From the perusal of section 7 2 of the Act it is evident above provision deals with Voluntary Registration. Any dealer liable to pay tax under the Uttarakhand Value Added Tax Act, , may notwithstanding that he is not liable to pay tax under Central Sales Tax Act as he does not make any inter- state sale, apply for registration voluntarily in the following cases Therefore, two conditions are required for registration under section 7 2 , namely, i that he must be a dealer liable to pay tax under the sales tax of law of the appropriate State, and ii that he is not liable to pay tax under the Central Sales Tax Act.
In the case of such a person only, an enabling provision has been made in section 7 2 under which he may apply for registration. A person, who is not himself a seller in inter- state trade but is only a purchaser of good s from outside his State, if he gets himself registered under section 7 2 , can obtain goods with the concessional rate of tax under section 8 1 b if those goods are specified in his certificate of registration.
From the perusal of explanation given to Section 7 2 above it is evident that a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sales or purchase made by him is exempt.
Meaning thereby that even if the transaction of sales or purchase of a dealer is exempt under schedule IV even then he may apply for registration voluntarily. The aforesaid view has also been affirmed in a judgment of The honorable Supreme Court. By government order no. The question is whether exemption under the Central Act is applicable to the case. Held: The idea behind sub-s. Sub-s 2A requires specifically that such exemption must be a general exemption and not an exemption operative in specified circumstances or under specified conditions.
Goods are exempt from tax only when they are manufactured in a large or medium scale industrial unit within five years of its commencement of production and sold within the said period, I. The exemption is not a general one but a conditional one. The exemption is not with reference to goods or a class or category of goods but with reference to the industrial unit producing them and their manufacture and sale within a participating period. For the purpose of the government order, the nature, class or category of goods in irrelevant; it may be any goods.
It is concerned only with the industrial unit producing them and the period within which they are manufactured and sold. So long as it is I a large or medium scale industry and ii it manufactures and sells goods within the five years of its going into production, the sale of such goods is exempt irrespective of the nature or classification of goods.
Similar goods may be manufactured by another unit but if it does not satisfy the above two requirements, the goods manufactured and sold by it would not be entitled to exemption from tax.
The period of exemption may also vary from unit to unit depending on the date of commencement of production in each unit. The exemption granted under the aforesaid government order does not satisfy the requirements of s.
Registration under sub- section 2 is, however, voluntary. A dealer who is liable to pay tax under the general sales tax law of his state, may apply for registration even under the Central Act, even though he is not liable to pay tax there under, and an application for registration by such a dealer may be moved at any time.
In Jagraons Co- op Sugar Mills ltd. Tax free goods manufactured for sales do not qualify for raw materials and other goods purchased free of tax. Thus the items deleted from R. Even if some taxable by products by products are produced, that will not change the very nature of the industry.
In Shyam Cold Storage v. If the language of the statute is clear and explicit, effect must be given to it, for in such a case the words best declare the intention of the lawgiver. It would not be right to refuse to place on the language of the statute the plain and natural meaning that it must bear on the ground that it produces a consequence, which could not have been intended by the Legislature. A delivery of goods on hire-purchase or any system of payment by installments;. A transfer of the right to use any goods for any purpose whether or not for a specified period for cash, deferred payment or other valuable consideration;.
A supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;. A supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink whether or not intoxicating , where such supply or service, is for cash, deferred payment or other valuable consideration.
A single inter-State sale of any amount effected by a dealer attracts tax liability under the Central Sales Tax Act and consequential liability for obtaining certificate of registration. The application for registration shall be made within 30 days from the date on which the first inter-State sale is effected.
However, the dealers registered under the State Sales Tax Act may get voluntary registration under this Act even without effecting any transaction of inter-State sale. The prescribed authority, to whom the application is made if satisfied that the application is in conformity with the provisions of this Act and Rules made thereunder, shall register the applicant and grant to him a certificate of registration in prescribed form.
Rates of tax on sales in the course of inter-State trade or commerce are prescribed by Sec. Accordingly, tax is to be charged as follows: w. Proof of dispatch is no more sufficient proof of Branch Transfer. One single F form can be issued covering all transfers, from one State to another, during a month.
However, it may be noted that this exemption is applicable only in case of stock transfer of goods. Transactions of export of goods outside India or import of goods from out of India are exempt from tax. Further, sales to exporters selling goods directly to their purchasers in other countries, against prior export orders are also exempt.
The department shall issue such forms in triplicate to the purchasing dealer. The purchaser should send two copies to the seller. The original is to be submitted by the selling dealer to the authorities concerned, and the duplicate is to be kept in his record.
The purchasing dealer is required to get these forms from the prescribed authority under his seal and signature.
The dealer issuing the forms shall keep a record of forms used by him. However w. This facility has been discontinued w. Now the Government Department has to purchase the same against payment of full rate of tax.
For procedure to be followed kindly refer to instructions given in this regard in the above referred circular and on the website: mahavat. For the purposes of S. The tax should be collected by the registered dealer, who sells goods in the course of inter-State trade or commerce and shall be paid by him into the Government treasury in challan No. MTR 6, before filing return, within the time, as may be prescribed by the State Government in the local Act.
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