Vidhi Codex

Bare Act

The Delhi Sales Tax (Amendment) Act, 1994

Tax19943 sections

This Act modifies the Delhi Sales Tax Act, 1975 by adjusting the financial thresholds used to classify whether dealers must pay tax. It changes Section 3 to raise limits for dealers importing goods, those manufacturing goods for sale, and other dealers to Rs. 2,50,000, Rs. 1,00,000, and Rs. 2,50,000 respectively. It also revises Section 39 to increase tax fees. The purpose is to update the exemption criteria and administrative fees, allowing the government to adapt to economic factors and compliance challenges in the territory.

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  1. 0. Preamble
  2. 2. Amendoient of Section 3:—In the Delhi Sales Tax Act 1975 (43 of 1975) hereinafter referred to as.
  3. 3. Amerdeent of Section 39:—In Section 39. of

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