The Delhi Sales Tax (Amendment) Act, 1994

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DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS

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NOTIFICATION :

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Delhi,.the 11th April, 1994 »

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No. F. 13/3/94—Judl. 11/632 ~The following,

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Act of Legisintive Assembly received the ussepi-of the Lt. Governor of Delhi, on the Sth April, 1994, and is hereby published for general informition =~

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(Delhi Act No. 3 of 1994)

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AN ACT (8-4-1998)

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ye75 (1975 BT43) Mt ares F grura (7) var ot Prefefee ererer wetare, wei, —

further to amend the Delhi Sale. Tax Aci, 1975 i

Be it enacted in the Porty-fifth year of the Republic of Indin by the Legislative Assembly of the National

1. (7) ae atria eter fare “wealler amar’ & afasa @—" Capilal Territory of Delhi as follows — (®) fret Ge square # ede 4; t. Short title and commencement—(t) Thi. Act may be called the Delhi Sales Tax (Amendment) or 1994. 5 2 oY fat? fae feet % ofipdt ure at! HET are g : er @Q) It shail come into force an such date as ihe Administrator may, by notification in the Official ©
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Principat Act) in Section 3, for sub-section (7) the

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1. (3) feet wea araeth Fite cog aie waren tag wert fe Sari ther following sub-section, shall be substituted, namely:—
2. (7) for thepurposesof ibis “Act taxable quantum” A apferté wr err wae By at feet wear aie aT Teas -— & dz (at) om (at) &aentaart ay Pet vi Re orenfatatara acai mariahsat ari safeq~
   • (a) in relation‘to-finy dealer who imports for sale any gaods- into Delhi- © —NIL ; ‘A smas WowsHafegaatae Srsifeel? atat : afire ak weaieaaratotare(at) fae 2.50 _ (b) in relation to any dealer ‘who manufactures aeaay avs (et) &fig §, 00eyeant &afin goods for sale regardless of the valuc of * goods manufadiured —Rs. 1,00,000 agt &at frewiry Serfeafaysar 7fais firarSra t {c) in relation to any other dealer—Rs. 2,50,000 DELHI GAZETTE : EXTRAORDINARY Provided that if the Admiuistrator is of the aa maa Uae Hwy UAT ar afer srr ea, eer Foor seq omfrar or afesray arr Ay wie ae fetg ah smelt v7 Pot aS opinion thal having regard to the dificuity in maige taining accounts or for other sufficient cause the loxable quantum in respect of any ciass of dealers failing under clause (h) or (¢) should be increased, the Administrator may, by notification in theOfficial Gazette. fix in respect of such class of dealers such a ERT BT aia yey, ah fery at re Wat Faw i. 5 are freien wr wenral aie laxable quantum not exceeding Rs, 2,50 lac forclause (b) and Rs, 5.00 lac for clause (c) as may be specified amet wfafeat aia Ft iit; watt: — in the notification. A etizat aiuwret wet Te | wTaaT Ssspatecret 1 ATT aT fixplanation :--For the purpose of computation ~-of taxable quantum under sub-section (7), théturnover rT aifeenrét oft of sales effected by.a dealer-shall be taken .-into waadt ow account irrespestive of whether such “soles: are taxab’c under this Act or not. alr Bt wet ‘art 41(7), 76 facto ager

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he’ Principat Act, for the words “ten rupees’’ whereverthey oceuz, the words “onehundred rupees”

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