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      • 1.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3.
      • 3A. Maintenance of accounts relating to sales on consignment basis.
      • 4.
      • 5.
      • 6.
      • 7. Manner of obtaining, the use and submission of Declaration Forms 'C' and 'F' and certificates in Forms 'El', 'E2', 'H' and 'I', prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, and keeping account thereof.
      • 7A.
      • 7B.
      • 7C.
      • 8.
      • 9.
      • 1.
      • 2.
      • 3.
      • 4.
      • 5.
      • 6.
      • 7.
      • 8.
      • 9.
      • 10.
      • 11.
      • 12.
      • 13.
      • 14.
      • 1.
      • 1.
      • 1.
      • 1. Short title, commencement and application.
      • 2. Definitions.
      • 3. Conditions for eligibility.
      • 3A. Benefits to sick Units.
      • 4. Quantum of entitlement.
      • 4A.
      • 4B.
      • 5. Mode of availing benefit of deferment of, or exemption from, the liability to pay tax.
      • 6. Security for availing the benefit of deferment of, or from exemption from the liability to pay tax.
      • 7.
      • 8. Cancellation of deferment or exemption certificate.
      • 9. Return, Assessment etc.
      • 10. No interest to be paid on the amount of tax deferred.
      • 11. Registers to be maintained by prescribed authority.
      • 12. Condonation of delay.
      • 1. Short Title, Extent and Commencement.
      • 2. Definitions.
      • 3. Taxing Authorities.
      • 3A. Constitution of Tribunal.
      • 3B. Jurisdiction of Tribunals in case there are more Tribunals than one.
      • 3C. Dissolution of Tribunal.
      • 4. Incidence of taxation.
      • 4A. Liability of dealer registered under Parliament Act No. 74 of 1956 to pay tax.
      • 4B. Levy of Purchase tax on certain goods.
      • 4C. Prohibition against charging of tax in certain cases.
      • 5. Rate of Tax.
      • 5A. Levy of additional tax.
      • 6. Tax free goods.
      • 7. Registration of dealers.
      • 8. Voluntary Registration.
      • 9. Security from certain class of dealers.
      • 10. Payment of tax and returns.
      • 10A. Deferment of Tax.
      • 10B. Deemed payment of tax.
      • 10C. Tax deduction from the amount payable to works contractor.
      • 11. Assessment of tax.
      • 11A. Re-assessment of the tax.
      • 11AA. Review of certain assessments etc. of tax on declared goods.
      • 11AAA. Review of certain assessments etc. of tax.
      • 11AAAA. Review of certain assessments of tax on margarine and validation of certain assessments.
      • 11B. Tax and penalty recoverable as arrears of land revenue.
      • 11C. No time limit for completion of assessment or reassessment in certain cases.
      • 11D. Payment of interest.
      • 12. Refund.
      • 13. Accounts.
      • 14. Production and inspection of books, documents and accounts.
      • 14A. Assessee permitted to attend through authorised agent etc.
      • 14B. Establishment of check posts or barriers and inspection of goods in transit.
      • 14C. Power to call for information from banking companies etc.
      • 15. Delegation of powers.
      • 16. Information to be furnished regarding change of business.
      • 17. Transfer of business.
      • 17A. Liability to tax on stock in certain cases.
      • 18. Liability to tax of a partitioned Hindu family/dissolved firm, etc.
      • 19. Bar of certain proceedings.
      • 20. Appeal.
      • 21. Revision.
      • 21A. Rectification of mistakes.
      • 21B. Disposal of pending appeals and applications, etc.
      • 22. Statement of case to High Court.
      • 22A. Power of Tribunal or the Commissioner and his Assistants to take evidence on oath, etc.
      • 23. Penalty.
      • 24.
      • 25. Indemnity.
      • 26. Returns etc., to be confidential.
      • 27. Power to make rules.
      • 27A. Transitional provisions.
      • 27B.
      • 28. Repeal.
      • 29. Provisions in case of inter-State trade etc.
      • 30. Power to exempt.
      • 30A. Power to exempt certain class of Industries.
      • 31. Power to amend Schedule 'C'.
      • 1. Short Title.
      • 2. Definitions.
      • 3. Form of application for registration 4/ss. 7 and 8.
      • 4. Contents of application for registration.
      • 4A. Furnishing of security for registration.
