|CHAPTER XII MISCELLANEOUS G. VAT ACT|
(1) No suit, prosecution or other legal proceedings shall lie against the Commissioner or any officer of the Government for anything which is in good faith done or intended to be done under this Act or the rules.
(2) No action shall lie for damages or for any other claim by any person against the Commissioner or any officer of the Government for anything done in good faith in discharge of their duties under this Act.
91. Public servants.
The Commissioner and all officers and persons appointed under section 16 and all members of Tribunal appointed under section 19 shall be deemed to be public servants within the meaning of section 21 of Indian Penal Code, 1860.
92. Disclosure of information by a public servant.
(1) All particulars contained in any statement made or return furnished or accounts or documents produced in accordance with the provisions of this Act, or any record of evidence given in the course of any proceedings under this Act ( other than proceedings before a criminal court), shall, save as provided in sub-section (3) be treated as confidential and no court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any statement, declaration, return, accounts, document or record or any part thereof, or to give evidence before it in respect thereof.
(2) Nothing contained in this section shall apply to the disclosure,-- (a) of any such particulars in respect of any such statement, return, account, document evidence, affidavit or deposition for the purpose of any prosecution under the Indian Penal Code,1860 or the Prevention of Corruption Act, 1988, or this Act, or
(b) of any such particulars to the State Government or to any person acting in the execution of this Act, for the purpose of carrying out the object of this Act, or
(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act, of any process for the service of any notice or the recovery of any demand. or
(d) of any such particulars to a civil court in any suit, to which the Government is a party, which relates to any matter arising out of any proceedings under this Act, or
(e) of any such particulars to any officer appointed to audit, receipt or refund of the tax imposed by this Act, or
(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Sales Tax Department to any person or persons appointed to hold such inquiry, or Indemnity. Ublic servants. Disclosure of information by a public servant. XLV of 1860. XLV of 1860. 49 of 1988. (g) of such facts to an officer of the Central Government or a State Government as may be necessary for the purpose of enabling the Government to levy or realise any tax or duty imposed by it, or
(h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Bombay Stamps Act, 1958 or the Indian Stamp Act,1989 to impound an insufficient stamped document, or
(i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with sales tax proceedings against a legal practitioner, sales tax practitioner, Chartered Accountant or Cost Accountant to the authority empowered to take disciplinary action against members practising the profession of a legal practitioner, sales tax practitioner, Chartered Accountant or Cost Accountant, as the case may be, or
(j) of any such particulars to the Director, Bureau of Economic and Statistics or to any person or persons authorized under sub-section (2) of section 71 as may be necessary to enable the Director or such person or persons to work out the incidence of tax on any commodity, or
(k) of any such particulars to an officer of the Central Government for the purpose of investigation or prosecution under any law for the time being in force, as the State Government may direct in any specific case.
93. Assessment proceedings etc. not to be invalid on certain grounds.
(1) No assessment (including re-assessment, revision or rectification), notice, summons or other proceedings made or issued or taken or purported to have been made or issued or taken in pursuance of any of the provisions of this Act or under the earlier law shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such assessment, notice, summons or other proceedings, if such assessment, notice, summons or other proceedings are in substance and effect in conformity with or according to the intent and purposes of this Act or any earlier law.
(2) The service of any notice, order or communication shall not be called in question if the said notice, order or communication, as the case may be, has already been acted upon by the dealer or person to whom it is issued or which service has not been called in question at or in the earliest proceedings commenced, continued or finalized pursuant to such notice, order or communication.
(3) No order of assessment, re-assessment, revision or rectification passed under the provisions of this Act shall be invalid merely on the ground that the action could also have been taken by any other authority under any other provision of this Act.
94. Bar of jurisdiction of civil courts.
Save as provided by section 78,-
(i) no civil court shall have jurisdiction to deal with or decide any question which the Tribunal, the Commissioner or any officer appointed to assist him is empowered to deal with or decide by or under this Act and no injunction shall Assessment proceedings etc. not to be invalid on certain grounds. Bar of jurisdiction of civil courts. Bom. LX of 1958. II of 1989. be granted by any civil court in respect of any action taken or to be taken in pursuance of any power by or under this Act; (ii) no assessment made and no order passed under this Act or the rules made thereunder by the Tribunal, the Commissioner or any officer appointed to assist him shall be called in question in any civil court.
