied seaately i esect !# each at !# the

t!+e liable t! a di##eet ate !# tax3

(b) the sale ice !# all !!ds eted t! the deale by the chases !# sch

!!ds,

(i) "ithi a ei!d !# thee m!ths #!m the date !# deli+ey !# the !!ds,i the case !# !!ds eted be#!e the 14th day !# Gay, 19663

(ii) "ithi a ei!d !# six m!ths #!m the date !# deli+ey !# the !!ds, i

the case !# !!ds eted ! ! a#te the 14th day !# Gay, 1966B

I?? that satis#act!y e+idece !# sch et !# !!ds ad !#

e#d ! ad@stmet i acc!ts !# the sale ice thee!# is !dced be#!e the

ath!ity c!metet t! assess !, as the case may be, eassess the tax ayable by the

deale de this Act3 ad

(c) sch !the dedcti!s as the Cetal *!+emet may, ha+i ead t!

the e+alet maet c!diti!s #acility !# tade ad iteests !# c!smes,

escibe.

(2) a+e as !the"ise !+ided i sbsecti! (1), i detemii the t!+e !#

a deale #! the !ses !# this Act, ! dedcti! shall be made #!m the aeate!# the sale ices.

9 Ley and olletion o$ tax and &enaltie!

(1) The tax ayable by ay deale de this Act ! sales !# !!ds e##ected by

him i the c!se !# itetate tade ! c!mmece, "hethe sch sales #all "ithi

clase (a) ! clase (b) !# secti! ', shall be le+ied by the *!+emet !# Idia ad

the tax s! le+ied shall be c!llected by that *!+emet i acc!dace "ith the

!+isi!s !# sbsecti! (2), i the tate #!m "hich the m!+emet !# the !!ds

c!mmecedB

I?? that, i the case !# a sale !# !!ds di thei m!+emet #!m

!e tate t! a!the, bei a sale sbse/et t! the #ist sale i esect !# the same

!!ds ad bei als! a sale "hich d!es !t #all "ithi sbsecti! (2) !# secti! 6,the tax shall be le+ied ad c!llected

(a) "hee sch sbse/et sale has bee e##ected by a eisteed deale, i the

tate #!m "hich the eisteed deale !btaied !, as the case may be, c!ld ha+e

!btaied, the #!m escibed #! the !ses !# clase (a) !# sbsecti! (4) !#

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secti! i c!ecti! "ith the chase !# sch !!ds3 ad

(b) "hee sch sbse/et sale has bee e##ected by a eisteed deale, i

the tate #!m "hich sch sbse/et sale has bee e##ected.

(2) b@ect t! the !the !+isi!s !# this Act ad the les made theede, theath!ities #! the time bei em!"eed t! assess, eassess, c!llect ad e#!ce

aymet !# ay tax de the eeal sales tax la" !# the a!iate tate shall, !

behal# !# the *!+emet !# Idia, assess, easses, c!llect ad e#!ce aymet !#

tax, icldi ay iteest ! ealty, ayable by a deale de this Act as i# the tax

! iteest ! ealty ayable by sch a deale de this Act is a tax ! iteest !

ealty ayable de the eeal sales tax la" !# the tate3 ad #! this !se they

may execise all ! ay !# the !"es they ha+e de the eeal sales tax la" !# the

tate3 ad the !+isi!s !# sch la", icldi !+isi!s elati t! ets,

!+isi!al assessmet, ad+ace aymet !# tax, eistati! !# the tas#eee !# ay

bsiess, im!siti! !# the tax liability !# a es! cayi ! bsiess ! the

tas#eee !#, ! sccess! t!, sch bsiess, tas#e !# liability !# ay #im ! 8id

di+ided #amily t! ay tax i the e+et !# the diss!lti! !# sch #im ! atiti! !#sch #amily, ec!+ey !# tax #!m thid aties, aeals, e+ie"s, e+isi!s,

e#eeces, e#ds, ebates, ealties, chai ! aymet !# iteest, c!m!di

!# !##eces ad teatmet !# d!cmets #ished by a deale as c!#idetial, shall

aly acc!dilyB

I?? that i# i ay tate ! at thee!# thee is ! eeal sales tax

la" i #!ce, the Cetal *!+emet may, by les made i this behal# mae

ecessay !+isi! #! all ! ay !# the mattes seci#ied i this sbsecti!.

