* Exemption of certain Sales and Purchases

1. (1) Notwithstanding any thing contained in Section 54 and subject of such conditions as it may impose, the Government may, if it is necessary so to do in the public interest, by notification in the Official Gazette, exempt any sales or purchases of any class of goods * made to or by a class of dealers or persons specified in the said notification from payment of the whole or any part of any tax payable under the provisions of this Act and any notification issued under this Section may be issued so as to be

retrospective to any date, not earlier than the appointed date and such exemption

shall take effect from the date of the publication of the notification in the Official Gazette or such other earlier or later date as may be mentioned therein. ((Added vide Notification No. LG-17/2015-26 dated 3-05-2015)

1. (2) Where any dealer or person has purchased any goods under a declaration or certificate given by him under any notification issued under this Section and -
   • (a) any of the condition subject to which such exemption was granted, or
   • (b) any of the recitals or the conditions of the declaration, or certificate are not complied with for any reason whatsoever, then without prejudice to the other provisions of this Act, such dealer or person shall be liable to pay tax on the sale price of the goods at the rate set out against each of such goods in the Schedule-II notwithstanding that such dealer or person was not liable to pay tax under any other provisions of this Act and accordingly the dealer or the person who has become liable to pay tax under this sub- Section shall file a return in the prescribed form to the prescribed authority within a prescribed time and shall include the sale price of such turnover in his return, and pay the tax in the prescribed manner. The tax due from any such dealer or person shall be assessed and recovered as if the person or dealer is a dealer liable to be proceeded against under the provisions of this Act. 40
2. (3) If the prescribed authority has reason to believe that any person or dealer is liable to pay tax under sub-Section (2), the prescribed authority shall, after giving him a reasonable opportunity of being heard, assess the amount of tax so due.
3. (4) Notwithstanding anything contained in this Act, the power to exempt any sales or purchases to or by a class of dealers or persons specified in any notifications thereof shall also include to withdraw, amend, alter or delete the said notification(s).
   • • Section 57 shall be substituted (vide Notification No LG 13/leg dated 01.02.2018) in the following manner: -

Section 57 - (1) Notwithstanding anything contained in the Jharkhand Value Added Tax Act, 2005

(Jharkhand Act, 05, 2006) and subject of such conditions as it may impose, the Government may, if it is necessary to do so in the public interest, by a notification published in the Official Gazette, exempt any sales or purchases of any class of goods made to or by a class of dealer(s) or class of person or persons; with such conditions and restrictions, as may be specified in the said notification from payment of the whole or any part of any tax payable under the provisions of the said Act ; and any notification issued under this section may be issued so as to be retrospective or prospective to any date, not earlier than the date of effect of this Act, and such exemption shall take effect from the date of the publication of the notification in the Official Gazette or such other earlier or later date, as may be mentioned therein.

1. (2) Notwithstanding anything contained in this Act, the power to exempt any sale or purchase to or by a class of dealers or persons specified in any such notifications thereof shall also include the power to withdraw, revoke, amend, alter or delete the said notification(s).