      • 5. Issue of registration certificate.
      • 6. Contents of registration certificate.
      • 7. Obtaining duplicate copy of registration certificate.
      • 8. Copies of certificate for additional place of business.
      • 9. Maintenance of register of registered dealers.
      • 10. Report regarding change of business.
      • 10A. Transferee to obtain amended registration certificate.
      • 11. Cancellation of registration certificate.
      • 12. Formalities to be observed in cancellation of registration certificate.
      • 13.
      • 14. Surrender of registration certificate on cancellation.
      • 15. Application for registration certificate on cancellation.
      • 16.
      • 16A. Non-resident Dealers - Taxable Quantum.
      • 17.
      • 18.
      • 19.
      • 20. Furnishing of return by registered dealers in form ST. VIII.
      • 21. Period of return - Three years.
      • 22. Discretion to be exercised in considering return period.
      • 23. Fixation of monthly returns in certain cases.
      • 24. Form of monthly return - ST. VIII.
      • 25. Returns should accompany the receipts of payment of tax.
      • 25A.
      • 26. Deduction u/s 5(2) (a) (ii).
      • 27. Form of making deduction u/s 5(2) (a) (vi).
      • 27A. Procedure for making deductions u/s 5(2) (a) (vi).
      • 27B.
      • 28.
      • 29. Taxable turnover of registered dealer - Calculation.
      • 29A.
      • 30.
      • 31.
      • 31A.
      • 32.
      • 33.
      • 33A. Summary assessment in certain cases.
      • 34. Recording of dealer's evidence.
      • 35. Maintenance of details of cases instituted under rule 33.
      • 36. No fees payable in cases of objections raised by dealers.
      • 37. Procedure of assessment of tax, penalty and interest on objection.
      • 38. Assessing authority and their jurisdiction.
      • 39. Transfer of cases by A.E.T.C.
      • 39A. Transfer of cases by D.E.T.C.
      • 39B. Transfer of appeal from D.E.T.C. to another by Commissioner or Joint Commissioner.
      • 39C. Powers of Commissioner to transfer cases.
      • 40. Dealer's liabilities.
      • 40A. Compounding of tax in certain cases
      • 41. Payment of tax, penalty, interest and registration fees - Procedure.
      • 42. Maintenance of register of payment of tax and penalty.
      • 43. Maintenance of demand and collection register.
      • 44. Statements by Treasury Officer regarding crediting amount into the Treasury.
      • 45. Notice regarding payment of amount.
      • 46.
      • 47.
      • 48. Refund application to be in form ST. XVIIIB.
      • 49. Procedure for determination of refund
      • 49A Refund under sub-section (3) of section 21-A.
      • 50. Delayed refund - Procedure.
      • 51.
      • 52.
      • 53. Attachment of Refund Adjustment Order for claiming deductions.
      • 54. Cancellation of Refund Adjustment order after allowing deduction.
      • 55. Entering particulars of refund applications.
      • 55A. Particulars etc. to be mentioned in a Cash Memo.
      • 55B. Authentication etc. of account books.
      • 56. Information regarding change to business.
      • 56A. Delivery and deduction u/s 14-B(2) and (4).
      • 56B. Maintenance of record of goods transported.
      • 56C. Maintenance of record of goods transported by road.
      • 57. Submission of appeal or application for revision.
      • 58. Summary rejection.
      • 59. Hearing.
      • 59A. Certified copies of orders passed in appeal or revision.
      • 60. Award of costs by Tribunal.
      • 61. Salaries, allowances and certain other conditions of service of the Presiding Officer of a Tribunal.
      • 62. Leave and leave salary.
      • 63. Re-assessment of tax and rectification of clerical or arithmetical mistake.
      • 64. Conditions subject to which rectification may be made under section 11-A(2).
      • 65. Service of summons.
      • 66. Service of notice.
      • 67. Fees payable in court fee stamps.
      • 68. Fees payable in service of processes.
      • 69. Superintendence and control of administration under the Act.
      • 70.
      • 71. Delegation of routine duties.
      • 72. Power to extend time.
      • 73.
      • 74. Business owned by a person under disability.
      • 75. Business forming part of estate under the control of court.
      • 76.
      • 77.
      • 78. Penalties.