95. Disclosure of information required under section 71.
(1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 71 shall without the previous consent in writing of the owner for the time being or his authorized agent, be published in such manner as to enable any particulars to be identified as referring to a particular dealer and no such information shall be used for the purpose of any proceedings under the provisions of this Act.
(2) Except for the purpose of prosecution under this Act, or under the Indian Penal Code, 1860 no person who is not engaged in the collection of statistics under Section 71 or in the administration of this Act shall be permitted to see or have access to any information or any individual return referred to in that section.
(3) If any person required to furnish any information or return under section 71,-- (a) without reasonable cause fails to furnish such information or return as may by that section be required, or (b) willfully furnishes or causes to furnish any information or return which he knows to be false, he shall, on conviction, be punished with fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues.
(4) If any person engaged in connection with the collection of statistics under section 71 willfully discloses any information or the contents of any return given or, made under that section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of any offence under this section or for the purposes of the prosecution of an offence under this Act or under the Indian Penal Code, 1860 he shall on conviction be punished with imprisonment for a term which may extend to six months or with fine which may be extend to one thousand rupees or with both.
96. Levy of fees.
On every application,--
(a) for a certified or duplicate copy of a certificate of Registration or
(b) for a certified copy of an order of assessment or any order passed or any document produced or filed in any proceeding under this Act, or
(c) for the determination of any question under section 80, or Disclosure of information required under section 71. Levy of fees. XLV of 1860. XLV of 1860. (d) for a copy of order or document under this Act there shall be paid such fee in court fee stamps as may be prescribed.
97. Publication of information regarding dealers and other persons in public interest.
(1) Notwithstanding anything contained in sections 92, if the Commissioner is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any other particulars relating to any proceedings under this Act in respect of such dealers and persons, he may publish or disclose or cause to be published or disclosed such names and particulars in such manner as he thinks fit.
(2) No publication or disclosure under this section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate authority has expired without an appeal having been presented or the appeal, if presented has been disposed of.
Explanation.-- In the case of a firm, company or other association of persons, the names of the partners of the firm, the directors, secretaries, treasurers or managers of the company or the members of the association, as the case may be. may also be published or disclosed, if, in the opinion of the State Government, the circumstances of the case justify it.
98. Power to make rules.
(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters expressly required or allowed by this Act to be prescribed by rules.
(3) In making any rules under this section the State Government may direct that a breach thereof shall be punishable with fine not exceeding two thousand rupees, and when the offence is continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
(4)The power to make rules conferred by this section shall be subject to the condition of the rules being made after previous publication: Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section.
(5) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make during the session in which they are so laid or session immediately following. Any rescission or modification so made by the State Legislature shall be published in the Official Gazette, and shall thereupon take effect.
99. Power to remove difficulties.
If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty: Publication of information regarding dealers and other personsin public interest.Power to make rules. Power to remove difficulties. Provided that no such order shall be made after the expiration of two years from the commencement of this Act.
100. Repeal and savings.
(1) The Gujarat Sales Tax Act, 1969 and the Gujarat Purchase Tax on Sugarcane Act, 1989 are hereby repealed: Provided that such repeal shall not affect the previous operation of the said Acts or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in exercise of any powers conferred by or under the said Act shall be deemed to have been done or taken in exercise of the powers, conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act.
(2) Notwithstanding the repeal of the Gujarat Sales Tax Act, 1969, or as the case may be, the Gujarat Purchase Tax on Sugarcane Act, 1989, (hereinafter in this section referred to as the “said Act”) – (a) all rules, regulations, orders, notifications, forms and notices issued under the said Act and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment,
reassessment, collection, refund or set-off of any tax, or the granting of a drawback in respect thereof or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, set-off, drawback or penalty relates to any period before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid. (b) any registration certificate issued under the said Act and in force immediately before the appointed day shall be deemed to be the registration certificate issued under this Act, and accordingly such
registration certificate shall be valid and effectual as a registration certificate under this Act until such certificate is issued, substituted, suspended or cancelled under the provisions of this Act. (c) any appointment, notification, order, rule, regulation, form or notice made or issued under the said Act shall, so far as it is not inconsistent with
the provisions of this Act, continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act; (d) any person entitled to appear before any authority under the said Act shall be deemed to be entitled to appear before any authority under this Act, and accordingly if such person be a sales tax practitioner he shall be entitled to have his name entered in the list maintained under section 81.