(2A) All the !+isi!s elati t! !##eces, iteest ad ealties (icldi

!+isi!s elati t! ealties i lie !# !secti! #! a !##ece ! i additi! t!

the ealties ! ishmet #! a !##ece bt excldi the !+isi!s elati t!

mattes !+ided #! i secti!s 1: ad 1:A) !# the eeal sales tax la" !# each

tate shall, "ith ecessay m!di#icati!s, aly i elati! t! the assessmet,eassessmet, c!llecti! ad the e#!cemet !# aymet !# ay tax e/ied t! be

c!llected de this Act i sch tate ! i elati! t! ay !cess c!ected "ith

sch assessmet, eassessmet, c!llecti! ! e#!cemet !# aymet as i# the tax

de this Act "ee a tax de sch sales tax la".

(2E) I# the tax ayable by ay deale de this Act is !t aid i time, the deale

shall be liable t! ay iteest #! delayed aymet !# sch tax ad all the !+isi!s

#! delayed aymet !# sch tax ad all the !+isi!s elati t! de date #!

aymet !# tax, ate !# iteest #! delayed aymet !# tax ad assessmet ad

c!llecti! !# iteest #! delayed aymet !# tax, !# the eeal sales tax la"s !# each

tate, shall aly i elati! t! de date #! aymet !# tax, ate !# iteest #!

delayed aymet !# tax, ad assessmet ad c!llecti! !# iteest #! delayed

aymet !# tax de this Act i sch tates as i# the tax ad the iteest ayablede this Act "ee a tax ad a iteest de sch sales tax la".

(') The !ceeds i ay #iacial yea !# ay tax, icldi ay iteest !

ealty, le+ied ad c!llected de this Act i ay tate (!the tha a Di!

Teit!y) ! behal# !# the *!+emet !# Idia shall be assied t! that tate ad

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shall be etaied by it3 ad the !ceeds attibtable t! Di! Teit!ies shall #!m

at !# the C!s!lidated Fd !# Idia.

9A Colletion o$ tax to (e only (y re*i!tered dealer!N! es! "h! is !t a eisteed deale shall c!llect i esect !# ay sale

by him !# !!ds i the c!se !# itetate tade ! c!mmece ay am!t by "ay

!# tax de this Act, ad ! eisteed deale shall mae ay sch c!llecti! excet

i acc!dace "ith this Act ad the les made theede.

93 Ro)ndin* o$$ o$ tax, et4

The am!t !# tax, iteest, ealty, #ie ! ay !the sm ayable, ad the

am!t !# e#d de, de the !+isi!s !# this Act shall be !ded !## t! the

eaest ee ad, #! this !se, "hee sch am!t c!tais a at !# a ee

c!sisti !# aise, the, i# sch at is #i#ty aise ! m!e, it shall be iceased t!

!e ee ad i# sch at is less tha #i#ty aise, it shall be i!edB

I?? that !thi i this secti! shall aly #! the !se !#c!llecti! by a deale !# ay am!t by "ay !# tax de this Act i esect !# ay

sale by him !# !!ds i the c!se !# itetate tade ! c!mmece.

17 Penaltie!

I# ay es!0

(a) #ishes a ceti#icate ! declaati! de sbsecti! (2) !# secti! 6 !

sbsecti! (1) !# secti! 6A ! sbsecti! (4) ! sbsecti! () !# secti! , "hich

he !"s, ! has eas! t! belie+e, t! be #alse 3 !

(aa) #ails t! et himsel# eisteed as e/ied by secti! 7 ! #ails t! c!mly "ith

a !de de sbsecti! ('A) ! "ith the e/iemets !# sbsecti! ('C) ! sb

secti! (') !# that secti! 3 !

(b) bei a eisteed deale, #alsely eesets "he chasi ay class !#

!!ds that !!ds !# sch class ae c!+eed by his ceti#icate !# eistati! 3 !

(c) !t bei a eisteed deale, #alsely eesets "he chasi !!ds i

the c!se !# itetate tade ! c!mmece that he is a eisteed deale 3 !

(d) a#te chasi ay !!ds #! ay !# the !ses seci#ied i clase (b) !

clase (c) ! clase (d) !# sbsecti! (') ! sbsecti! (6) !# secti! #ails, "ith!t

eas!able excse, t! mae se !# the !!ds #! ay sch !se3 !

(e) has i his !ssessi! ay #!m escibed #! the !se !# sbsecti! (4)

! sbsecti! () !# secti! "hich has !t bee !btaied by him ! by his icial

! by his aet i acc!dace "ith the !+isi!s !# this Act ! ay les made

theede3 !

(#) c!llects ay am!t by "ay !# tax i c!ta+eti! !# the !+isi!sc!taied i secti! 9A,

he shall be ishable "ith simle imis!met "hich may exted t! six

m!ths, ! "ith #ie ! "ith b!th3 ad "he the !##ece is a c!tii !##ece, "ith

a daily #ie "hich may exted t! #i#ty ees #! e+ey day di "hich the !##ece

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c!ties.