Goods Taxable at First Stage in Punjab

pu259

1.

Sl. No.

Description of goods

Date effective from

Notification Nos. and date

1

2

3

4

1

Vegetable ghee & cement (whether sold with or without containers)

20.4.1971

No. S.O.24/PA.46/48/S.5/71 dated 20.4.1971.

2

Bricks

01/04/66

No. S.O.76/PA.46/48/S.5/66 dated 30.3.1966

3

Molasses

01/04/66

- do -

4

Arms and ammunition

01/04/66

- do -

5

Motor vehicles including their chassis

01/04/66

- do -

6

Motor cycles and motor cycle combinations.

01/04/66

- do -

7

Motor Scooters & motorettes

01/04/66

- do -

8

Kerosene oil, light diesel oil, Mobil oil and other lubricants (whether sold with or without containers)

23.2.1976

No.S.O.6/PA.46/48/S.5/76 dated 23.2.1976.

9

Cooking gas

23.2.1976

- do -

10

Gas cylinders

23.2.1976

- do -

11

Auto tyres and tubes

23.2.1976

- do -

12

Aerated waters

17.6.1974

No.S.O.29/P.A.46/48/S.5/74 of 17.6.1974

13

Maida (whether sold with or without gunny bags bardana)

08/07/83

No. S.O.37/PA.46/48/S.5/83 dated 8.7.1983

14

Beer

14.2.1977 to 31.3.1984

No. S.O. 12/PA.46/48/S.5/77 dated 10.2.1977 (rescinded on 1.4.1984 vide notification No.S.O. 21/PA.46/48/S.5/84 of 29.3.1984).

15

Furnace oil, aviation Turbine fuel, mosquito Larvaecidal oil, transformer oil, Bitumen, asphalt, petroleum gases (cooking gas) mineral turpentine oil, water methanol mixture, naptha, hydraulic brake fluid.

01/04/79

No. S.O. 5/PA.46/48/S.5/79 dated 9.2.1979

16

Medicines & drugs

01/04/79

No. S.O.15/PA.46/48/S.5/79 dated 16.3.1979

17

All kinds of paper

21.12.1979

No. S.O. 87/PA.46/S.5/79 dated 21.12.1979.

18

Watches, clocks, time pieces and parts

10/11/82

No. S.O. 44/PA.46/48/S.5/82 dated 10.11.1982.

19

Foreign liquor except beer (whether sold with or without containers)

01/04/83

S.O. 16-PA.36/48/S.5/83 dated 22.3.1983.

20

Foreign liquor (whether sold with or without container

01/04/83

S.O. 16-PA.36/48/S.5/83 dated 22.3.1983.

21

Battery Cells

01/05/83

S.O.22 PA.46/48/S.5/83 dated 20.4.1983.

22

Tea, Ice, Match boxes, Suji and Desi Ghee (whether sold with or without containers)

30.5.1984

S.O.43/PA.46/48/S.5/84 dated 30.5.1984

23

Superior Kerosene Oil, Light Diesel Oil, Lubricants Liquified Petroleum gases (Cooking gas) Furnace oil, Aviation Turbine fuel, Mosquito Larvaecidal oil, Naptha Bitumen, Hydraulic Brake fluid & water Methanol Mixture other than Motor Sprit & High Speed Diesel Oil

04/01/85

S.O. 3/PA.46/48/S.5/85 dated 4.6.1985

24

Oil Cake

04/02/86

S.O. 6/PA.46/48/S.5/86 dated 4.2.1986.

