Amendoient of Section 3:—In the Delhi Sales Tax Act 1975 (43 of 1975) hereinafter referred to as.

1,00,0007cT *

area afaPratoreat &

Principat Act) in Section 3, for sub-section (7) the

2,50,000 wit

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