The Madras General Sales Tax (Revival and Special Provisions) Act, 1971
The Madras General Sales Tax (Revival and Special Provisions) Act, 1971
Tax19717 sections
This Act revives the Madras General Sales Tax Act of 1939 specifically for the Malabar district to handle taxes on tea and rubber sales between April 1951 and September 1957. It sets a tax rate of 1.5625 percent for that period and two percent afterward. Dealers must apply for assessment within 90 days, or the government can assess them. The law also allows tax to be collected or reassessed within three years and adjusts any tax already paid under the old rules. It ensures proper revenue collection for these specific commodities during a transitional period.
- 0. Preamble
- 1. Short title, extent and commencement.
- 2. Interpretation.
- 3. Madras General Salestax Act, 1939 (Madras Act IX of 1939), shall have the meanings respectively assigned to them in that Act.
- 4. Special provisions in respect of tax on sales of tea and rubber.
- 5. Adjustment of tax already collected.
- 6. Saving.
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