(3) Without prejudice to the provisions contained in sub-section (2) and subject thereto, section 7 of the Bombay General Clauses Act, 1904 shall apply in relation to the repeal of said Act as if the said Act had been enacted within the meaning of the said section 7. Repeal and savings. Guj. 1 of 1970. Bom. 1 of 1904. Guj. 11 of 1989. Guj.1 of 1970. Guj.11 of 1989..
[See sub-section (1) of section 5 GOODS, THE SALES OR PURCHASE OF WHICH ARE EXEMPT FROM TAX
[See section 7 and section 9 ]
GOODS, THE SALES OR PURCHASE OF WHICH IS SUBJECT TO TAX AND THE RATE OF TAX Sr. no. DESCRIPTION OF GOODS. Rate of tax 1 2 3 1 Agricultural implements to which entry
1 in schedule I does not apply and agricultural machinery. Four paise in the rupee
2 Bamboo, whether whole or split and articles made of Bamboo. Four paise in the rupee Bom. LXVI 1958.
3 Bearings of all types, including ball-bearing, roller bearings, taper bearing and niddle roller bearings and spare parts and components thereof. Four paise in the rupee
4 Beltings Four paise in the rupee
5 Betel nut and Arecanut powder Four paise in the rupee
6 Bicycles, tricycles, cycle rickshaws, pedal rickshaws, and cycles combination and & accessories and parts thereof Four paise in the rupee
7 Bolts and nuts Four paise in the rupee
8 Bone meal Four paise in the rupee
9 Brass parts Four paise in the rupee
10 (i) Bricks of all kinds including fly ash bricks, refractory bricks. (ii) Roofing tiles known as Manglori Nalia. Four paise in the rupee
11 Buckets, drums, trunks, Ghamela and Tagara made of GP sheets or CR Sheets.
Four paise in the rupee
12 Bulk drugs Four paise in the rupee
13 (i) Bullion and specie, gold, silver, and other precious metals. (ii) Articles or jewellery made of gold or silver or both or of other precious metals (studded or not studded with precious stones or pearls whether real, artificial or cultured) (iii) Precious stones, semi-precious stones and pearls of all types. One paise in the rupee
14 Candle made of wax Four paise in the rupee
15 (i) Capital goods as may be notified in the Official Gazette by the Government under clause (5) of section 2. (ii) Plant and machinery. Four paise in the rupee
16 Castings or Cast Iron casting. Four paise in the rupee
17 Caustic soda and silicate of soda Four paise in the rupee
18 Chemicals. Four paise in the rupee
19 Chemical fertilizers of all types. Four paise in the rupee
20 (i) Coal including coke in all its forms but excluding charcoal (ii) Fly ash of coal (iii) Coal gas Four paise in the rupee
21 Coir and coir products excluding coir mattresses Four paise in the rupee
22 Coffee beans and seeds, cocoa pods, green tea leaf and Chicory tubers or chicory roots whether cut or dried or processed. Four paise in the rupee
23 Communications equipment such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc. Four paise in the rupee
24 (i) Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise. (ii) Cotton waste Four paise in the rupee
25 Country liquors that is all liquors other than foreign liquors manufacture in India and foreign liquors that is potable foreign liquors brought into or manufactured in India including spirit, wines and fermented liquors Sixty paise in the rupee
26 Crucibles Four paise in the rupee
27 Crude oil, that is to say, crude petroleum oil and crude oils obtained from bituminous materials such as the shale, calcareous rock sand, whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes, -
(iv) stabilisation in order to normalise the vapour pressure
(v) elimination of very light fraction with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure
(vi) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes
(vii) any other minor process (including addition of purpoint depressants or flow improvers) which does not change the essential character of the substance. Four paise in the rupee
28 Drilling rigs of all types and spare parts and accessories thereof. Four paise in the rupee
29 Dyes Four paise in the rupee
30 (i) Edible oils, (ii) Washed cotton seed oils (iii) Vegetable non-essential oils, (iv) Hydrogenated vegetable oils including vanaspati Four paise in the rupee
31 Electrodes Four paise in the rupee
32 Fabrics of all types which are not liable to Additional Excise Duty Four paise in the rupee
33 Herb, bark, dry plant, dry root, commonly known as jadi booti. Four paise in the rupee
34 Hides and skins whether in row or dressed state Four paise in the rupee