17A Im&o!ition o$ &enalty in lie) o$ &ro!e)tion(1) I# ay es! chasi !!ds is ilty !# a !##ece de clase (b) !

clase (c) ! clase (d) !# secti! 1:, the ath!ity "h! ated t! him !, as the

case may be, is c!metet t! at t! him a ceti#icate !# eistati! de this

Act may, a#te i+i him a eas!able !!tity !# bei head, by !de i

"iti, im!se ! him by "ay !# ealty a sm !t exceedi !eadahal#

times the tax "hich "!ld ha+e bee le+ied de sbsecti! (2) !# secti! i

esect !# the sale t! him !# the !!ds, i# the sale had bee a sale #alli "ithi

that sbsecti!.B

I?? that ! !secti! #! a !##ece de secti! 1: shall be

istitted i esect !# the same #acts ! "hich a ealty has bee im!sed de this

secti!.

(2) The ealty im!sed ! ay deale de sbsecti! (1) shall bec!llected by the *!+emet !# Idia i the mae !+ided i sbsecti! (2) !#

secti! 9

(a) i the case !# a !##ece #alli de clase (b) ! clase (d) !# secti!

1:, i the tate i "hich the es! chasi the !!ds !btaied the #!m

escibed #! the !ses !# clase (a) !# sbsecti! (4) !# secti! i c!ecti!

"ith the chase !# sch !!ds 3

(b) i the case !# a !##ece #alli de clase (c) !# secti! 1:, i the tate

i "hich the es! chasi the !!ds sh!ld ha+e eisteed himsel# i# the

!##ece had !t bee c!mmitted.

11 Co*ni8ane o$ o$$ene!

(1) N! c!t shall tae c!i-ace !# ay !##ece ishable de this Act !the les made theede excet "ith the e+i!s sacti! !# the *!+emet

"ithi the l!cal limits !# "h!se @isdicti! the !##ece has bee c!mmitted ! !#

sch !##ice !# that *!+emet as it may, by eeal ! secial !de, seci#y i this

behal#3 ad ! c!t i#ei! t! that !# a esidecy maistate ! a maistate !# the

#ist class shall ty ay sch !##ece.

(2) All !##eces ishable de this Act shall be c!i-able ad bailable.

1" Indemnity

N! sit, !secti! ! !the leal !ceedi shall lie aaist ay !##ice !#

*!+emet #! aythi "hich is i !!d #aith d!e ! iteded t! be d!e de

this Act ! the les made theede.

10 Po+er to ma-e r)le!

(1) The Cetal *!+emet may, by !ti#icati! i the O##icial *a-ette, mae

les !+idi #! 0

(a) the mae i "hich alicati!s #! eistati! may be made de this

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Act, the aticlas t! be c!taied theei, the !cede #! the at !# sch

eistati!, the cicmstaces i "hich eistati! may be e#sed ad the #!m i

"hich the ceti#icate !# eistati! may be i+e 3

(aa) the mae !# detemiati! !# the sale ice ad the dedcti!s #!m thet!tal c!sideati! #! a "!s c!tact de the !+is! t! clase (h) !# secti! 23

(ab) the #!m ad the mae #! #ishi declaati! de sbsecti! () !#

secti! 3

(b) the ei!d !# t!+e, the mae i "hich the t!+e i elati! t! the

sale !# ay !!ds de this Act shall be detemied, ad the dedcti!s "hich may

be made de clase (c) !# sbsecti! (1) !# secti! A i the !cess !# sch

detemiati! 3

(c) the cases ad cicmstaces i "hich, ad the c!diti!s sb@ect t! "hich,

ay eistati! ated de this Act may be cacelled 3

(d) the #!m i "hich ad the aticlas t! be c!taied i ay declaati! !

ceti#icate t! be i+e de this Act the tate !# !ii !# sch #!m ! ceti#icate

ad the time "ithi "hich ay sch ceti#icate ! declaati! shall be !dced !#ished3

(e) the emeati! !# !!ds ! class !# !!ds sed i the ma#acte !

