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State of Punjab - Section

Section 29 in Punjab General Sales Tax Rules, 1949

29. Taxable turnover of registered dealer - Calculation. :-

In calculating his taxable turnover a registered dealer may deduct from his gross turnover :-
(i)the amount allowed to a purchaser in respect of the goods returned by him to the dealer, provided that the accounts show the dates on which the goods were purchased and /.-0preturned and the amount for which refund was given or credit was allowed to the purchaser;
(ii)purchase price of goods specified in schedule "C" appended to the Act which are proved to the satisfaction of the Assessing Authority to have been returned to the dealer from whom these were purchased;
(iii)the sale of quinine and paludrin supplied by the State Government for sale;
(iv)the sale of goods to United Nations International Children's Emergency Fund and World Health Organisation made after obtaining a certificate duly signed by Officer-in-charge of the institution concerned to the effect that the goods have been purchased for the purpose of the Institution;
(v)the sale of goods including minerals and mineral ores proved to be exported out of the territory of India, whether by transaction or by a series of transactions;
(vi)the sale of goods to CARE (Punjab Office) for purposes other than personal use and subject to the condition that the goods purchased will be used for beneficial and charitable purposes;
(vii)the sale of goods to the United Nations Technical Assistance Board for purpose other than personal use and subject to his furnishing a certificate in this respect from the Officer-in-charge of the said Board, duly signed and stamped, to the Assessing Authority;
(viii)the sale of goods to save the Children Fund made after obtaining a certificate duly signed and stamped by the Officer-in-charge of the said Association, to the effect that the goods have been purchased for the purpose of the Association;
(ix)the sale of goods to the Indian Aid Mission, Nepal, for purposes other than personal use, subject to the furnishing of certificate, in this respect duly signed and stamped by the Officer-in-charge of the said Mission;
(x)the purchase value of goods purchased on payment of tax during the period between the date of filing an application for grant of registration certificate under section 7 or the date of liability to pay tax, whichever is later, and the date on which the registration certificate is actually issued to him;
(xi)[the sale or purchase of goods which have already been subjected to tax under Section 5(1-A) or Section 5(3), as the case may be] [Substituted by GSR. 53/P.A.46/48/Ss.5 and 27/Amd/79/93 dated 1.7.1993.]:
[Provided that the dealer produces copies of cash memos or bills prescribed under rule 55-A at the time of assessment or when called upon to do so, by notice, by the competent authority under the Act.] [Substituted by G.S.R. 33/P.A.46/48/S.27/Amd.(97)/95 dated 29.6.1995.]
(xii)the purchase value of goods which have already been subjected to tax under section 5(1-A) [used or consumed] [Substituted for 'used' by GSR 64/P.A.46/48/Ss. 5 and 27/Amd(81)/93 dated 20.8.1993.] by him in manufacture in Punjab of goods other than goods declared tax free under section 6 for sale :-
(i)in Punjab;
(ii)in the course of inter-State trade or commerce;
(iii)in the course of export out of territory of India :
[Provided that the dealer produces copies of cash memos or bills prescribed under rule 55-A at the time of assessment or when called upon to do so, by notice, by the competent authority under the Act.] [Substituted by G.S.R. 33/P.A.46/48/S.27/Amd.(97)/95 dated 29.6.1995.]
(xiii)the sale of goods, materials and other equipment to the Guru Gobind Singh Foundation, made after obtaining a certificate duly signed by an authorised representative by the Foundation to the effect that these goods, material and other equipment have been purchased for the bona fide purposes of the Foundation;
(xiv)the sale of goods made on or after 3rd December, 1971 to the committee constituted by the Punjab Government to administer the Punjab Defence and Security Relief Fund, subject to the furnishing of certificate from the Member Secretary to the effect that the goods have been purchased for the purposes of supplying them to the members of Indian Armed Forces, Border Security Force or Punjab Police;
(xv)the sale of goods made by the dealers of Punjab participating in the Exhibition Train organised by the Railway Board during the visit of that train in the State of Punjab;
(xvi)the sale of goods to the Punjab State Council for Child Welfare, for purposes of the Council other than the purposes of the personal use of its members subject to the furnishing of a certificate in this respect under the signatures and office seal of the Officer-in-charge of the said Council;
(xvii)the sale of goods for export to and for consumption in Bhutan :-
(i)by rail to any railway station between Siliguri and Jorai in the meter-guage section and New Jalpaiguri and Jorai in the broad gauge section of the North East Frontier Railway; or
(ii)by aerial rope way of Kalimpong; or
(iii)by air to Bagdogra, Hashimara, Cooch Behar, New Land, Bhatpara, Telepara, Sangaon, Grassmore and Ambari airfield in West Bengal or Paro Airfield in Bhutan; or
(iv)by road to any Bhutan territory; subject to the furnishing of the certificate in the form given below under the appropriate official seal of the following :-
(i)In the case of sales to the Government of Bhutan, to his Majesty, the King of Bhutan or to the members of the Bhutan Royal Family, by a Commissioner, Deputy Commissioner or Sub-Divisional Officer of the Government of Bhutan, Director, State Trading Corporation of Bhutan, Chief Engineer, Public Works Department, Government of Bhutan, or by the Finance Minister, Government of Bhutan;
(ii)In the case of sales to private parties by the Finance Minister, Government of Bhutan or by Sub-Divisional Officer, Government of Bhutan, Phuntsholing, or by an officer of the office of the Representative of India in Bhutan nominated by the Representative;
(iii)In the case of sales of Dantak Project by the Chief Engineer, Dantak or any other officer specially nominated by him for this purpose;
(iv)In the case of sales to Indian Military Training Team, by the Commandant, IMTRAT or any other officer specifically nominated by him for this purpose; and
(v)In respect of any other sales, by an officer or the Representative of India in Bhutan, nominated by the Representative.
Certificate omitted.
(xviii)[] [Clause (xviii) added by GSR 20/P.A.46/48/S.27/Amd/23/76 dated 25.3.1976.] The sale of goods to the International Corps Research Institute for the Semi-Arid Tropics, Hyderabad, for the purpose of the said Institute other than the purchases of personal use of its members subject to the furnishing of the following certificate in this respect duly signed and stamped by Officer-in-charge of the said Institution.
(xix)[] [Clause (xix) added by GSR 124/P.A.46/48/S.27/78 dated 22.11.1978.]The sale of goods to any person for use by him in the manufacture of artificial, limbs (Prosthetics) surgical appliances (orthotics), and other rehabilitation equipments or aids within the State of Punjab after obtaining a certificate in this respect duly signed by the person purchasing the goods to the effect that the goods have been purchased for the said purpose;
(xx)[Clause (xx) added by GSR 85/P.A.46/48/S.27/Amd(35)/80 dated 6.10.1980.] The sale of goods to the Canteen Stores Department subject to the furnishing of the following certificate duly signed and stamped by the Officer authorised to make purchases :
CertificateCertified that the following goods of the purchase value noted against them sold by M/s. ...................of............District.......................State.................holding R.C No. have been purchased by the Canteen Stores Department for sale to serving military personnel and ex-servicemen directly or through unit run canteens -
Serial No. No. and Date of Bill Issued by the selling dealer Description of goods Purchase value of goods
1 2 3 4
       
