Chapter 1 PRELIMINARY

(1) This Act may be called the Sikkim Sales Tax Act, 1983. (2) It extends to the whole of Sikkim. (3) It shall come into force on such date as the State Go-vernment may, by notification in the Official Gazette, appoint.

In this Act unless there is anything repugnant in the sub-ject or context,- (a) "business" includes any trade, commerce or manufac-ture or any adventure or concern in the nature of trade, commerce or manufacture carried on with or without a motive for profit whether or not any profit accrues from such activities and any transaction ancillary or incidental to or in connection with such trade, commerce or manufacture or adventure or concern; (b) "commissioner" means the Commissioner of Commer-cial Taxes appointed under sub-section (1) of Section 3; (c) "dealer" means any person who carries on business of buying and selling of goods for commission, remuneration or otherwise and includes any firm, Hindu Undivided Family, company, corporation, a department of Government, society, club or association, [the incorporation of such society, club or association]; Explanation 1.- A factor, broker, commission-agent, del-credere agent, auctioneer or any other mercantile agent, by whatever name called who carries on the business of buying or selling of goods and who has, in the course of his business, authority to sell goods belonging to their ow-ners, shall be deemed to be a dealer for the purposes of this Act; Explanation 2.- The manager or agent of a dealer residing outside the State, and who sells or purchases goods in the State, shall in respect to such business, be deemed to be a dealer for the purpose of this Act; (d) "declared goods" means the goods declared by section 14 of the Central Sales Tax Act, 1956 to be of special importance in inter-State trade or commerce; (e) "goods" means all kinds of movable property in solid, liquid or gaseous form, and includes all materials, com-modities, articles and also electricity but does not include newspapers, actionable claims, stocks, shares and securities; Explanation.-Materials, commodities and articles attached to or forming part of immovable property which are agreed to be severed under the contract of sale, shall be deemed to be goods within the meaning of this clause; (f) "manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing or adopting, any goods but does not include such manufacture or manufacturing process as may be prescribed; (g) "notification" means a notification published in the Official Gazette; (h) "place of business" includes- (1) in the case of any dealer who carries on business through an agent (by whatever name called), the place of business of such agent; (2) a warehouse, godown or other place where a dealer stores his goods; and (3) a place, where a dealer keeps his books of accounts; (i) "prescribed" means prescribed by rules made under this Act; (j) "prescribed authority" means such authority as may be prescribed: (k) "registered dealer" means a dealer registered under section 10; (I) "rules" means the rules made under this Act; (m) "sale" with its grammatical variations and cog-nate expressions means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration and includes the transfer, delivery or supply of goods by one person to another person in any of the following ways, namely:- (a) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) the transfer for property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) the delivery of goods on hire-purchase or any system of payment by instalments; (d) the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) the supply of goods by any unincorporated association, or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration, does not include a mortgage or hypothecation of or a pledge on goods.

After section 4 of the principal Act, the following sections shall be inserted, namely :- "4A. Levy of tax on transfer of property in goods involved in the execution of works contracts. (1) Notwithstanding anything contained in section 4, but subject to other provisions of this Act, every dealer shall pay for each year, a tax under this Act on his taxable turnover for transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract, determined at the rates and in the manner specified by or under section 5. (2) If a contractor proves to the satisfaction of the Commissioner that tax on the turnover or goods supplied in the course of execution of works contract has been paid by his sub-contractor, the contractor shall not be liable to pay tax again on the turnover of such goods. (3) If a sub-contractor proves to the satisfaction of the Commissioner that the tax has actually been paid by his principal contractor on the turnover of goods supplied in the course of execution of works contract, the sub-contractor shall not be liable to pay tax again on the turnover of such goods. Explanation 1.- For the purposes of this Act, the transfer of property in goods involved in the execution of a works contract shall be deemed to have taken place in Sikkim, if the goods so transferred are within that State at the time of their use, application or appropriation for the execution of the works contract, irrespective of the place where the agreement for the works contract is made and whether the consent of the other party, prior or subsequent to such use, application or appropriation has been obtained or not. Explanation 2.- The levy of tax under this section shall be made whether the works contract is executed fully or partly during a year, or abandoned or terminated before completion. 4B. Levy of tax on the transfer of right to use any goods. Notwithstanding anything contained in section 4, but subject to the other provisions of this Act, every dealer shall pay for each year, a tax under this Act on his taxable turnover in respect of the right to use any goods (whether or not for a specified period) at the rates specified by or under section 5 applicable to the sales of the same goods, had they been sold otherwise than by the transfer of the right to use them: Provided that if the transfer of the right to use any goods is made by a dealer on more than one occasion in a year to the same or different party, the tax shall be leviable on each such occasion. Explanation.- For the purposes of this Act, the transfer of the right to use any goods for any purpose (whether or not for a specified period) shall be deemed to have taken place in Sikkim, if such goods so transferred are in the State at the time of such transfer irrespective of the place where the agreement for the transfer of right to use the goods is made."

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