Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Punjab - Section

Section 1 in Clausewise List of Rates of Sales Tax in Punjab

1.

In superession of Punjab Government, Excise and Taxation Department, Notification No. SO.26/PA.46/48/S.5/72 dated 10th August, 1972, and in exercise of the powers conferred by sub-section 1 of the Punjab General Sales Tax Act, 1948 (Punjab Act 46 of 1948), and all other powers enabling him in this behalf, the Government of Punjab is pleased to direct that there shall be levied on the taxable turnover of a dealer a tax at the rate of [Eight Paise] [Substituted. for 'seven paise' by SO.24/PA.46/48/S.5/90 dated 28.3.1990 w.e.f. 1.4.1990.] in a rupee.Provided that -
(1)[] [Clause (1) substituted. by SO. 11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995. Earlier 'Twelve paise' was substituted for 'ten paise' by SO.24/PA.46/48/S.5/90 dated 28.3.1990, w.e.f. 1.4.1990.] The rate of tax on goods specified in Schedule 'A' to the said Act shall be twelve paise in a rupee :Provided that in the case of motor vehicles of engine capacity exceeding 2500 cubic centimeters (excluding tractors and saloon cars) with accessories as ordinarily supplied by the manufacturers of such vehicles, the rate of tax shall be four paise in a rupee, [ - ] [Omitted vide SO 31/P.A. 46/48/S.5/96 dated 5.12.1996.] :Provided further that the rate of tax in respect of fuel efficient light commercial vehicles of engine capacity of 3200 cubic centimeters to 3500 cubic centimeters which are certified as fuel efficient, by the Government of India, Ministry of Industry, with accessories as ordinarily supplied by the manufacturers of such vehicles, shall be half per cent from the 1st day of April, 1995 to 31st day of March, 1996 :Provided further that in the case of two wheeled and three wheeled motor vehicles, the rate of tax shall be three paise in a rupee :Provided further that in the case of [motor cars, jeeps and chassis] [Substituted vide ibid.] of trucks and buses of any engine capacity, the rate of tax shall be three and a half paise in a rupee :Provided further that in the case of cement, [-] ['Stainles steel utensils' omitted vide SO 109/P.A. 46/48/S.5/Amd 97 dated 9.7.1997.] photographic and other cameras and enlarger lenses, film and plates, papers and cloth and other parts and accessories required for use therewith, the rate of tax shall be ten paise in a rupee :Provided further that in the case of electronic goods and electrical goods other than electrical plant, equipment and their accessories including service meters required for generation, transaction and distribution and desert coolers, the rate of tax shall be eight paise in a rupee :Provided further that in the case of desert coolers, the rate of tax shall be six paise in a rupee :[Provided further that in the case of stainless steel utensils the rate of tax shall be four paise in a rupee] [Added vide SO 109/P.A. 46/48/S. 5/Amd/97 dated 9.7.1997.]
(2)[Clause (2) omitted by S.O. 83/PA.46/48/S.5/92 dated 30.10.1992.]
(3)[Goods specified in Schedule 'C' except oil seeds enumerated in entries [Words substituted for 'goods specified in Schedule 'C' by SO./PA 46/48/S.95 dated 31.3.1995.] [(3) and (8) respectively] [Substituted vide S.O 11/P.A.46/48/5.5/Amd 96 dated 13.6.1996.] thereunder, the rate of tax shall be four paise in a rupee :Provided that the rate of tax in case of Bhabbar (Buggar), Kahi and Chillies enumerated as items (10), (11) and (12) respectively in the said schedule 'C' shall be eight paise in a rupee :Provided further that the rate of purchase tax on cotton when made by the textile mills established on or after the first December, 1979, for a period of five years to be reckoned from the aforesaid date subject to the following conditions :
(i)that these mills shall start production by 30.11.1984, and
(ii)that these mills shall not despatch yarn in the course of inter-State transactions on consignment basis or through ex-State commission agents.
