CENTRAL SALES TAX
1. In the Central Sales Tax Act, 1956, in Amendment section 6, after
sub-section (2), the following subsection shall be inserted, namely:-
"Notwithstanding anything contained in this Act, if :-
any official or personnel of :-
any foreign diplomatic mission or consulate in India; or
the United Nations or any other similar international body,
entitled to privileges under any convention to which India is a party
or under any law for the time being in force; or
any consular or diplomatic agent of any mission, the United Nations
or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a),
purchases any goods for himself or for the purposes of such mission,
the United Nations or other body, then the Central Government may, by notification in the
Official Gazette, exempt, subject to such conditions as may be specified in the
notification, the tax payable on the sale of such goods under this Act."
2. In section 8 of the Central Sales Tax Act, in sub section (1), for
the portion beginning with the words "shall be liable" & ending with the
words "whichever is lower", the following shall be substituted, :-
"shall be liable to pay tax under this Act, with effect from such
date as may be notified by the Central Government in the Official Gazette for this
purpose, which shall be 2% of his turnover or at the rate applicable to the sale or
purchase of such goods inside the appropriate State under the Sales Tax Law of that State,
or, as the case may be, under any enactment of that State imposing Value Added Tax,
whichever is lower :
Provided that the rate of tax payable under this subsection by a dealer
shall continue to be 4% of his turnover, until the rate of 2% takes effect under this
subsection."
3. In section 20 of the Central Sales Tax Act :-
in sub-section (1), for the words & figure "section 9 of
this Act", the words and figure "section 9 of this Act, which relates to any
dispute concerning the sale of goods effected in the course of inter-state trade or
commerce" shall be substituted;
in sub-section (2), for the portion beginning with the
"aggrieved against" & ending with the words & figure "section 9 of
this Act", the following shall be substituted, namely :-
"under sub-section (1) within 45 days from the date on which order
referred to in that sub-section is served on him:
Provided that the Authority may entertain any appeal after the expiry
of the said period of 45 days, but not later than 60 days from the date of such service,
if it is satisfied that the appellant was prevented by sufficient cause from filing the
appeal in time."
4. In section 21 of the Central Sales Tax Act :-
in sub-section (1), for the portion beginning with the words
"assessing authority concerned" & ending with the words "returned to
the assessing authority", the following shall be substituted, namely:-
"assessing authority concerned as well as to each State Government
concerned with the appeal & to call upon them to furnish the relevant records:
Provided that such records shall, as soon as possible, be returned to
the assessing authority or such State Government concerned, as the case may be."
in sub-section (3), for the first proviso, the following proviso
shall be substituted, namely :-
"Provided that no appeal shall be rejected unless an opportunity
has been given to the appellant of being heard in person or through a duly authorised
representative, & also to the State Government concerned with the appeal of being
heard."
5. In section 23 of the Central Sales Tax Act, for the words "in
all matters", the words "in all matters, including stay of recovery of any
demand" shall be substituted.
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