35 Hose pipes. Four paise in the rupee
36 Hosiery goods. Four paise in the rupee
37 Husk including groundnut husk. Four paise in the rupee
38 Ice Four paise in the rupee
39 Imitation jewellry Four paise in the rupee
40 Incense sticks commonly known as, agarbatti, Padi, Dhoop or dhupbatti and Loban Four paise in the rupee
41 Incorporeal goods or intangible goods, that is to say , copyright, patent, Trade marks, Brand name, Import Licence Four paise in the rupee
42 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibers cables and speciality communication cables). Four paise in the rupee
43 Iron and steel, that is to say – (i)pig iron and cast iron including ingot, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap (ii)Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes) (iii) Skelp bars, tin bars, sheet bars, hoe bars and sleeper bars, (iv)Steel bars (rounds, rods, squares, flats octagons and hexagons, plan and ribbed or twisted, in coil form as well as straight lengths) (v)Steel structurals, (angles, joints, channels, tees, sheet pilting sections Z sections or any other rolled sections. (vi)Sheets, hoops, strips, and skelp, both black and galvanised, hot and cold rolled, plain or corrugated in all qualities in straight lengths and in coil form as rolled and in rivetted conditions (vii)Plates both plain and chequerred in all qualities (viii)Discs, rings, forgings and Steel-castings (ix)Tool, alloy and special steel of any of the above categories (x)Steel melting scrap in all forms including steel skull, turnings and borings (xi)Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings, (xii)Tin-plates both hot dipped and electrolytic and tin free plates, (xiii)Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates crossing sleeper and pressed steel (xiv) Sleepers rail-heavy and light crane rails (xv) Wheels, tyres, axles and wheel seats (xvi) Wire rods and wire-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper (xvii) Defective, rejects, cuttings or end pieces of any of the above categories Four paise in the rupee
44 Iron powder Four paise in the rupee
45 IT products namely, computers, computer peripherals, digital electronic equipment, communication equipment and components thereof. Four paise in the rupee
46 Jute that is to say the fibre extracted from plants belonging to the species corchorous Capsularies and corchorous olitorous and the fibre known as mesta or bimli extracted from plants or the species hibiscus cannapinus and hibiscus sadarifavar altissima (and the fibre known as sunn, sunn-hemp extracted from plants of the species Crotalaria juncea) whether baled or otherwise. Four paise in the rupee
47 Kerosene stoves and spare parts and accessories thereof Four paise in the rupee
48 (i) Kirana and spices of all varieties and forms, as may be specified by the notification, including Amchur, Ajma (Ajwa), Asalia, Coconut copra, Dry fruits, Isabgul, Kalingada seeds, Khas khas (red poppy seeds), Jira (Cumin seeds), Variali (aniseeds), Methi (fengru seeds), Suva, Dhana, dhana dal, and Pepper and spices, (ii) Following goods, when sold in sealed packages under a brand:- (a)Flours of cereals and pulses in all forms other than wheat flour (b) Powder of chillies, tamarind of turmeric or powder of any other Masala (c) Farsan that is to say eatables (other than sweet preparations) (d) Meat, Fish and all Sea food (e) Processed vegetables. Four paise in the rupee
49 Linear Alkyl Benzene (L.A.B.) Four paise in the rupee
50 Milk powder whole or skimmed Four paise in the rupee
51 Minerals and Ores Four paise in the rupee
52 (i) Non-ferrous metals and alloys (ii) Rolled and extrusion products, sheets, rods, bars, slabs, blocks, ingots, circle and scraps (made from non-ferrous metals and alloys), Four paise in the rupee
53 Oil cakes or de-oiled cakes of all types including cottonseed oilcake Four paise in
54 (i) Oilseeds of all types (ii) Peanuts (iii) Other seeds not specified in schedule I Four paise in the rupee
55 Packing materials as may be specified by the Government Four paise in the rupee
