The Delhi Sales Tax (Amendment) Act, 1994

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DEPARTMENT OF LAW, JUSTICE & 
LEGISLATIVE AFFAIRS 
NOTIFICATION : 
Delhi,.the 11th April, 1994 » 
No. F. 13/3/94—Judl. 11/632 ~The following, 
Act of Legisintive Assembly received the ussepi-of 
the Lt. Governor of Delhi, on the Sth April, 1994, 
and is hereby published for general informition =~ 
(Delhi Act No. 3 of 1994) 
AN ACT 
  
(8-4-1998) 
further to amend the Delhi Sale. Tax Aci, 1975 i 
Be it enacted in the Porty-fifth year of the Republic 
of Indin by the Legislative Assembly of the National 
t. Short title and commencement —(t) Thi. Act 
may be called the Delhi Sales Tax (Amendment) 
or 1994. 5 
* @Q) It shail come into force an such date as ihe 
Administrator may, by notification in the Official © 
Gazelle, appoint. 
2. Amendoient of Section 3:—In the Delhi Sales 
Tax Act 1975 (43 of 1975) hereinafter referred to as. 
Principat Act) in Section 3, for sub-section (7) the 
following sub-section, shall be substituted, namely:— 
(7) for the purposes of ibis “Act taxable quantum” 
Teas -— 
(a) in relation ‘to -finy dealer who imports for 
sale any gaods- into Delhi- © —NIL 
_ (b) in relation to any dealer ‘who manufactures 
goods for sale regardless of the valuc of * 
goods manufadiured —Rs. 1,00,000 
{c) in relation to any other dealer—Rs. 2,50,000 
  
    
 

DELHI GAZETTE : EXTRAORDINARY 
    
  
  
Provided that if the Admiuistrator is of the 
opinion thal having regard to the dificuity in maige 
taining accounts or for other sufficient cause the 
loxable quantum in respect of any ciass of dealers 
failing under clause (h) or (¢) should be increased, 
the Administrator may, by notification in the Official 
Gazette. fix in respect of such class of dealers such 
laxable quantum not exceeding Rs, 2,50 lac for clause 
(b) and Rs, 5.00 lac for clause (c) as may be specified 
in the notification. 
fixplanation :--For the purpose of computation 
~-of taxable quantum under sub-section (7), thé turnover 
of sales effected by.a dealer-shall be taken .-into 
account irrespestive of whether such “soles: are 
taxab’c under this Act or not. 
3. Amerdeent of Section 39:—In Section 39. of 
he’ Principat Act, for the words “ten rupees’’ 
wherever they oceuz, the words “one hundred rupees” 
shall be substituted.” : 
  
     
   
      
     
   
     
  
   
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