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State of Punjab - Section

Section 100 in Clausewise List of Rates of Sales Tax in Punjab

100. Door Light Switches.

(12)[Notwithstanding anything contained in this notification, tax on goods other than declared goods manufactured by a manufacturing industrial unit (hereinafter referred to as the unit) located in either 'A', 'B' or 'C' grade growth area specified in Annexure C appended to this notification] [Added by SO.14/PA.46/48/S.5/Amd/88 dated 25.2.1988.] and [which commenced its production for the first time on or after the date of publication of the notification] [Substituted by SO.13/PA.46/48/S.5/Amd/88 dated 7.2.1989] [or on a day falling between the first day of April, 1987 and the 24th day of February, 1988 (both days inclusive) shall be levied at the rate specified in this notification reduced to one paise in a rupee subject to the following conditions, namely;] [Substituted by SO.13/PA.46/48/S.5/Amd/88 dated 7.2.1989]
(i)The concessional rate of tax under this notification shall be available until :
(a)the maximum quantum of benefit computed in the manner specified in explanation 1, clause (ii) has been availed of by the dealer; or
(b)the maximum period of time upto which the said benefit is liable to be availed of expires.
Explanation 1 : (i) The quantum of benefit means :
(a)the amount which is determined by reducing the tax calculated on the sales of the above referred goods at the rates ordinarily applicable to them, by the tax calculated on the said sales at the concessional rate of tax made applicable under this clause;
(b)the maximum quantum of benefit to which a registered dealer shall be entitled to in respect of the unit, shall be equivalent to such percentage of the fixed capital investment of the unit as has been specified in columns (2) and (3) respectively of the table below, against the category of areas specified in column 1 i.e. fixed capital investment thereof where the unit has been located. The benefits available under this clause and under notification issued in exercise of the powers of sub-section (5) of the section 8 of the Central Sales Tax Act, in respect of such units together in respect of a unit shall not exceed the maximum quantum of benefit specified below ;
(ii)the maximum period of time upto which the dealer is entitled to avail the benefit available under this clause shall be such as have been specified in column (4) of the table below against the category of area wherein his unit has been located and the category of the unit of which it belongs.
Explanation 2 : Fixed capital investment shall mean the investment in land, new buildings and new plant and machinery or imported second hand machinery including tools, dies, jobs, fixtures, measuring and testing instruments, electrical installation charges, pre-operative expenses, freight charges, insurance charges, erection charges and technical know how fee :
(a)Small scale industrial unit means an industrial unit defined as such by the Central Government and registered as a small scale industrial unit with the Department of Industries, Punjab; and
(b)Large and medium scale unit means an industrial unit defined as such by the Central Government and either licensed under the Industrial Development and Regulation Act, 1951, if so required or registered with the Director General of Technical Development, Textiles Commissioner, Department of Electronics or any other prescribed Central Government Agency.
TABLE
Category of growth areas specified in Annexure C to thisnotification Percentage of fixed capital investment of the units SmallScale Industrial unit. Large and medium scale industrial unit Maximum time period
1 2 3 4
A 100% of *FCI 90% of *FCI 6 years from the date of commencing production
B 80% of *FCI 70% of *FCI 5 years from the date of commencing production
C 60% of *FCI 50% of *FCI 4 years from the date of commencing production
*Fixed Capital Investment[Provided that in the case of a manufacturing industrial unit which commenced its production on a day falling between the first day of April, 1987 and the 24th day of February, 1988 (both days inclusive), the maximum time period given under column (4) shall be computed from the date of publication of this notification in the official gazette allowing concessional rate of tax to such manufacturing industrial units] [Proviso added by SO.13/PA.46/48/S.5/Amd/89 dated 7.2.1989.].
(iii)The concession under this clause shall be available on the production of a certificate obtainable by the unit from the Director, Department of Industries, in the manner laid down by the said department, to the effect :-
(a)that the unit has been located in either of 'A', 'B' or 'C' growth area specified in Annexure 'C' to this notification;
(b)that the unit has been registered either as small scale industrial unit or large and medium scale industrial unit;
(c)that the unit commenced its production for the first time on or after the date of publication of this clause in the official gazette;
(d)that the annual production of the unit is rupees one lac or above;
(e)that the unit is bona fide unit, manufacturing the goods in its manufacturing premises;
(f)that the fixed capital investment in respect of the unit has been determined (the amount thereof shall also be stated in the certificate);
