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State of Gujarat - Section

Section 12 in Gujarat Sales Tax (Second Amendment) Act, 1976

12. Amendment of Schedule II-Part A.- In Schedule II-Part A appended to the principal Act,-

(1)after entry 26, the following entry shall be inserted, namely:-
1 2 3 4
"26A. Fish and all sea food. Four paise in the rupee Four paise in the rupee."
(2)in entry 38, in columns 3 and 4, for the words "Seven paise in the rupee", the words "Nine paise in the rupee" shall be substituted;
(3)in entry 39, in columns 3 and 4, for the expression "Do", the words "Seven paise in the rupee" shall be substituted;
(4)in entry 41, in columns 3 and 4, for the expression "Do", the words "Ten paise in the rupee" shall be substituted;
(5)for entry 42, the following entry shall be substituted, namely.-
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"42 Glassware, chinaware or articles made of porcelain and glazed earthenware-    
  (1) When sold at a price not exceeding two rupees per piece. Seven paise in the rupee. Seven paise in the rupee.
  (2) in any other case. Ten paise in the rupee Ten paise in the rupee.
Explanation.-(i) one cup and one saucer, or(ii) any vessel and its lid,  
sold together shall be deemed to be one piece whereas a set of cups and saucers, plates or dishes and other articles sold as such shall not be deemed to be one piece.";
(6)in entry 43, in columns 3 and 4, for the expression "Do", the words "Seven paise in the rupee" shall be substituted;
(7)in entry 44, in columns 3 and 4, for the words "Seven paise in the rupee" the words "Ten paise in the rupee" shall be substituted;
(8)in entry 45, in columns 3 and 4, for the expression "Do", the words "Seven paise in the rupee" shall be substituted;
(9)in entry 56, in columns 3 and 4, for the words "Nine paise in the rupee", the words "Eleven paise in the rupee" shall be substituted;
(10)in entry 58,-
(i)in column 2, after the word "matches", the brackets and words "(known as baporia)’, shall be inserted;
(ii)in columns 3 and 4, For the expression "Do", the words "Twenty paise in the rupee" shall be substituted;
(11)in entry 59, in columns 3 and 4, for the expression "Do", the words "Twelve paise in the rupee" shall be substituted;
(12)in entry 60, iii columns 3 and 4, for the expression "Do", the words "Ten paise in the rupee" shall be substituted;
(13)for entry 61, the following entries shall be substituted, namely:-
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"61. Paints and varnishes in any form, whether ready for use or not (other than those specified in entry 61A of this, Schedule). Twelve paise in the rupee. Twelve paise in the rupee.
61-A. (a) Acrylic and plastic emulsion paint. Fifteen paise in the rupee. Fifteen paise in the rupee."
  (b) All types of lacquers.  
(14)in entry 62, in columns 3 and 4, for the expression "Do", the words "Ten paise in the rupee" shall be substituted;
(15)in entry 63, in columns 3 and 4, for the expression "Do", the words "Eleven paise in the rupee" shall be substituted;
(16)in entry 64, in columns 3 and 4, for the expression "Do", the words "Ten paise in the rupee" shall be substituted;
(17)in entry 65,-
(i)in column 2, after the words "Aerated waters and all non-alcoholic beverages" the words "other than soda" water," shall be inserted;
(ii)in columns 3 and 4, for the word "Do", the words "Twelve paise in the rupee" shall be substituted;
(18)for entry 66, the following entry shall be substituted, namely:-
1 2 3 4
"66. Soda water when sold, in sealed on capsuled or corked bottles or jars. Ten paise in the rupee. Ten paise in the rupee".
1 2 3 4
  "69(a) Air conditioning plant with a capacity of not more than 1.5 tonnes and spare pans and accessories thereof. Fifteen paise in the rupee. Fifteen paise in the rupee.
  (b) Air conditioning plant with a capacity of more than 1.5 tonnes and spare parts and accessories thereof. Twelve paise in the rupee. Twelve paise in the rupee.’
(21)in entry 70, in columns 3 and 4 the expression "Do", shall be construed as reference to "Twelve paise in the "rupee";
(22)in entry 71, in columns 3 and 4, for the expression "Do", the words "Fifteen paise in the rupee" shah be substituted;
(23)in entry 72, in columns 3 and 4, for the expression "Do", the words "Twelve paise in the rupee" shall be substituted;
(24)in entry 73, in columns 3 and 4, for the expression "Do", the words "Fifteen paise in the rupee" shall be substituted;
(25)in entry 74,-
(i)against sub-entry 1, in columns 3 and 4, for the expression "Do", the words "Twelve paise in the rupee" shall be substituted;
(ii)in sub-entry 2,-
(a)in column 2, the brackets, words and figures "(other than the component parts of motor lorries as specified in entry 66 of this Schedule)" shall be omitted;
(b)in columns 3 and 4, the expression "Do" shall be construed as a reference to Twelve paise in the rupee:
(26)in entry 78, in columns 3 and 4, for the expression "Do", the wards "Fifteen paise in the rupee" shall be substituted;
(27)in entry 79,-
(i)in column 2, for the words "Typewriting and duplicating", the words ??? shall be substituted;
(ii)in columns 3 and 4, for the expression "Do", the words "Fifteen paise in the rupee" shall be substituted;
(28)after entry 79, the following entry shall be inserted, namely:-
1 2 3 4
"79-A. Typewriting machines and spare parts and accessories thereof. Twelve paise in the rupee. Twelve paise in the rupee.";
(29)in entry 80, in columns 3 and 4, the expression "Do" shall be construed as reference to Twelve paise in the rupee;
(30)after entry 80, the following entry shall be inserted, namely:-
1 2 3 4
"80-A. Television set and spare parts and accessories thereof. Fifteen paise in the rupee. Fifteen paise in the rupee.";
1 2 3 4
"4A. All kinds of stoves and spare parts and accessories thereof. Five paise in the rupee. Three paise in the rupee";