section 5
Levy of Tax
The Delhi Sales, Tax on Works Contract Act, 1999Civil199918 sections
Statutory text
- (1) Same as provided in sub-sections (2), (3), (4),'(5) and (6), every dealer shall file return and pay tax under this Act for caclt year on his taxable turnover of sales on transfer of property in goods (whether as goods oF in some other form) involved in the execution of works contract, in the manner as may be prescribed at the rate of eight paise on every rupec of his uel turnover of sales.
- (2) Tax shall be paid at the rate of four paise, on every rupees of his net turnover of sales pertaining to declared goods, if the goods have not suffered tax earlier, and not fax shall be payable-on the tmoyer.of sales pertaining to declared goods, if such goods have suffered tax enrtier under the Delhi Sales Tax Act and transferred front the contractor to the contractee in the same form in which they were purchased by the contractor.
- (3) No tax shall be levied on the turnover eee (ransfer of properly in goods, specified in the Thir Schodule to the Delhi Sales Tax Act, involved in the execution of works contract, if such goods are wansferred {rom the contractor to the contractee-in the saine form in which they were purchased by the contractor.
- (2) No such tax shall be leviable on the turnoyer of sales on transfer of property in goods, whether a5 goods or in some-other form involved in the execution of works contract, if such transfer from the contractor to the contactee constitutes a sales in the course of Inter-State trade or commesce under section 3 or a sale outside the State under section 4 or a sale in the course of Import or Export under section 5 of the Central Sales Tax Act, 1956.
- (5) No tax shall be, payable under this section oa thé turnover of sales relating 1a tue amoult paid toa sub-contractor as consideration for the exccution of works contract whether whally or partly subject to the production of proof, as may be prescribed, that such sub-contractor is a registered dealer liable to tax under the Act and that the turnover of such amount is included in the return of turnover filed by sueh sub-contractor and (ax thereupon has been paid.
- (6) No tax shall be payable under this section zm the amount representing the value of the goods suppl to the contractor by the contractee, provided thar af ownership of such goods remains with the contract under the terms of the contract. clause (q) of sub-section (1) of section 2, the contra does not maintain proper accounts or the acco! to be worthy of credence and the amount actually incwzedi towards charges for iabour and other services and predaig relating to supply of labour and services are 2H ascertainable, such charges for labour and services @ sucli profit may, for the purposes of deductions, determined on the basis of such percentage of the vei of the works contract as may be prescribed ‘and diffee: percentages may be prescribed for differenttypes of w contract,
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