Keyword(s):
Manufacturer, Dealer, Consumer, Sales Value, Electrical Energy, Scented
Water, Rebate of Tax on Certain Purchases
AN
ACT
furrher to amend the Uttar Pradesh Trade Tar Act, 1948.
India as follows :-
tas~bythsUttarPrUd#h~~). ,;, ;- ‘;I
IT IS HBRBBY enacted (in the Forty-eighth Year of the Republio of
sr
Short titla and 1. (1) This Act may be called the Uttar Pradesh Trade Tax
wmment (Amendment) Act, 1997.
(2) Sections 5 and 8 shall come into force on such date as the State
Govornmant may by noti~ationappoint in this behalf, clause (a) and sab-
olause (i)of clause (d)of section 9 shall be deemed to haw come into
for- on Dooamhr 1,1994 and the remaining provisions shall oome into
force at once.
Amendment of
section 2 of
U.P. Aa 15
of1948
to bave
- lo section 2 of the Uttar Pradcsh Trade Tax Aot, 1948, hereinafter
referred toas the primciprl Act, for clause (ee) the f~llowingdause shaU
be gubstitute 4, namely :-
“(ee) ‘manufactrreT’ in relation to any goads means the dealer
who makes the first sale of such goods in the Stdte after their
manufacture and indudcs,-
(i) a dealer who sells bicyolas :’in completely knockeddown
from;
(ii) a dealer who makes purchases from any other dealer not
liable to tax on his sale under the Act othar than sales exempted
under roctions 4.4-A and 4-AAA.” - In section 3-A of the principal Act, in sub-saction (1). for
clausc (o ,tho following clause shall b: substituted and b3 dzemed always
Amendment of
rection 3-A
b,en rubstituted, namely :-
tax
my
cbms
ofrate or pmr-
”(c) on the turnover of spirits and spiritious liquors of all kinds
including methyl alcohol and motor spirit, diesel oil and alcohol as
defined under the United Provinces Sales of Motor Spirit, Diesei oil
and Alcohol Taxation Act, 1939, at the point of sale by the maw-
facturer or importer or such other single point, as the State
Governmeat may, by notification, declare at the rate of twenty
per cent or at such rate not exceeding twenty six per cent, as the State
Government may,by notification declare.”
1nserrron of n~w 4. Afrer section 3-A of the principal Act, the following section shall
section 3.AA be inserted, namel~:-
“3-AA. Notwithstanding anything contained in section 3-A and 3-D,
the State Governrnont may, by notification adsubject
to such restrictions and conditionsas may be specified
therein, levy tax at all poiots of sale or purchase
within the State or any goods or alass of goods, other
than declared good%, at the. rates specifia in the
notifiolxions i~uadunder sactbn 3-A or section 3-D
and itno suah notification has been issued in respect of rate of tax,
then at tho rate of eight per coot ss spaoifiad in clauso (e) of sub-
sectioa (I) dsedion%A :
PrwMod that no tat shsU ba pryabla on tho part oftho turnwof
on WWtax he8 tMdy be0 pdd on the prding sales or
parcham dthia tho 8kte or o* the tuamr of proding sales or
e~ all pd~(s(a) fir the words .’at the point of sale to oonsumw*’ the words
66uoder this Act” shall be mb~tituted;
(b) in clause (i) of the proviso for the words “under seo-
tion 3-AAAwthe words e’under this Act” shall Be substituted. - In section 3-C3 of tha principal Act, in sub-saction (2). for tho
words su el act rial anergy” the words “electrical energy and Railway diesel
\ locomotive engine” shall be dstituied. - In section 4 of the principal Act,-
@)in clause (a) for the word “salt” tho words “salt excluding
:prooassed and branded salt” shall ba substituted;
(b) in Explanation, in clausa (a)for the words “or scented water”
the words ‘*scentad water or manufacturad or processed water sold in
mntaiaar sealed with r cork or othar#sa or in oapule;” shall be
substituted.
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