 bw net 4 ij63 the central sales tax (amendment) bill, 1963 a billjurthet to amend the central sales tax act, 1956 be it enacted by parliament in the fourteenth year of the republic of india as follows:-1 (1) this act may be called the central sales tax (amendment) short title act 1963 and com-, mence-s (2) it shall come into force on such date q the central govern- ment ment may, by notification in the official gazette, appoint 74 of 1956 z in section 8 of the central sales tax act, 1956,-amendmentoi (i) in sub-section (1) and in sub-section (2a) , for the words section 8 "one per cent", the words "two per cent" shall be substituted; 10 (ii) in sub-section (2), for the words "seven per cent", the words "ten per cent" shall be substituted; (iii) in sub-section (3) ,-(a) clause (a) shall be omitted; (0) in clause (b), the words "in the case of goods other than declared goods" shall be omitted; ana (c) in clause (d), the words, brackets and fetter "clause (a) or" shall be omitted  statement of objects and reasonsthe central sales tax act, 1956, provides, among other things, for the levy of tax on sales in the course of inter-state trade or commerce the rates of tax on such sales were fixed at the time of the enactment of the act in 1956 and have not undergone any material change since then in view of the present need to tap all available resources, it is proposed to revise the rates of tax on these sales hence this bill new delhi; morarji desai the  13th ·february 1963 (74 01',1956) - - - 8 (1) every dealer, who in the course of inter-state trade or rates of tax commerce--on sales in , tbecourse (a) sells to the government any goods; or of inter-, ,  state trade (b) sells to a registered dealer other than the government or com- goods of the description referred to in sub-section (3); merce shall be liable to pay tax under this act, which shall be one per cent of his turnover (2) the tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-state trade or commerce not falling within sub-section (1)-(a) in the case of declared goods, shall be calculated at the rate applicable to the sale or purchase of such goods inside the appropriate state; and (b) in the case of goods other than declared goods, shall be calculated at the rate of seven per cent or at the rate applicable to the same or purchase of such goods inside the appropriate state, whichever is higher; and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate state, notwithstanding that he, in fact, may not be so liable under that law (2a) notwithstanding anything contained in sub-section (1) or sub-section (2), if under the sales tax law of the appropriate state the sale or purchase, as the case may be, of any goods by a dealer is exempt from tax generally or is subject to tax generally at a rate which is lower than one per cent (whether called a tax or fee or by any other name), the tax payable under this act on his turnover in so far as the turnover or any part thereof relates to the sale of such goods shall be nil or, as the case may be, shall be calculated at the lower rate ezplanation-for the purposes of this sub-section a sale or pur"! chase of goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate state if under that law it is exempt only in specified circumstances or under specified conditions or in relation to which the tax is levied at specified stages or otherwise than with reference to the turnover of the goods:  (3') the goods referred to in clause (b) of sub-section '(1)-(a) in the case of declared goods are goods of the class or classes specified in the certificate of registration of the -registered dealer purchasing the goods as being intended for re-sale by him; (b) in the case of goods other than declared goods are gq9ds of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended 'for re-sale by him or subject to any rules made by the central govemment in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or· in the genel'ation or distribution of electricity or any other form of power; - - - - - (d) are containers or other materials used for the packing of ,~y' goods or classes of goods specified in the certificate of regis- tration referred -to in clause (a) or clause (b) ot: for the p~cking ot' any containers or other ntateriall!i specified in the'certfftcate of registration referred to in clause (c) - - - - a bul further to amend the central sales tax act, 1956 the president has, in pursuance cf clause (i) of anicles 117 and 274 of the constitution of india, recommended to lok sabha the intr0ducrio  1 of lhe bill m n kaul, secretary (s,,i morarjl desai, ~lnhter of ptiumcs) 