Bill No. 8 of 1997

          THE DELHI SALES TAX (AMENDMENT) BILL, 1997  *

A

BILL

 

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.

 

 

 

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*            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