Section 4 in The Delhi Sales Tax on Right to Use Goods Act, 2002
4. Levy of tax.
- There shall be levied a tax on the turnover of sales under this Act at the rate of four paise in the rupee:Provided that no such tax shall be levied if the turnover of sales of a dealer is less than four lakh rupees during the year:Provided further that no tax shall be levied under this Act on the turnover of sales made in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India or in the course of interstate trade or commerce or outside the State/Union territory:Provided also that where in respect of any goods or class of goods the Government is of the opinion that it is expedient in the public interest so to do, it may, by notification in the official gazette, direct that the tax in respect of such goods or class of goods shall, subject to such conditions as may be specified, be levied at such modified rate not exceeding the rate applicable under this Section, as may be specified in the notification:Provided also that where in respect of any goods or class of goods the Government is of the opinion that it is expedient in the public interest so to do, it may, by notification in the official gazette, direct that no tax shall be payable under this Act in respect of such goods or class of goods, subject to such restrictions and conditions as may be specified in the notification.