!cessi !# !!ds #! sale ! i mii ! i the eeati! ! distibti! !#

electicity ! ay !the #!m !# !"e 3

(#) the mattes i esect !# "hich !+isi! may be made de the !+is!

t! sbsecti! (2) !# secti! 9 3

() the #ees ayable i esect !# alicati!s de this Act 3

(h) the !e #cti!i !# the Ath!ity c!stitted de secti! 193

(i) the salaies ad all!"aces ayable t!, ad the tems ad c!diti!s !#

se+ice !#, the Chaima ad Gembes de sbsecti! (') !# secti! 19 3

(@) ay !the matte as may be escibed.(2) +ey le made by the Cetal *!+emet de sbsecti! (1) shall be

laid, as s!! as may be a#te it is made, be#!e each 8!se !#

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(a) the blicati! !# lists !# eisteed deales, !# the amedmets made i

sch lists #!m time t! time, ad the aticlas t! be c!taied i sch lists3

(aa) the mae i "hich secity may be #ished de sbsecti! (2A) !

sbsecti! ('A) ! sbsecti! ('C) !# secti! 7 ad the mae i "hich ad the time"ithi "hich ay de#iciecy may be made de sbsecti! (') !# that secti! 3

(b) the #!m ad mae i "hich acc!ts elati t! sales i the c!se !#

itetate tade ! c!mmece shall be et by eisteed deales 3

(c) the #ishi !# ay i#!mati! elati t! the st!cs !# !!ds !#

chases, sales ad deli+eies !# !!ds by, ay deale ! ay !the i#!mati!

elati t! his bsiess as may be ecessay #! the !ses !# this Act 3

(d) the isecti! !# ay b!!s, acc!ts ! d!cmets e/ied t! be et

de this Act, the ety it! ay emises at all eas!able times #! the !ses !#

seachi #! ay sch b!!s, acc!ts ! d!cmets et ! ssected t! be et i

sch emises ad the sei-e !# sch b!!s, acc!ts ! d!cmets 3

(e) the ath!ity #!m "h!m, the c!diti!s sb@ect t! "hich ad the #ees sb@ect

t! aymet !# "hich ay #!m !# ceti#icate escibed de clase (a) !# the #ist!+is! t! sbsecti! (2) !# secti! 6 ! !# declaati! escibed de sbsecti!

(1) !# secti! 6A ! sbsecti! (4) !# secti! may be !btaied, the mae i

"hich sch #!ms shall be et i cst!dy ad ec!ds elati theet! maitaied

ad the mae i "hich ay sch #!m may be sed ad ay sch ceti#icate !

declaati! may be #ished 3

(ee) the #!m ad mae i "hich, ad the ath!ity t! "h!m, a aeal may

be e#eed de sbsecti! ('8) !# secti! 7, the !cede t! be #!ll!"ed i

heai sch aeals ad the #ees ayable i esect !# sch aeals 3

(#) i the case !# a Ddi+ided 8id Family, ass!ciati!, clb, s!ciety, #im !

c!may ! i the case !# a es! "h! caies ! bsiess as a adia ! tstee !

!the"ise ! behal# !# a!the es!, the #ishi !# a declaati! stati the ame

!# the es! "h! shall be deemed t! be the maae i elati! t! the bsiess !# thedeale i the tate ad the #!m i "hich sch declaati! may be i+e 3

() the time "ithi "hich, the mae i "hich ad the ath!ities t! "h!m

ay chae i the !"eshi !# ay bsiess ! i the ame, lace ! ate !# ay

bsiess caied ! by ay deale shall be #ished.

(5) I mai ay le de this secti! the Cetal *!+emet !, as the case

may be, the tate *!+emet may diect that a beach thee!# shall be ishable

"ith #ie "hich may exted t! #i+e hded ees ad "he the !##ece is a

c!tii !##ece, "ith a daily #ie "hich may exted t! #i#ty ees #! e+ey day

di "hich the !##ece c!ties.

CHAPTER I:ood! o$ !&eial im&ortane in inter/State trade or ommere

12 Certain *ood! to (e o$ !&eial im&ortane in inter/State trade or

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ommere

It is heeby declaed that the #!ll!"i !!ds ae !# secial im!tace i

itetate tade ! c!mmeceB

(i) ceeals, that is t! say,

(i) addy (Oryza sativa L.)3

(ii) ice (Oryza sativa L.)3

(iii) "heat (Triticu vul!are" T. #opactu" T. sp$aerococcu" T. duru" T.

