THEGUJARATSALESTAX(AMENDMENT)ACT,1971

The Gujarat Sales Tax Act, 1969

This law adds an extra 2 paise per rupee tax on sales and purchases of goods already subject to regular sales tax, limiting the combined maximum to three percent on declared goods. It sets out special rules for assessing dealers, including deemed assessments if notices are not issued on time, with exceptions for high-turnover businesses. The Act also imposes penalties for failure to pay tax and charges 24 percent simple interest on delayed payments to ensure timely revenue collection and compliance by dealers.

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