Taxation authorities )

1. (1) For carrying out the purposes of this Act, the State Taxing Authorities. Government may appoint a person to be Commissioner of A Commercial Taxes and such other persons with such desig- nation to assist him as may be necessary and as may be i specified in this behalf by the State Government by noti- fication.
2. (2) The Commissioner and other persons appointed under sub-section (1) shall exercise such powers as may be pres- cribed and perform such duties as are imposed upon them by this Act or rules made thereunder within such areas in the State as may be specified in this behalf by the State Government by notification.
3. (3) All persons appointed under sub-section (1) shall be 45 of 1860 i deemed to be public servants within the meaning of section
   • • 21 of the Indian Penal Code. i a CHAPTER ITI a Incidence of Taxes 4. There shall be paid by every dealer who sells 8/ goods manufac- Incidence of tured, imported, produced or purchased by him in the State, taxation. a tax on sales made on and from the date of commencement of this Act. 5. (1) The tax payable by a dealer under this Act shall be levied Rate of tax. on taxable turnover at the following rates,—
   • (a) in respect of goods specified in Schedule II, at the i rate of ten paise in the rupee;
   • (b) in respect of declared goods, at such ratc not excee ding four paise in the rupee as the State Government may, from time to time, by notification, specify;
   • (c) in respect of any other goods at such rate not exce- eding five paise in the rupee as the State Government may, from time to time, by notification, specify ;
4. (2) Notwithstanding anything contained in sub-section (1), o the State Government may, in public interest, by notifica- tion and subject to such conditions as may be specified 2 therein, direct that no tax or a lower rate of tax shall be payable in respect of any specified transactions or goods or class of dealers and such notification may be given such retrospective or prospective effect as may be specified therein.
5. (3) For the purposes of this Act, the expression ‘taxable ” turnover’ means that part of dealer's gross turnover during the prescribed period in any year which remains after de- ducting therefrom— 12/5/1983.
   • (a) his turnover during that period on—
     • (i) the sales, at the subsequent stages of sales, of such goods as are specified, by a notification, issued under section 6 to be subject to tax atthe first point in the series of sales in Sikkim in respect of which tax due under this Act is shown to have been paid to the sa- tisfaction of the prescribed authority;
     • (ii) the sales of goods exempted under section 8; w
     • (iii) the transactions not liable to tax under section 9; &
     • (iv) the sales of goods which are proved to the satis— i faction of the Commissioner to have already been sub- jected to tax under this . Act;
     • (v) the sales to a registered dealer —
   • (a) of goods of the class or classes specified in the certi- ficate of registration of such dealer, as being intended for use by him as raw materials in the manufacture in the State of any goods, other than goods declared as tax-free under section 8,— a
6. (1) for sale inside the State ; or
7. (2) for sale in the course of inter-State trade or comme- ree, being sale occasioning or effected by transfer of docu- : ments of title to such goods during the movement of such goods from the State; or
8. (3) for sale in the course of export outside India being a sale occasioning the movement of such goods from the State, or a sale effected by transfer of documents of title 5 to such goods during the movement of such goods from the State, to a place outside India and after the goods % crossed the customs frontiers of India; or
   • (b) of the goods other than those notified under section i 6 as taxable at the first point in the series of sales, of the class or classes specified in the certificate of registration of such a dealer as being intended for resale by him im the State or for sale in the course of inter-State trade or commerce or in the course of export outside India in the manner specified A in item (2) or item (3) of item (a) of this sub-clause as the case may be; and
   • (c) of containers ‘or other materials for the packing of goods of the class or classes specified in the certificate of - registration of such dealer, other than declared goods inten- ded for sale or re-sale: Provided that no deduction in respect of sale referred to in sub-clause (v) shall be allowed unless a true declara- tion duly filled and signed by the registered dealer to whom e the goods are sold and containing the prescribed particulars & in the prescribed form is furnished in the prescribed manner and within the prescribed time, by the dealer who sells © the goods: Provided further that where any goods are purchased by a registered dealer for any of the purposes mentioned in sub-clause (v) but are utilised by him for a different © purpose, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the selling dealer but shall be included in the taxable turnover of the purchasing dealer;
     • (vi) such other transactions as are exempted from payment
       • • of tax by a notification issued under sub-section (2). 6. Notwithstanding anything contained in this Act, the Gov- Powers of Government ernment may, by notification in the Official Gazette, specify the to prescribe point at point of sale at which any goods or class of goods may be which goods may be taxed. taxed, 7. The burden of proving that the dealer is not liable to pay Burden of proof. tax under this Act in respect of any sale effected by him, shall lie on him. = 8. (1) No tax shall be payable under this Act on the sale Tax-free goods. % of goods specified in Schedule T subject to the condi- o tions and exceptions, if any, set out therein. d (2) The State Government, after giving by notification such previous notice as it considers reasonable of its intention so to do, may add to or omit from, or otherwise amend Schedule I and thereupon the said Schedule shall be deemed to be amended accordingly: Provided that the said notification may be given such retrospective ‘or prospective effect as may be specified therein, |

⁸ Inserted by the Sikkim Sales Tax (Amendment) Act No. 4 of 1986 with effect from