(4)Ornaments and jewellery, [other than] [Words 'other than the gold ornaments and jewellery containing precious or semi-precious or artificial semi-precious stones' which were substituted for 'other than the jewellery containing precious or semi- precious or artificial semi-precious stones' by SO.69/PA.46/48/S.5/Amd/93 dated 15.6.1993.] the [-] [Words 'gold ornaments and' in clause (4) substituted vide foot note 3 above omitted by SO.11/46/48/S.5/95 dated 31.3.1995.] jewellery containing precious or semi-precious or artificial semi-precious stones, indigenous tractors including Tractor parts, [paper] [Added vide notification dated 6 July, 1998.] all types of yarns (including knitting wool), cotton thread, ready made umbrella cloth covers (excluding umbrella cloth cover of pure silk), hides and skins whether in raw or dressed state, [weedicides, herbicides] [Word pesticides omitted vide SO8/P.A.46/48/5.5 Amd 96 dated 19.4.1996.], raw wool, [cotton yarn, hoisery, oil seeds] [Substituted for 'cotton yarn' by SO. 46/48/S.5/95 dated 31.3.1995.], cotton waste and cotton yarn waste, cotton vests, [pillow covers (excluding pillow covers of pure silk cloth)] [Substituted for 'and pillow covers (excluding pillow covers of pure silk cloth)' by SO.83/PA.46/48/S.5/92 dated 30.10.1992.], oil cakes, malka masoor and its dal, dried peas and its dal, rawan white, rajmah, rongi (red and white), dal lobia, dal kulth, lobia, kangni, swank, soyabean, gowar, [harwan] [Words 'harwan, gram and its dal, urad and its dal, moong and its dal, moth and its dal, tur (arhar) and its dal' were substituted. for 'harwan and gram' by SO.92/PA.46/48/S.5/95 dated 23.11.1992.], [gram and its dal, gram flour (besan)] [Words 'gram and its dal, gram flour (basan)' substituted. by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.], urad and its dal, moong and its dal, moth and its dal, tur (arhar) and its dal, the rate of tax shall be two paise in a rupee.
(5)[Ready-made garments (including garments of pure silk and knitted garments, fur coats] [Inserted by SO.42/PA.46/48/S.5/Amd/87 dated 12.10.1987.], [--] [Words 'ready made hoisery' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] tractors imported from abroad, [bardana made of jute or fibres synthetic or of any other material] [Inserted by SO.26/PA.46/48/S.5/Amd/86 dated 27.6.1986], condensed milk, cream, ice cream, butter, cheese and [milk powder, vanaspati ghee, aluminium utensils, match boxes] [Substituted for 'milk powder' by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] [--] [Words in brackets 'Malka masoor and its dal, dried peas and its dal, rawan white, rajmah, rongi (red and white), dal, lobia, dal kulth, lobia, kangni, swank, harwan soyabeen, gowara, gram' omitted by SO.83/PA.46/48/S.5/92 dated 30.10.1992.], [-] [Words '[churi (wand)' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] and on flour maize, bazra, barley, [-] [Words 'gram' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995] jowar, gowara, dried peas, rajmah, lobia swank, soyabean and wheat including maida and suji, [gur and shakkar, and [all types of man-made synthetic, natural and blended fibres] [Substituted for 'gur and shakkar, all types of man-made synthetic and natural fibres, gold ornaments and jewellery, rice bran, paddy husk and de- oiled rice bran' by SO.69/PA.46/48/S.5/Amd/93 dated 15.6.1993.],. [-] [Words 'and their wastes' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] [-] [Words 'gold ornaments and jewellery, ice bran, paddy husk and de-oiled rice bran' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.], taxable at 4 paise in a rupee :[Provided that where the tax has been levied under the said Act in respect of purchase of wheat, the tax, leviable on maida and suji prepared out of such wheat, shall be reduced by the amount of tax levied on such wheat and no tax shall be levied on the four prepared out of such wheat.] [Substituted vide SO 11/P.A. 46/48/S.5/Amd 96 dated 13.6.96.]
