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[Cites 0, Cited by 0] [Section 3] [Entire Act]

NCT Delhi - Subsection

Section 3(7) in Delhi Sales Tax Act, 1975

(7)For the purposes of this Act, "taxable quantum" means, -
(a) in relationto any dealer who imports for sale any goods into Delhi ….................Nil,
(b) in relation to any dealer who manufacturesgoods for sale regardless of the value of goods manufactured Rs. 30,000.00,
(c) in relation to any other dealer Rs. 1,00,000.00:
Provided that if the Administrator is of opinion that having regard to the difficulty in maintaining accounts or for any other sufficient cause the taxable quantum in respect of any class of dealers falling under clause (b) should be increased, the Administrator may, by notification in the Official Gazette, fix in respect of such class of dealers such taxable quantum, not exceeding rupees one lakh, as may be specified in the notification.Explanation. - For the purposes of computation of taxable quantum under sub-section (7), the turnover of all sales effected by a dealer shall be taken into account irrespective of whether such sales are taxable under this Act or not.