Bill No. 8 of 1997
THE DELHI SALES TAX (AMENDMENT) BILL, 1997 *
further to amend the Delhi Sales Tax Act, 1975 (43 of 1975)
Be it enacted by the Legislative Assembly of National Capital Territory of Delhi in the 48th year of the Republic of India as follows:-
Short Title and 1. (1) This Act may be called the Delhi Sales Tax Commencement (Amendment) Act, 1997.
(2) It shall come into force on such date as the Administrator may, by notification in the official Gazette, appoint.
Amendment of 2. In the Delhi Sales Tax Act, 1975 (43 of 1975), in Section 3 section 3, in sub-section (7), for clauses (b) and (c), the following shall be substituted, namely :-
“(b) In relation to any dealer who manufactures goods for sale regardless of the value of goods manufactured - Rs.2,00,000;
(c) in relation to any other dealer - Rs.4,00,000.”
* i) Introduced on 26-8-1997
ii) Passed on 28-8-1997
iii) Assented on 21-01-1998
iv) Published in the
Gazette on 28-01-1998