aestivu L." T. dicoccu)3

(i+) !"a ! mil! (%or!$u vul!are &ers)3

(+) ba@a (&ennisetu typ$oideu L.)3

(+i) mai-e ('ea ays L.)3

(+ii) ai (Eleusine coracana Gaertn)3

(+iii) !d! (&aspalu scroiculatu L.)3

(ix) ti (&anicu iliare L.)3

(x) baley (ordeu vul!are L.)3

(ia) c!al, icldi c!e i all its #!ms, bt excldi chac!alB

I?? that di the ei!d c!mmeci ! the 2'd day !#

Febay, 1967 ad edi "ith the date !# c!mmecemet !# secti! 11 !# the

Cetal ales Tax (Amedmet) Act, 1972 (61 !# 1972) this clase shall ha+e e##ect

sb@ect t! the m!di#icati! that the "!ds bt excldi chac!al shall be !mitted3

(ii) c!tt!, that is t! say, all ids !# c!tt! (idie!s ! im!ted) i its

ma#acted state, "hethe ied ! ied, baled, essed ! !the"ise, bt

!t icldi c!tt! "aste3

(iia) c!tt! #abics c!+eed de headi N!s. 52.:5, 52.:6, 52.:7, 52.:,

52.:9, 52.1:, 52.11, 52.12, 5.:1, 5.:2, 5.:', 5.:4, 5.:5, 5.:6, 59.:1, 59.:',

59.:5, 59.:6 ad 6:.:1 !# the chedle t! the Cetal xcise Tai## Act, 195 (5 !#196)3

(iib) c!tt! ya, bt !t icldi c!tt! ya "aste3

(iic) cde !il, that is t! say, cde et!lem !ils ad cde !ils !btaied #!m

bitmi!s mieals (sch as shale, calcae!s !c, sad), "hate+e thei

c!m!siti!, "hethe !btaied #!m !mal ! c!desati! !ilde!sits ! by the

destcti+e distillati! !# bitmi!s mieals ad "hethe ! !t sb@ected t! all !

ay !# the #!ll!"i !cessesB

(1) decatati! 3

(2) desalti 3

(') dehydati! 3

(4) stabilisati! i !de t! !malise the +a! esse 3(5) elimiati! !# +ey liht #acti!s "ith a +ie" t! eti them t! the !il

de!sits i !de t! im!+e the daiae ad maitai the esse 3

(6) the additi! !# !ly th!se hyd!cab!s e+i!sly ec!+eed by hysical

meth!ds di the c!se !# the ab!+e meti!ed !cesses 3

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(7) ay !the mi! !cess (icldi additi! !# ! !it deessats !

#l!" im!+es) "hich d!es !t chae the essetial chaacte !# the sbstace 3

(iid) A+iati! Tbie Fel s!ld t! a Tb!

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(+i) !ilseeds, that is t! say,

(i) *!dt !

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(ix) ma#acted t!bacc! ad t!bacc! e#se c!+eed de the sb

headi N!. 24:1.:: cias ad che!!ts !# t!bacc! c!+eed de headi N!.

24.:2, ciaettes ad ciaill!s !# t!bacc! c!+eed de sbheadi N!s.

24:'.11 ad 24:'.21 ad !the ma#acted t!bacc! c!+eed de sbheadiN!s. 24:4.11, 24:4.12, 24:4.1', 24:4.19, 24:4.21, 24:4.29, 24:4.'1, 24:4.'9,

24:4.41, 24:4.5: ad 24:4.6: !# the chedle t! the Cetal xcise Tai## Act,

195 (5 !# 196)3

(x) "!+e #abics !# "!!l c!+eed de headi N!s. 51.:6, 51.:7, 5.:1, 5.:2,

5.:' ad 5.:5 !# the chedle t! the Cetal xcise Tai## Act, 195 (5 !# 196)3

(xi) $!mitted&

15 Re!trition! and ondition! in re*ard to tax on !ale or &)rha!e o$

delared *ood! +ithin a State

+ey sales tax la" !# a tate shall, i s! #a as it im!ses ! ath!ises the

im!siti! !# a tax ! the sale ! chase !# declaed !!ds, be sb@ect t! the

#!ll!"i esticti!s ad c!diti!s, amelyB(a) the tax ayable de that la" i esect !# ay sale ! chase !# sch

!!ds iside the tate shall !t exceed #! ecet !# the sale ! chase ice

thee!#, $%%%& 3

(b) "hee a tax has bee le+ied de that la" i esect !# the sale ! chase

iside the tate !# ay declaed !!ds ad sch !!ds ae s!ld i the c!se !# ite

tate tade ! c!mmece, ad tax has bee aid de this Act i esect !# the sale

!# sch !!ds i the c!se !# itetate tade ! c!mmece, the tax le+ied de

sch la" shall be eimbsed t! the es! mai sch sale i the c!se !# ite

tate tade ! c!mmece i sch mae ad sb@ect t! sch c!diti!s as may be

!+ided i ay la" i #!ce i that tate3

(c) "hee a tax has bee le+ied de that la" i esect !# the sale ! chase

iside the tate !# ay addy e#eed t! i sbclase (i) !# clase (i) !# secti! 14,the tax le+iable ! ice !ced !t !# sch addy shall be edced by the am!t !#