(6)Declared goods [except cotton yarn, oil seeds] [Words 'cotton yarn, oil seeds' substituted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995. Earlier vide SO.92/PA.46/48/S.5/92 dated 23.11.1992 for the brackets and words '(except cotton yarn and hides and skins whether in a raw or dressed state)' the brackets and words '(except cotton yarn and hides and skins whether in a raw or dressed state, and pulses, gram, urad, moong, masur and tur (arhar)' were substituted.], and hides and skins whether in a raw or dressed state, and pulses, gram, urad, moong, moth, masoor, tur (arhar), the rate of tax shall be four paise in a rupee :[Provided that where the tax has been levied under the said Act in respect of purchase of paddy, no tax shall be levied on the rice procured out of such paddy.] [Substituted vide SO 11/P.A. 46/48/S. 5/Amd 96 dated 13.6.1996.]
(7)Sale of goods made to Government of India or any State Government where the rate of tax is more than four paise in a rupee shall be four paise in a rupee, subject to the condition that the dealer having annual gross turnover of more than [twenty lakh rupees] [Substituted by SO.128/PA.46/48/S.5/Amd/97 dated 9.7.1997. The words 'twenty lakh rupes' shall be deemed to have been substituted on and with effect from the 22nd day of July, 1993, vide notification dated 21st July, 1998.] furnished a certificate in the following form in respect of such sale to the assessing authority :-Certificate(To be used when purchase is made by Government of India, or any State Government not being registered dealer)
Original Duplicate
Name of issuing department (whether of a State Government orGovernment of India) Name of issuing department(whether of a State GovernmentorGovernment of India)
Name and address of office ofissue_______________________________ Name and address of office ofissue____________________________
To To
____________________ (Seller)Certified that the goodsordered for in our purchase order________________No.______________ Dated ___________purchased for you as perbill/cash memo stated below :- ___________________ (Seller)Certified that the goodsordered for inour purchase order________________No.____________ Dated ___________purchased for you as per bill/cashmemo stated below :-
Supplied under your challan No. __________Dated ______________are purchased by or or on behalf of the department. Supplied under your challan No. ___________Dated_______________ are purchased by oror on behalf of thedepartment.
Signature Signature
Designation of the authorised officer of thedepartment____________________Date__________________________Seal of the authorised officer ofthe department_______________________Particulars of bill/cashmemoDate ______________ No. _____________Amount__________________________Note: To be furnished by theselling dealer. Designation of the authorised officer of thedepartment________________________Date_____________________________Seal of the authorised officerof the department__________________________Particulars ofbill/cash memoDate _________ No. ______________Amount_________________________Note: To be retained by thepurchasing Government department.
(8)Bicycle including their parts [and rubber goods and accessories] [Words 'and rubber goods and accessories' inserted by SO.30/PA.46/48/S.5/Amd./93 dated 12.3.1993.], the rate of tax shall be five paise in a rupee.
(9)Gobar gas plant and its accessories, the rate of tax shall be nil.
(10)[Dry fruit subject to the conditions that no change in the form or identity of the goods takes place, the rate of tax shall be three and half paise in a rupee] [Inserted by SO.15/PA.46/48/S.5/Amd/86 dated 10.4.1986.]
(11)[ The rate of tax on electronic goods specified in the Annexure 'A' appended to this notification manufactured in the State of Punjab by electronic manufacturing unit and the units which are going for expansion or modernisation/diversification by increasing capital investment by more than twenty-five per cent and thus increasing the installed capacity or production by more than twenty-five per cent manufacturing such goods and registered with the Director of Industries, Punjab, on or after the 11th day of December, 1986, but before the 24th day of June, 1991, shall be one paise in a rupee for a period of ten years commencing from the date of production of such goods, and three and a half paise in a rupee for a period of three years commencing immediately following the day of the expiry of the aforesaid period of ten years."] [Substituted vide SO 98/P.A. 46/48/S.5/97 dated 13.3.97.]The rate of tax as aforesaid, however, shall be subject to the following conditions, namely :-The concession under this notification 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; and
(b)that the electronic goods have been manufactured in the State of Punjab by the electronic manufacturing unit which claims concession under this Notification ; and
(ii)the electronic manufacturing unit shall be entitled to the concession under this Notification only 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 or on branch transfer basis.
Annexure-A