section 3
Incidence of purchase tax
The Gujarat Purchase Tax on Sugarcane Act, 1989Tax198927 sections
Statutory text
Incidence of purchase tax
- (1) Subject to the provisions of this Act, there shall be levied and collected a tax on the purchase of sugarcane required for use, consumption or sale in a factory.
- (2) The tax shall be levied at the rate as specified in the Schedule to this Act on the purchase price of the sugarcane.
- (3) The tax shall be paid by the owner of the factory and shall be collected in such manner as may be prescribed.
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