Notes on clauses
Central Sales Tax
Clause 77 of the Bill seeks to amend the Central Sales Tax Act, with a view to amend sub-section (2) of section 6A of the Central Sales Tax Act, so as to -
(i) provide that for making an order under that sub-section, the assessing officer shall, in addition to satisfying himself about the truthfulness of the particulars furnished by a dealer, shall also satisfy himself that no inter-State sales have been effected and also to provide that the deeming provision as contained therein to the effect that "the movement of goods have not occasioned as a result of sale", shall be subject to the provisions of sub-section (3); and
(ii) insert a new sub-section (3) so as to specify that nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the basis of new facts discovered or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.
Clause 78 of the Bill seeks to insert a new Chapter VA in the Central Sales Tax Act, relating to appeals to the highest appellate authority of the State.
The proposed Chapter seeks to insert a new section 18A so as to make a provision for appeals to the highest appellate authority of every State against the orders made under sub-section (2) and sub-section (3) of section 6A including incidental issues relating to rate of tax, computation of assessable turnover and penalty and also procedure before such highest appellate authority.
Clause 79 of the Bill seeks to amend section 20 of the Central Sales Tax Act, by substituting sub-section (1) thereof to provide that an appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act determining issues relating to stock transfers or consignments of goods, in so far as they involve a dispute of inter-State nature and to omit the Explanation thereunder.
Clause 80 of the Bill seeks to amend section 22 of the Central Sales Tax Act, so as to -
(a) substitute the word "pre-deposit", wherever it occurs, with the word "deposit"; and
(b) to insert a new sub-section (1B) to provide for the authority to issue direction for refund of tax collected by a State.
Clause 81 of the Bill seeks to amend section 25 of the Central Sales Tax Act, so as to omit the proviso to sub-section (2) of that section.