25

Wheat Flour

10/11/88

S.O. 76/PA.46/48/S.5/88 dated 10.11.1988

26

Bardana made of Jute or fibre synthetic or any other material

27.6.1986

S.O.27/PA.46/48/S.5/86 dated 27.6.1986

27

Specified Electronic goods

11/12/86

No. S.O. 56/PA.46/48/S.5/86 dated 11.12.1986

28

P.V.C. Pipes

08/05/92

S.O.33/PA.46/48/S.5/92 dated 8.5.1992

29

Button Cells

20.12.1990

S.O.63/P.A.46/48/S.5/90 dated 20.12.1990

30

Plywood, adhesive laminates, refined edible oils, Refrigerator and its parts typewriter and its parts, Air condioner and its parts and yarn of all types (excluding cotton yarn)


S.O. 49/PA.46/48/S.5/93 dated 10.5.1993

31

Electrical appliances excluding electric motors starters and monoblock pumping sets but including all types of electric fans, pedestal fans and exhaust fans and coolers, room heaters, grinders and mixtures, table lamps, washing machines, gesers, flourescent tubes and bulbs.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

32

Sanitary goods and fittings.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

33

Glazedware, glassware [excluding empty glass bottles]*, chinaware and all types of crockery and ceramics.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

34

Asbestos sheets and their fittings.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

35

All tiles including mosaic tiles.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

36

Toilet goods including all types of soaps, detergents, washing powders, hair oils, shampoos, tooth pastes.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

37

Wireless reception instruments, television sets, radio, video cassettes, video cassette recorders, video cassette players, two-in-one, three-in-one, gramophones and transistors/radios (Audio Visual, Wireless reception and reproduction instruments)

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

38

Sewerage hume and cement pipe.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

39

All kinds of batteries and lead accumulators.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

40

Foam, foam rubber, coir foam and their products.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

41

Carpets, druggets, woollen durries, cotton floor durries, blankets, rags and all varieties of dryer felts on which additional excise duty in lieu of Sales Tax is not levied.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

42

Coffee, cocoa, condensed milk, butter and milk powder.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

43

Metal safes, cash boxes and almirahs, all kinds of metal furniture, whether sold in assembled or un-assembled form, Parts of metal furniture, furniture made from fibre glass, reinforced plastics or made primarily from any kind of plastic upholstered furniture and furniture on the manufacture of which laminated sheets are used.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

44

Office machines and apparatuses including tabulating, calculating, duplicating, cash registering, cheque writing, accounting, statistical indexing, card punching, franking and addressing machines and computers (including central processing unit and peripheral devices), teleprinters and auxiliary machines, components parts, spare parts and accessories of such office machines and appratuses.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

45

Insecticides, pesticides and weedicides.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

46

All kinds of utensils of stainless steel, copper, aluminium and brass.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

47

Copperware, brassware including decoration pieces made of these metals.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

48

Confectionery goods, including all kinds of chocolates, toffees, chewingum.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

49

Stones, crushed stones and bajri.

01/07/93

S.O. 46/48/S.5/93 dated 24.6.1993

50

All types of man-made synthetic, natural and blended fibres and their wastes.


S.O. 67/PA 84/PA.46/48/S.5/93 dated 19.8.1993

51

Almond, apricot, cashewnut, kishmish, pistachio, raisin and walnut.


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.

52

Ajwain, black pepper, clove, cardamom, coriander seeds, cinamon, cumin seed, chat masala, chana masala, fenugreek, garam masala, Kashmiri chillies (deghi mirch), mustard seeds (rai), meat masala, pomegranate seeds and turmeric powder.


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.

53

Dhoop agarbati.


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.

54

All types of shaving blades.


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.

55

Besan (Gram flour).


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.

56

All types of noodles.


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.

57

All types of ultramarine.


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.

58

Boot polish including liquid boot polish and shoe creams.


S.O. 15/PA.46/48S.5/94 dated 22.3.1994.


* Words added vide Notification dated 1-3-1996

The first stage of sale shall be :-

[(i) in the case of a dealer who brings into the State of Punjab the above goods from any place outside the State, be the stage of the sale when such dealer sells such goods for the first time within the State of Punjab ;

(ii) in the case of dealer who manufactures the above goods within the State of Punjab, be the stage of sale when such dealer sells such goods for the first time within the State of Punjab; and

(iii) in case of any other dealer who has not purchased the above goods from, a dealer referred to in the preceding clause, be the stage at which such dealer sells the above goods for the first time in the State of Punjab.]

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