Sikkim Sales Tax Act, 1983
SIKKIM
India
Sikkim Sales Tax Act, 1983
Act 4 of 1983
Published on 3 March 1983
Commenced on 3 March ... goods in the State of Sikkim. Be it enacted by the Legislature of Sikkim in the Thirty-fourth year of the Republic of India
Section 2 in Sikkim Sales Tax Act, 1983
2. Definitions.
- In this Act unless there is anything repugnant in the subject or context, (a) "business
Section 5 in Sikkim Sales Tax Act, 1983
5. Rate of tax.
(1) The tax payable by a dealer under this Act shall be levied ... under section 6 to be subject to tax at the first point in the series of sales in Sikkim in respect of which
Section 21 in Sikkim Sales Tax Act, 1983
21. Appeal, revision and review.
(1) Subject to such rules as may be made, any dealer
clauses (a) and (b) of the said section. Sikkim Nationalised Transport Government of Sikkim Head Office: Gangtok Form A C. No .................. Originating Station....... .. Dated:............... Vehicle ... goods as detailed below for carriage subject to the conditions mentioned overleaf and published in the Sikkim Government Gazette No:...........................19............
Sl. No.
Method
Section 80 in Sikkim Shops and Commercial Establishments Act, 1983
80. Power to make rules.
(1) The State Government may, subject to previous publication, make
Section 16 in Sikkim Sales Tax Act, 1983
16. Procedure when tax is paid in excess.
(1) Subject to such rules as may be made ... course of inter-State trade or commerce, in such manner and subject to such conditions as may be prescribed: Provided that no such reimbursement shall
Section 69 in Sikkim Shops and Commercial Establishments Act, 1983
69.
(1) Subject to any, rules made by the, State Government in this behalf
Section 13 in Sikkim Shops and Commercial Establishments Act, 1983
13.
(1) Subject to the provisions of this Act, no employee shall be required
Section 79 in Sikkim Shops and Commercial Establishments Act, 1983
79. Maintenance of registers or records and display of the notice.
- Subject to the general