tax le+ied ! sch addy 3

(ca) "hee a tax ! sale ! chase !# addy e#eed t! i sbclase (i) !#

clase (i) !# secti! 14 is le+iable de that la" ad the ice !ced !t !# sch

addy is ex!ted !t !# Idia, the, #! the !se !# sbsecti! (') !# secti! 5,

the addy ad ice shall be teated as a sile c!mm!dity 3

(d) each !# the lses e#eed t! i clase (+ia) !# secti! 14, "hethe "h!le !

seaated, ad "hethe "ith ! "ith!t hs, shall be teated as a sile c!mm!dity

#! the !ses !# le+y !# tax de that la".

CHAPTER

Lia(ility in S&eial Ca!e!

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16 #e$inition!

I this Chate, 0

(a) %a&&ro&riate a)thority', i elati! t! a c!may, meas the ath!ity

c!metet t! assess tax ! the c!may3

(b) %om&any' ad %&riate om&any' ha+e the meais esecti+ely

assied t! them by clases (i) ad (iii) !# sbsecti! (1) !# secti! ' !# the

C!maies Act, 1956 (1 !# 1956).

1 Com&any in li;)idation

(1) +ey es! 0

(a) "h! is the li/idat! !# ay c!may "hich is bei "!d , "hethe

de the !des !# a c!t ! !the"ise3 !

(b) "h! has bee a!ited the ecei+e !# ay assets !# a c!may,

(heeia#te e#eed t! as the li/idat!) shall, "ithi thity days a#te he has bec!me

sch li/idat!, i+e !tice !# his a!itmet as sch t! the a!iate ath!ity.(2) The a!iate ath!ity shall, a#te mai sch i/iy ! calli #! sch

i#!mati! as it may deem #it, !ti#y t! the li/idat! "ithi thee m!ths #!m the

date ! "hich he ecei+es !tice !# the a!itmet !# the li/idat! the am!t

"hich, i the !ii! !# the a!iate ath!ity "!ld be s##iciet t! !+ide #!

ay tax "hich is the, ! is liely theea#te t! bec!me, ayable by the c!may.

(') The li/idat! shall !t at "ith ay !# the assets !# the c!may ! the

!eties i his hads til he has bee !ti#ied by the a!iate ath!ity de

sbsecti! (2) ad ! bei s! !ti#ied, shall set aside a am!t e/al t! the

am!t !ti#ied ad, til he s! sets aside sch am!t, shall !t at "ith ay !# the

assets !# the c!may ! the !eties i his hads B

I?? that !thi c!taied i this sbsecti! shall deba the

li/idat! #!m ati "ith sch assets ! !eties i c!mliace "ith ay !de !#a c!t ! #! the !se !# the aymet !# the tax ayable by the c!may de

this Act ! #! mai ay aymet t! seced cedit!s "h!se debts ae etitled

de la" t! i!ity !# aymet !+e debts de t! *!+emet ! the date !#

li/idati! ! #! meeti sch c!sts ad exeses !# the "idi !# the c!may

as ae i the !ii! !# the a!iate ath!ity eas!able.

(4) I# the li/idat! #ails t! i+e the !tice i acc!dace "ith sbsecti! (1) !

#ails t! set aside the am!t as e/ied by, ! ats "ith ay !# the assets !# the

c!may ! the !eties i his hads i c!ta+eti! !# the !+isi!s !# sb

secti! ('), he shall be es!ally liable #! the aymet !# the tax "hich the

c!may "!ld be liable t! ayB

I?? that i# the am!t !# ay tax ayable by the c!may is

!ti#ied de sbsecti! (2), the es!al liability !# the li/idat! de this sbsecti! shall be t! the extet !# sch am!t.

(5) hee thee ae m!e li/idat!s tha !e, the !bliati!s ad liabilities

attached t! the li/idat! de this secti! shall attach t! all the li/idat!s @!itly

ad se+eally.

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(6) The !+isi!s !# this secti! shall ha+e e##ect !t"ithstadi aythi t!

the c!tay c!taied i ay !the la" #! the time bei i #!ce.

