Section 6 in Sikkim Ecology Fund and Environment Cess Act, 2005
6.
[(1) The cess payable under the said Act shall be levied at the following rates, namely:-(i)in respect of the sale of goods specified in Schedule II, by the persons specified in clause (a) of sub-section (1) of section 5, other than the persons engaged in the business of works contract, at the rate of one percent on total turnover of sales;(ii)in respect of the goods or materials transferred in execution of works contract, at the rate of 0.50% on the gross value of the works bill:Provided that this clause shall come into force from the date of publication of this Act in the Official Gazette;(iii)in respect of the goods specified in Schedule II, by the persons and for the purpose specified in clause (b) of subsection (1) of section 5, other than the persons engaged in the business of manufacturing, at the rate of one percent of the purchase price shown in the valid purchase invoice or on the local market price value if no valid purchase invoice is produced before the prescribed authority:Provided that the prescribed authority may determine the market price at the relevant point of time after such verifications as he deems necessary;(iv)in respect of the persons engaged in the business of manufacturing of goods specified in clause (b) of sub-section (1) of section 5, at the rate of 0.50% on the total purchase invoice value: Provided that this clause shall come into force from the date of publication of this Act in the Official Gazette;(v)In respect of hotel, resort, lodge or motel, at the rate of one percent on the gross sales turnover.(2)The State Government may revise the rate of cess under clause (i), (ii), (iii), (iv) and (v) of sub-section (1) of section 6 from time to time by notification.(3)The State Government may by notification, add to or omit from, or otherwise amend Schedule II and thereupon the said Schedule shall be deemed to be amended accordingly.] [Substituted by Act No. 5 of 2008, dated 10.04.2008.]