56 (i) Papers of all types. (ii) Stationary articles such as – exercise books, graph book and laboratory note book, drawing books, examination answer books, catalogues and publications to which entry 6 of Schedule I does not apply; Pre printed or Printed material, calendar or Calendar Datta; Charts, maps and globes for educational use.; Writing instruments such as Fountain pens, stylograph pens, ball-point pens, Lead pencils and pencils of all types and spare parts and accessories of pens and pencils; Slates and slates pencils and chalk sticks, crayons, foot rules, slide rules, geometrical instruments, mathematical instruments or parts thereof or mathematical instruments boxes, school colour boxes, black board, rubber erasers, pencil sharpners, dissection boxes, Audio picture cards, Printing ink, cartridges and toner, drawing pin, drawing brushes, rubber rings Four paise in the rupee
57 Pesticides, weedicides and insecticides Four paise in the rupee
58 Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes
Four paise in the rupee
59 Plastic footwear Four paise in the rupee
60 Readymade garments and articles prepared from any textile. Four paise in the rupee
61 Renewable energy devices and spare parts thereof Four paise in the rupee
62 Raw wool and wool tops Four paise in the rupee
63 Safety matches. Four paise in the rupee
64 Screen printing blocks meant for use in printing fabrics Four paise in the rupee
65 Sewing machines Four paise in the rupee
66 Silk fabrics Four paise in the rupee
67 Sim cards Four paise in the rupee
68 Software Four paise in the rupee
69 Soda ash Four paise in the rupee
70 (i) Sport goods excluding footwear (ii) Equipment of physical exercise Four paise in the rupee
71 Starches and maize flour and topioca flour Four paise in the rupee
72 Steam Four paise in the rupee
73 Sugar Four paise in the rupee
74 Sugarcane Four paise in the rupee
75 (i) Threads, twines, strings or ropes prepared from any material or goods or waste thereof.
(ii) Sewing threads. (iii) Varat and Varatdi Four paise in the rupee
76 Timru leaves or Beedi leaves Four paise in the rupee
77 (i)Tractors of all types, Power tillers and trailer of tractors (ii)Tractor- trailors Four paise in the rupee
78 (i)Transformers, switch gears, switch boards, and spares parts and accessories thereof (ii) Transformer towers and parts there of. Four paise in the rupee
79 Umbrella of all types Four paise in the rupee
80 Utensils of all types. Four paise in the rupee
81 Vessels of every description to be used for plying on water Four paise in the rupee
82 (i) Water pumps and water pumping sets including Centrifugal, monobloc or submersible pumps and parts thereof. (ii) Hand pumps and parts and fittings thereof
Four paise in the rupee
83 Wet dates known as khajur. Four paise in the rupee
84 Winding wires including super enamelled copper winding wire and plastic coated winding wire. Four paise in the rupee
85 Wires, nails and blue tacks Four paise in the rupee
86 (i) Yarn or yarn waste of all types (including cotton yarn) (ii) Fibres or fibre waste of all types. Four paise in the rupee
87 All goods other than those specified in schedule I and in the preceding entries of this schedule. Twelve and a half paise in the rupee
Agarwal Taxcon Pvt. Ltd. an ISO 9001:2008 Certified Company are offering our servicesinTaxation,Accounting, FinancialManagement, Consultancy and Advisory Services to various Corporates and Commercial Clients, MNC and Non-MNC as well NGOs and charitable institutions in India and abroad. Our company provides wide range of services with robust infrastructure and latest technology. The ATPL, professionals are involved in almost every aspect of business today from the corporate responsibility and sustainability to advisory services in India and abroad. We also offer a wide range of fully integrated tax and financial advisory services. Our approach combines insight and innovations from multiple disciplines with business and industry knowledge to help your company excel globally.
We have a stated policy of ensuring that quality services are offered to our clients, irrespective of their location and size. We have achieved this by bringing the professional and analytical skills, to every single assignment, that are developed through the academic backgrounds, internal training, ongoing professional education and engagement experience of our members internal training, ongoing professional education and engagement experience of our members.
Our practice and service discussed is driven by the aim of establishing long-term relationships with our clients. Our professionals at Agarwal Taxcon discuss the queries and doubts of the clients and find the best possible and most advantageous solution. Our services includes-