1 Lia(ility o$ diretor! o$ &riate om&any in li;)idation

N!t"ithstadi aythi c!taied i the C!maies Act, 1956 (1 !#

1956), "he ay i+ate C!may is "!d a#te the c!mmecemet !# this

Act, ad ay tax assessed ! the c!may de this Act #! ay ei!d, "hethe

be#!e ! i the c!se !# ! a#te its li/idati!, ca!t be ec!+eed, the, e+ey

es! "h! "as a diect! !# the i+ate c!may at ay time di the ei!d

#! "hich the tax is de shall be @!itly ad se+eally liable #! the aymet !#

sch tax less he !+es that the !ec!+ey ca!t be attibted t! ay !ss

elect, mis#easace ! beach !# dty ! his at i elati! t! the a##ais !# the

c!may.

CHAPTER I

A)thority to !ettle di!&)te! in o)r!e o$ inter/State

trade or ommere

19 Central Sale! Tax A&&ellate A)thority

(1) The Cetal *!+emet shall c!stitte by !ti#icati! i the O##icial

*a-ette, a Ath!ity t! settle itetate distes #alli de secti! 6A ead "ith

secti! 9 !# this Act, t! be !" as the Cetal ales Tax Aellate Ath!ity

(heeia#te e#eed t! as the Ath!ity).

(2) The Ath!ity shall c!sist !# the #!ll!"i Gembes a!ited by theCetal *!+emet, amelyB

(a) a Chaima, "h! is a etied de !# the eme C!t, ! a etied

Chie# stice !# a 8ih C!t3

(b) a !##ice !# the Idia eal e+ice "h! is, ! is /ali#ied t! be, a

Additi!al ecetay t! the *!+emet !# Idia3 ad

(c) a !##ice !# a tate *!+emet !t bel!" the a !# ecetay ! a

!##ice !# the Cetal *!+emet !t bel!" the a !# Additi!al ecetay, "h! is

a exet i sales tax mattes.

(2A) N!t"ithstadi aythi c!taied i sbsecti! (2), the Chaima ! a

Gembe h!ldi a !st as sch i the ath!ity #! Ad+ace =lis a!ited de

clase (a) ! clase (c), as the case may be, !# sbsecti! (2) !# secti! 245O !# the

Ic!metax Act, 1961 (4' !# 1961) may, i additi! t! his bei the Chaima ! a

Gembe !# that ath!ity, be a!ited as the Chaima ! a Gembe, as the case

may be, !# the ath!ity de this Act.

(') The salaies ad all!"aces ayable t!, ad the tems ad c!diti!s !#

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se+ice !# the Chaima ad Gembes shall be sch as may be escibed.

(4) The Cetal *!+emet shall !+ide the Ath!ity "ith sch !##ices ad

sta## as may be ecessay #! the e##iciet execise !# the !"es !# the Ath!ity

de this Act.

19A aanie!, et4, not to inalidate &roeedin*!

N! !ceedi be#!e the ath!ity shall be /esti!ed ! shall be i+alid !

the !d meely !# the existet !# ay +acacy ! de#ect i the c!stitti! !# the

ath!ity.

"7 A&&eal!

(1) The !+isi!s !# this chate shall aly t! aeals #iled by ay aie+ed

es! aaist ay !de !# the hihest aellate ath!ity !# a tate, made de

secti! 6A ead "ith secti! 9.

xlaati!. 0 F! the !ses !# this secti! ad secti!s 21, 22 ad 25

hihest aellate ath!ity !# a tate meas ay ath!ity ! Tibal ! c!t(excet the 8ih C!t) established ! c!stitted de the *eeal ales Tax a"

!# a tate, by "hate+e ame called.

(2) N!t"ithstadi aythi c!taied i the eeal sales tax la" !# a tate,

the ath!ity shall ad@dicate a aeal #iled de sbsecti! (1).

(') A aeal de sbsecti! (1) may be #iled "ithi iety days #!m the date

! "hich the !de e#eed t! i that sbsecti! is se+ed ! ay aie+ed es! B

I?? that the ath!ity may etetai ay aeal a#te the exiy !#

the said ei!d !# iety days, bt !t late tha !e hded ad #i#ty days #!m the

date !# sch se+ice, i# it is satis#ied that the aellat "as e+eted by s##iciet

case #!m #ili the aeal i time B

I?? FD=T8= that the ath!ity may etetai ay aeal #!m a

aie+ed es! "ithi sixty days #!m the c!mmecemet !# the Cetal ales Tax

(Amedmet) Act, 2::5, "hee sch aie+ed es! had the iht t! #ile a aeal

aaist the !de !# the hihest aellate ath!ity !# the tate de sbsecti! (1)

as it st!!d immediately be#!e the c!mmecemet !# the said Act, bt has !t

a+ailed !# the iht t! #ile the aeal di the ei!d c!mmeci ! ad #!m the

'd day !# ?ecembe, 2::1 ad edi "ith the 16th day !# Gach, 2::5.

