Bare Act
The Gujarat Purchase Tax on Sugarcane Act, 1989
Tax198927 sections
This Act imposes a purchase tax on the sugarcane bought by sugar factories located in Gujarat for use in production or sale. Effective nationwide across the state from 1989, the law primarily targets the owners of these factories, who are responsible for calculating and paying the tax amounting to a portion of the sugarcane's purchase price. This regulation generates necessary revenue for the state by levying an additional fiscal charge on the industry's consumption of raw materials, distinct from other existing taxes.
- 1. Short title and extent
- 2. Definitions
- 3. Incidence of purchase tax
- 4. Purchase tax on sugarcane
- 5. Registration of owners
- 6. Returns
- 7. Assessment of tax
- 8. Re-assessment
- 9. Assessment of tax in case of escape from assessment
- 10. Payment of tax
- 11. Consequence of failure to pay tax
- 12. Refunds
- 13. Provided that the claim for refund shall be made within one year from the date of payment of the tax.
- 14. Power to call for information
- 15. Power of entry, inspection, search and seizure
- 16. Offences and penalties
- 17. Offences by companies
- 18. Cognizance of offences
- 19. Compounding of offences
- 20. Tribunal
- 21. Appeals
- 22. Revision
- 23. Rectification of mistakes
- 24. Delegation of powers
- 25. Protection of persons acting in good faith and limitation of suit or prosecution
- 26. Power to make rules
- 27. Power to remove difficulties
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