(g)that the maximum quantum of benefit which is available in respect of the unit has been determined (the amount thereof shall also be stated on the certificate);
(h)that the unit satisfies other conditions laid down in Annexure 'C' and is entitled to avail the concession available under this clause.
(iv)In respect of his unit, the dealer, shall every year obtain a certificate from a committee comprising of the General Manager, District Industries Centre and the Assistant Excise and Taxation Commissioner of the District wherein the unit has been located, indicating therein the quantum of benefit availed of by the dealer and the balance of which he may be entitled. Such certificate shall be liable to be produced by the dealer before the assessing authority at the time of filing of return.
(v)The unit shall be entitled to the concession under this clause only if:
(a)it makes sales of all the goods manufactured by it from its manufacturing premises only;
(b)it does not transfer goods outside the State of Punjab either on consignment or branch basis.
(vi)this clause shall not apply to :-
(a)the goods manufactured by the units located in the 'no incentive industry' specified in Annexure 'C';
(b)the goods manufactured by the unit under the head 'no incentive industry' specified in Annexure 'C' appended to this notification;
(c)the goods manufactured by the units specified in Annexure 'D' appended to this notification;
(d)the electronic goods for which concessional rate of tax has been levied under clause 11 of the proviso to this notification; and
(e)the goods on the sales of which any class of co-operative society or persons have been exempted under section 30 of this Act.
(13)[Solar cookers, solar heating panels, biogas plants, photo voltaic panels and wind mills] [Added by SO.31.PA.46/48/S.5/90 dated 28.12.1990.] [w.e.f. 1.4.1995 to 31.3.1997] [Substituted. by SO.38/PA.46/48/S.5/Amd/95 dated 21.9.1995], the rate of tax shall be one paisa in a rupee
(14)Motor tyres and tubes, the rate of tax shall be nine paise in a rupee w.e.f. [1.4.1992 to 31.3.1994] [Substitured. for 'upto 31.3.1992' by SO.67/PA.46/48/S.5/Amd/92 dated 23.9.1992]
(15)[ The rate of tax, on stationary items except those specified in Schedule B, appended to the said Act, edible oils, dry battery cells, soap and detergents, tooth pastes, tooth brushes, medicines, ajwain, black pepper, clove, cardamom, coriander seeds, cinnamon, cumin-seeds, chat masala, chana masala, fenugreek, garam masala, mustard seeds (rai), meat masala, pomegrante seeds, turmeric, fennel (saunf), achars, chatnees, pappar and warian, shall be six paise in a rupee.] [Clause (15) which provided 'rate of tax on tractor tyres and tubes w.e.f. 1.4.1992 to 31.3.1994 shall be six paise in a rupee' substituted. by SO.11/PA.46/48/S.5/95 dated 31.3.1995, w.e.f. 1.4.1995.]
(16)[Dry battery cells and button cells manufactured by M/s Punjab Anand Batteries Ltd., Sahebzada Ajit Singh Nagar (Mohali) w.e.f. the date of publication of this notification in the official gazette for a period of seven years, shall be leviable to tax at the rate of two paise in a rupee.] [Clause (16) added by SO.64/PA.46/48/S.5/Amd/92 dated 20.12.1990]
(17)[Electronic goods specified in Annexure 'B' appended to this notification manufactured in the State of Punjab by an electronic manufacturing unit, manufacturing such goods and operating in the State immediately before the 11th day of December, 1986 shall be leviable to tax at the rate of three and half paise in a rupee. The rate of tax as aforesaid shall however be subject to the following conditions namely :-
(i)The concessional rate of tax shall be available w.e.f. the date of publication of notification No. SO.65/PA.46/48/S.5/Amd/90 dated 20.12.1990 upto the 31st day of March, 1992;
(ii)The concession shall be available on the production of a certificate from the Director of Industries, Punjab, to the effect :-
(a)that the production programme of the electronic goods manufactured and sold has been approved by the Department of Electronics or the Development Commissioner, Small Scale Industries, or the Director of Industries, Punjab;
(b)that the electronic goods have been manufactured in the State of Punjab by the electronic manufacturing unit which claims concession under this notification.
(iii)The manufacturing electronic unit shall be entitled to the concession under this notification if -
(a)it makes all sales from its premises situated in the State of Punjab; and
(b)it does not transfer goods outside the State of Punjab either on consignment basis or branch transfer basis.]
(18)[ The rate of tax on the sports goods except sports shoes shall be four paise in a rupee upto 31.3.1998] [Clause 18 added SO.98/PA.46/48/S.5/97 dated 13.3.1997.]
(18a)[ The rate of tax on tyres and tubes of scooters, mopeds and three wheeled vehicles shall be five paise in a rupee w.e.f. 1.4.1992 to 31.3.1994.] [Added by SO.61/PA.46/48/S.5/Amd/92 dated 20.8.1992]
(19)[ The rate of tax on the sale of tea shall be three paise in a rupee] [Added by SO.83/PA.46/48/S.5/92 dated 30.10.1992.]
(20)[ In the case of cement, the rate of tax shall be ten paise in a rupee] [Added by SO.94/PA.46/48/S.5/Amd/93 dated 17.9.1993., Notification dated 17.9.1993 however rescinded vide Notification No. S.O. 102/PA/46/48/S5/Amend/93 dated 15.10.1993]