(4) The alicati! shall be made i /adlicate ad be acc!maied by a #ee

!# #i+e th!sad ees.

"1 Proed)re on reei&t o$ a&&liation

(1) O eceit !# a aeal, the Ath!ity shall case a c!y thee!# t! be

#!"aded t! the assessi ath!ity c!ceed as "ell as t! each tate *!+emetc!ceed "ith the aeal ad t! call ! them t! #ish the ele+at ec!dsB

I?? that sch ec!ds shall, as s!! as !ssible, be eted t! the

assessi ath!ity ! sch tate *!+emet c!ceed, as the case may be.

(2) The Ath!ity shall ad@dicate ad decide ! the aeal #iled aaist a

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!de !# the hihest aellate ath!ity.

(') The Ath!ity, a#te examii the aeal ad the ec!ds called #!, by

!de, eithe all!" ! e@ect the aeal B

I?? that ! aeal shall be e@ected less a !!tity has bee

i+e t! the aellat !# bei head i es! ! th!h a dly ath!ised

eesetati+e, ad als! t! each tate *!+emet c!ceed "ith the aeal !#

bei head.B

I?? FD=T8= that "hethe a aeal is e@ected ! acceted,

eas!s #! sch e@ecti! ! accetace shall be i+e i the !de.

(4) The Ath!ity shall mae a edea+! t! !!ce its !de i "iti

"ithi six m!ths !# the eceit !# the aeal.

(5) A c!y !# e+ey !de made de sbsecti! (') shall be set t! the

aellat, assessi ath!ity, es!det ad hihest aellate ath!ity !# the tate

*!+emet c!ceed.

"" Po+er! o$ the A)thority

(1) The Ath!ity shall ha+e the same !"es as ae +ested i a c!t de the

C!de !# Ci+il

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"2 A)thority $or adane r)lin*! to $)ntion a! A)thority )nder thi! At

(1) N!t"ithstadi aythi c!taied i ay !the la" #! the time bei

i #!ce ad i secti! 19 !# this Act, the Ath!ity #! Ad+ace =lis

c!stitted de secti! 245O !# the Ic!meTax Act, 1961 (4' !# 1961) shallbe !ti#ied by the Cetal *!+emet i the O##icial *a-ette, "ith sch

m!di#icati!s as may be ecessay, t! mae its c!m!siti! i c!#!mity "ith

secti! 19 !# this Act, as the Ath!ity de this Act till sch time a Ath!ity

is c!stitted de that secti!.

(2) O ad #!m the date !# the c!stitti! !# the Ath!ity i acc!dace "ith

the !+isi!s !# secti! 19 !# this Act, the !ceedis edi "ith the Ath!ity

#! Ad+ace =lis shall stad tas#eed t! the Ath!ity c!stitted de that

secti! #!m the stae at "hich sch !ceedis st!!d be#!e the date !#

c!stitti! !# the said Ath!ity.

"5 Tran!$er o$ &endin* &roeedin*!

(1) O ad #!m the c!mmecemet !# the Cetal ales Tax (Amedmet)

Act, 2::5, all aeals (excet aeals aaist !des !# the hihest aellate

ath!ity !# the tate) edi be#!e the ath!ity !ti#ied de sbsecti! (1) !#

secti! 24 shall stad tas#eed t!ethe "ith the ec!ds thee!# t! the hihest

aellate ath!ity !# the c!ceed tate.

(2) ch hihest aellate ath!ity !# the tate t! "hich sch aeal has bee

tas#eed de sbsecti! (1) ! eceit !# sch ec!ds shall !ceed t! deal "ith

sch aeal s! #a as may be i the same mae as i the case !# a aeal #iled

be#!e sch hihest aellate ath!ity !# the tate acc!di t! the eeal sales tax

la" !# the a!iate tate, #!m the stae "hich "as eached be#!e sch tas#e

! #!m ay ealie stae ! de !+! as sch hihest aellate ath!ity !# the tate

may deem #it BI?? that "hee the hihest aellate ath!ity #ids that the

aellat has !t a+ailed !# the !!tity !# #ili #ist aeal be#!e aellate

ath!ity, sch case shall be #!"aded t! sch ath!ity.

"6 A&&lia(ility o$ order &a!!ed

A !de assed by the Ath!ity de this Chate shall be bidi !

each tate *!+emet c!ceed, the assessi ath!ities ad !the ath!ities

ceated by ! de ay la" elati t! eeal sales tax, i #!ce #! the time bei

i ay tate L%%%M.

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