Signature of the Officer Authorised
(xxi)[] [Clause (xxi) added by GSR 77/P.A.46/48/S.27/Amd(35)/80 dated 6.10.1980.] The sale of goods and equipment to Paraplegic Home (North) S.A.S. Nagar (Mohali), district Rupnagar, subject to the furnishing of a certificate by the person authorised by the said Home to make purchases, to the effect that the goods have been purchased for the bona fide use of the said Home;
(xxii)[] [Clause (xxii) added by GSR 77/P.A.46/48/S.27/Amd(37)/81 dated 10.9.1981.] The sale of goods to Radha Soami Satsang, Beas for the construction and equipment of Maharaj Sawan Singh Charitable Hospital, Beas, subject to the furnishing of certificate on a form bearing the seal of office and signatures of the assessing authority, Amritsar and issued by any person authorised by the Secretary, Radha Soami Satsang, Beas in this behalf to the effect that the goods have been purchased for the bona fide use in the construction or equipment of the aforesaid hospital and that the total amount which will not be included in taxable turnover of dealers by virtue thereof has 1not exceeded such amounts as would have been liable to tax aggregating to more than Rs. 12.6 lacs, but for this provision;
(xxiii)[] [Clause (xxii) added by GSR 79/P.A.46/48/S.27/Amd(38)/81 dated 10.9.1981.] The sale of foodgrains by the Food Corporation of India to the Central Government for supply to the State of Punjab under the National Rural Employment Programme previously known as Food for Work Programme free of cost;
(xxiv)[] [Clause (xxiv) added by GSR 58/P.A.46/48/Ss.27 and 5/Amd(39)/82 dated 14.5.1982.] The sale of news print to a proprietor of small newspaper or medium newspaper for his bona fide use in the printing of the newspaper.
Explanation. - The expression "small newspaper" used in this clause means the newspaper which according to the certificate of the Registrar of Newspapers of India, Ministry of Information and Broadcasting, New Delhi has circulation of not more than fifteen thousand copies per issue and the expression 'medium newspaper' used in this clause means the newspaper which according to such certificate has circulation of more than fifteen thousand copies but not more than fifty thousand copies per issue;
(xxv)[] [Clause (xxv) added by GSR 68/P.A.46/48/S.5/Amd(41)/82 dated 10.6.1982.] The sale of goods to the Shiromani Gurdwara Parbandhak Committee, Amritsar for the construction and equipment of Shri Guru Ram Dass Hostpital Research and Medical Institute, Amritsar, subject to the furnishing of certificate on a form bearing the seal of office and signature of Assessing Aurthority, Amritsar and issued by any person authorised by the Secretary, Shiromani Gurdwara Parbandhak Committee, Amritsar, in this behalf to the effect that the goods have been purchased for the bona fide use in construction or equipment of the aforesaid hospital/Institute and that the total amount which will not be included in taxable turnover of dealer by virtue thereof has not exceeded such amount as would have been liable to tax aggregating to [more than Rs. 13.35 lacs (including Rs. 10.29 lacs exemption for which has already been granted)] [Inserted by GSR 25/P.A.46/48/Ss. 27 and 5/Amd(65)/92 dated 17.3.1992.] during the years 1987-88, 1988-89, 1989-90, 1990-91, [1991-92 and 1992-93] [Substituted by GSR 22/P.A.46/48/Ss. 5 and 27/Amd(77) dated 23.3.1993.] but for this provision;
(xxvi)[] [Clause (xxvii) added by GSR 33/P.A.46/48/S.5/Amd(42)/83 dated 1.4.1983.] The sales in the State of Punjab of Foreign Liquor, as defined in sub-para (2) of paragraph 2 of the Punjab Excise Liquor Definitions 1954, by: