Subject: entry tax
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Контексту бы поширше... (с) Vic Нет, мы не ходим пробитыми путями... Зачем нам Gooogle? Дайте само... бытное:) Как это Obiter Dictum делал? THE ORISSA ENTRY TAX ACT, 1999 AN ACT TO PROVIDE FOR THE LEVY AND COLLECTION OF TAX ON THE ENTRY OF GOODS INTO THE LOCAL AREAS OF THE STATE OF ORISSA FOR CONSUMPTION, USE OR SALE THEREIN AND MATTERS INCIDENTAL THERETO AND CONNECTED THEREWITH. Be it enacted by the Legislature of the State of Orissa in the Fiftieth Year of the Republic of India, as follows: - CHAPTER – I PRELIMINARY Short title, extent and commencement. (2) It shall extend to the whole of the State of Orissa. (3) It shall come into force on such date as the State Government may, by notification, appoint. 2. Definitions. In this Act, unless the context otherwise requires, - "Assessing Authority" means the Sales Tax Officer appointed under the Sales Tax Act within the area of his jurisdiction; "Rules" means rules made under this Act; (n) "State Government" means the Government of Orissa; (o) "Tribunal" means the Orissa Sales Tax Tribunal referred to in sub-section (2) of section 3 of the Sales Tax Act; "Year" means the financial year; and LEVY OF TAX 3. Levy of Tax. (1) There shall be levied and collected a tax on entry of the scheduled goods into a local area for consumption, use or sale therein at such rate not exceeding twelve percentum of the purchase value of such goods from such date as may be specified by the State Government and different dates and different rates may be specified for different goods and local areas subject to such conditions as may be prescribed. (2) The tax leviable under this Act shall be paid by every dealer in scheduled goods or any other person who brings or causes to be brought into a local area such scheduled goods whether on his own account or on account of his principal or customer or takes delivery or is entitled to take delivery of such goods on such entry : Provided that no tax shall be levied under this section on the entry of scheduled goods into a local area, if it is proved to the satisfaction of the assessing authority that such goods have already been subjected to entry tax or that the entry tax has been paid by any other person or dealer under this Act. Explanation. - Where the goods are taken delivery of on its entry into a local area or brought into the local area by a person other than a dealer, the dealer who takes delivery of the goods from such person shall be deemed to have brought or caused to have brought the goods into the local area. (3) Notwithstanding anything contained in sub-sections (1) and (2) but subject to the provisions of this Act, there shall be levied and collected a tax on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the State of Orissa under the Motor Vehicles Act, 1988 and rate of tax shall be at such rate or rates as may be specified by the State Government by notification on the purchase value of such motor vehicles. Reduction in Tax Liability. Explanation. - For the purpose of this sub-section the chasis and the vehicle with body built on the chasis shall be treated as one and the same goods. (2) When an importer or manufacturer of goods specified in part-III of the schedule except motor vehicles pays tax under sub-section (1) of section 3 or section 26 of this Act, being a Dealer under the Sales Tax Act becomes liable to pay tax under the said Act by virtue of sale of such goods then his liability under the Sales Tax Act shall be reduced to the extent of tax paid under this Act. Registration of Dealers. (2) The registration under sub-section (1) shall be made in such manner and for such period as may be prescribed : Provided that the dealers already registered under the Sales Tax Act shall be deemed to be registered under this Act without furnishing any security under this Act on submission of an application in the prescribed manner. Exemption of Tax. CHAPTER – III RETURN, ASSESSMENT, PAYMENT, RECOVERY AND COLLECTION OF TAX. Return and Assessment. (2) Before any dealer submits any return under sub-section (1), he shall in the prescribed manner pay in advance the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 10 and shall furnish along with the return satisfactory proof of the payment of such tax and after the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed. (3) If the assessing authority is satisfied that any return submitted under sub-section (1) is correct and complete, he shall assess the dealer on the basis thereof . (4) If no return is submitted by the dealer under sub-section (1) before the period prescribed or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the dealer to the best of his judgement recording the reasons for such assessment: Provided that before taking action under this sub-section the dealer shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him. (5) While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay in addition to the tax assessed a penalty not exceeding one and a half times the amount of tax due that was not disclosed by the dealer in his return or in the case of failure to submit a return one and a half times the tax assessed, as the case may be. Security Deposit. Payment of tax for entry of goods escaping assessment. (2) In making an assessment under sub-section (1) the assessing authority may, if he is satisfied that the escape from assessment is due to wilful nondisclosure of the entry of such goods by the dealer, direct him to pay in addition to the tax assessed under sub-section (1) a penalty not exceeding one and a half times the tax so assessed: Provided that no penalty under this sub-section shall be directed to be paid unless the dealer affected has been given a reasonable opportunity of showing cause against such imposition. (3) In computing the period of limitation for assessment under this section the time during which an assessment has been deferred on account of any stay order granted by any court, shall be excluded. Payment of tax in advance. (2) If at the end of the year it is found that the amount of tax paid in advance by any dealer for any month or for the whole year in the aggregate was less than the tax payable for that month or the tax for the whole year as finally assessed, as the case may be, by more than fifteen per cent, the assessing authority may direct such dealer to pay, in addition to the tax, by way of penalty, a sum not exceeding one and a half times the differential amount between the tax payable and the tax paid for the month or for the whole year, as the case may be: Provided that no penalty under this sub-section shall be imposed unless the dealer affected has been given a reasonable opportunity of showing cause against such imposition. (3) If no such statement is submitted by a dealer under sub-section(1) before the date prescribed or if the statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may assess the dealer provisionally for that month to the best of his judgement, recording the reasons for such assessment, and proceed to demand and collect the tax on the basis of such assessment : Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity of being heard. Payment and Recovery of tax. (2) If default is made in making payment in accordance with sub-section(1), - the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the dealer or any other person or persons liable to pay tax under this Act; and (3) Notwithstanding anything contained in sub-section (2), the Commissioner may subject to such conditions as may be prescribed remit the whole or any part of the penalty payable in respect of any period by any dealer or person or class of persons. (4) Any tax assessed, or any other amount due under this Act from a dealer or any other person or persons may without prejudice to any other mode of collection, shall be recovered as an arrear of Public demand or in accordance with the provisions contained in the schedule to the Sales Tax Act: Provided that where a dealer or any other person who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount, no proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or application for revision. 12. Recovery of tax from certain other persons. (1) The assessing authority may at any time, by notice in writing, a copy of which shall be forwarded to the dealer from whom any tax assessed is due at his last address known to the assessing authority, require any person from whom money is due to the dealer or any person who holds or may subsequently hold money for or on account of the dealer to pay to the assessing authority either forthwith upon the money becoming due or being held at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the dealer in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount. (2) The assessing authority may, at any time amend or revoke any such notice or extend the time for making any payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer and the receipt of the assessing authority shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount refunded to in the receipt. (4) Any person discharging any liability to the dealer after receipt of the notice referred to in this section shall be personally liable to the assessing authority to the extent of the liability discharged or to the extent of the liability of the dealer for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under this section is sent objects to it on the ground that the sum demanded or any part thereof is not due by him to the dealer or that he does not hold any money for or on account of the dealer, then, nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the assessing authority. (6) Any amount which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid, be charged on the properties of the said person and may be recovered as if it were an arrear of land revenue. Explanation. - For the purposes of this section, the amount due to dealer or money held for or on account of dealer shall be computed after taking into account such claims, if any, as may have fallen due for payment by such dealer to such person as may be lawfully subsisting. Liability of firm. (2) Where a partner of a firm liable to pay any tax, or other amount under this Act retires, he shall, notwithstanding any contract to the contrary, be liable to pay the tax or other amount remaining unpaid at the time of his retirement and any tax or other amount due upto the date of retirement, though un-assessed, after due assessment of the same. 14. Tax payable on transfer of business etc. (1) When the ownership of the business of a dealer liable to pay any tax or penalty, or any other amount under the provisions of this Act, is transferred, the transferor and the transferee shall jointly and severally be liable to pay any tax or penalty or any other amount payable but remaining unpaid at the time of transfer, and for the purpose of recovery from the transferee, such transferee shall be deemed to be the dealer liable to pay the tax or penalty or other amount under this Act. Explanation. - When a person carries on business in the same premises substantially in the same scheduled goods in succession to a dealer liable under this Act, it shall be presumed that there has been entire transfer of the business unless the contrary is proved. When a firm liable to pay the tax or penalty is dissolved, the assessment of the tax and imposition of penalty shall be made as if no dissolution of the firm had taken place, and every person who was at the time of dissolution a partner of the firm and the legal representative of any such partner, who is deceased, shall be jointly and severally liable to pay the tax or penalty assessed or imposed. TAX AUTHORITIES Tax Authorities. The authorities specified under sub-section (1) shall be appointed by the State Government and shall exercise, discharge and perform such powers, duties and functions in respect of such areas and such classes of persons or such dealers as may be specified by the State Government. (1) Any person objecting to an order affecting him passed under the provisions of this Act may appeal to such authority as may be prescribed (hereinafter referred to as the appellate authority) (2) The appeal shall be preferred within thirty days, - in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax and penalty not disputed in the appeal. Provided that the appellate authority may in its discretion, give such directions as it thinks fit in regard to the payment of tax or other amount payable under clause (b) if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed. The appeal shall be in the prescribed form and shall be verified in the prescribed manner. (1) Any officer empowered by the State Government in this behalf or any other person objecting to an order passed by the appellate authority may appeal to the Tribunal within a period of sixty days from the date on which the order was communicated to him. (2) The Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) but within the period of six months if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. (3) No appeal preferred by a dealer or any other firm against an order passed by the appellate authority shall be entertained by the Tribunal unless fifty percent of the disputed amount of tax and penalty confirmed by the appellate authority is paid by the dealer. (4) Subject to the provisions of the Sales Tax Act, the Tribunal shall dispose of the appeal in the prescribed manner. 18. Revision by the Commissioner of orders prejudicial to revenue. (1) The commissioner or any other officer specially empowered by him in this behalf may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any assessing authority or appellate authority is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. (2) The power under sub-section (1) shall be exercisable only within a period of four years from the date of the order sought to be revised was passed. Explanation- In computing the period of limitation for the purposes of sub-section(2), any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded. 19. Appeal to High Court. (1) Any assessee objecting to an order passed under section 18 may appeal to the High Court within sixty days from the date on which the order was communicated to him: Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period. (2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee of two hundred rupees. (3) The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard pass such order thereon as it thinks fit. 20. Rectification of mistakes. (1) With a view to rectifying any mistake apparent from the record, the assessing authority, appellate authority or revising authority may, at any time, within five years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section(1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) An order passed under sub-section (1), shall be deemed to be an order under the same provision of law under which the original order the mistake in which was rectified had been passed. CHAPTER – V MISCELLANEOUS 21. Maintenance of accounts by dealers and issue of sale bills or cash memorandum. (1) Every registered dealer and every dealer liable to get himself registered for the purposes of this Act shall maintain and keep true and complete accounts relating to his business as well as such other registers or records as laid down under Sales Tax Act and all such accounts, registers or records shall be retained by the dealer in his safe custody till his assessment or reassessment, as the case may be, for the relevant year is completed or, in case where any appeal, revision or other proceedings in respect of such year has been filed and is pending, the same is disposed of. (2) Every registered dealer and every dealer liable to get himself registered for the purposes of this Act shall issue, in respect of all scheduled goods sold by him a bill or cash memorandum signed and dated by him or his servant, manager or agent showing particulars of his name, address, registration number, if any, and description, quantity and value of goods sold, and shall keep the counterfoil or duplicate of such bill or cash memorandum with him and retain it in his custody for the period mentioned in sub-section (1): Provided that the selling dealer shall also obtain and record in the sale bill or cash memorandum, the name and full address of the buyer, together with his registration number, if any, where the buyer is a dealer, in cases where the price of goods is one thousand rupees or more: Provided further that the provisions of this sub-section shall not apply to a dealer whose total turn over in scheduled as well as other goods in a year does not exceed ten thousand rupees. (3) Every sale bill or cash memorandum to be issued as per sub-section(2) shall be serially machine numbered. 22. Powers to order production of accounts and powers of entry, inspection and seizure. (1) Any officer empowered by the State Government in this behalf including the assessing authority, may for the purpose of this Act, require any dealer to produce before him the accounts and any other documents, and to furnish any information relating to the stocks purchases, sale and deliveries of scheduled goods by the dealer and also any other information relating to his business. (2) If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax or other amount due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records and other documents of the dealer as he may consider necessary, and shall give the dealer a receipt for the same and the accounts, registers, records and documents so seized shall be retained by such officer so long as may be necessary for their examination and for any inquiry or proceeding under this Act. 23. Recognition of Sales Tax check-gate or barriers for the purpose of this Act. (1) With a view to preventing or checking evasion of tax under this Act, checkposts or barriers or both, as the case may be, established or erected under the provisions of Sales Tax Act shall be deemed to be a recognised check-posts or barriers for the purpose of this Act. (2) At every check post or barrier mentioned in sub-section (1) or at any other place when so required by an officer empowered by the State Government in this behalf, the driver or any other person in charge of a goods vehicle or boat shall stop the vehicle or boat, as the case may be, and keep it stationary as long as may reasonably be necessary and allow the Offier in charge of the check-post or barrier or the officer empowered as aforesaid, to examine the contents in the vehicle or boat and inspect all records relating to the goods carried, which are in the possession of such driver or other person in charge who shall, if so required, give his name and address and the name and address of the owner of the vehicle or boat. (3) The Officer in-charge of the checkpost or barrier or the officer empowered as aforesaid shall have power to seize and confiscate any goods which are under transport by a goods vehicle or a boat and are not covered by a way bill issued by the person who consigns the goods in the manner prescribed under the Sales Tax Act: Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard and make an enquiry in the manner prescribed: Provided further that where the person affected makes payment to such officer of the amount of tax payable in respect of such goods to be assessed in the prescribed manner, the goods seized as aforsaid shall be released: Provided also that no order of confiscation shall be made in respect of goods which are not liable to payment of tax under this Act. 24. Transport of goods by road through the State and issue of transit pass. When a vehicle or boat coming from any place outside the State and bound for any other place outside the State and carrying scheduled goods, passes through the State, the driver or any other person incharge of such vehicle shall furnish the necessary information and obtain a transit pass in the prescribed manner and subject to the conditions provided under section 16AA of the Sales Tax Act and the rules made thereunder: Provided that when a transit pass has been issued under Sales Tax Act, no separate transit pass under this section shall be required. 25. Penalties for contracention of provisions of sections 23 and 24. (1) If any person, being the driver or the person in charge of a goods vehicle or boat contravenes the provisions of section 23or section24, the assessing authority after giving such person a reasonable opportunity of being heard, direct him to pay, by way of penalty, a sum not exceeding twice the amount of tax payable in respect of the goods and may for the purpose of realisation of the penalty seize such goods. (2) Where the penlty levied under sub-section (1) is paid, the goods so seized shall be released, but where such penalty is not paid by the person concerned within the time prescribed, the Commissioner shall confiscate the goods so seized. (3) If the goods which are seized or confiscated under the preceding sub-sections are of perishable nature, they shall be sold in the prescribed manner. 26. Manufacturers to collect and pay tax. (1) Notwithstanding anything contained in this Act, every manufacturer of scheduled goods who is registered under the Sales Tax Act shall in respect of sale of its finished products effected by it to a buying dealer, either directly or through an intermediary, shall collect by way of tax an amount equal to the tax payable on the value of such finished products under section 3 of this Act by the buying dealer in prescribed manner and shall pay the tax so collected into the Government Treasury : Provided that the liability of the manufacturer for payment of tax under the sub-section during a year shall be reduced to the extent of tax paid under this Act on the raw materials which directly go into the composition of the finished products during that year in the prescribed manner. (2) Every manufacturer collecting tax under sub-section (1) shall send every month to the assessing authority of the area a statement in the prescribed form containing particulars of tax collected during the preceding month and pay the full amount of tax so collected by it, within twenty days after close of the preceding month in which such collection were made. (3) The amount of tax collected under sub-section (1) and not paid as required under sub-section (2) shall for the purpose of section 11 be deemed to be an amount due under this Act. (4) Every manufacturer collecting tax under sub-section (1) shall reflect the amount of tax collected under this section in the cash memo or sale invoice issued to the buyer. (5) Collection and payment of tax in accordance with sub-sections (1) and (2) shall be without prejudice to any other mode of recovery of tax under this Act from the buying dealer and shall be subject to such adjustments as may be necessary on the completion of assessment of such buying dealer. 27. Forwarding agency, etc., to submit returns. Every clearing or forwarding house or agency, commission agency, transporting agency, shipping agency, shipping out-agency or steamer agency in the State shall submit to the assessing authority of the area such return as may be prescribed of all scheduled goods cleared, forwarded, transported or shipped by it into the concerned local area and the assessing authority concerned shall have the power to call for and examine the books of accounts or other documents in the possession of such agency with a view to verify the correctness of the return submitted. 28. Submission of certain records by owners. The owner or other person in charge of a scheduled goods vehicle or boat shall, in respect of the goods transported by him in such vehicle or boat submit to the assessing authority having jurisdiction over the local area in which the scheduled goods are delivered, such particulars thereof and within such time and manner as may be prescribed. 29. Offences and penalties. (1) Any person who – being a dealer in scheduled goods fails to submit a return as required by the provisions of this Act or the rules made thereunder; or (2) Any person who - wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder; or No court shall take cognizance of any offence punishable under sub-section (2) of section 29 except with the previous sanction of the Commissioner. 31. Composition of offences. The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this Act, by way of composition of such offence- where the offence consists of the failure to pay or the evasion of any tax or other amount recoverable under this Act in addition to the tax or amount so recoverable, a sum of money not exceeding five thousand rupees or double the amount of the tax or amount recoverable whichever is greater; and (1) If the person committing an offence under this Act is a company, the company as well as every person in charge of, and responsible, to the company for the conduct of its business at the time of the commission of the offence shall be deemed to be guilty of the offence and shall be punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, managing agent or any other officer of the company, such director, manager, managing agent or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. "Company" means any body corporate and includes a firm or other association of individuals; and (1) No suit, prosecution or other proceedings shall lie against any officer or servant of the State Government, for any act done or purporting to be done under this Act without the previous sanction of the State Government. (2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceedings if the act was done in good faith in the course of the performance of duties or the discharge of the functions imposed by or under Act. 34. Burden of proof. For the purpose of levy and assessment of tax under this Act, it shall be presumed that every registered dealer or person liable to get himself registered for the purposes of this Act whose place of business is within a local area is liable to pay the tax on the purchase price of all scheduled goods as are dealt with by him and the burden of proving that any transaction of such dealer or person in any of the scheduled goods is not liable to tax shall lie on such dealer or the person, as the case may be. 35. Refund of tax in certain cases. The tax paid by a registered dealer in respect of any scheduled goods shall be refunded to him, where such goods are sold by him in the course of export out of the territory of India. Explanation - (1) For the purposes of this section, the expression "export out of the territory of India" shall have the meaning assigned to it under the provisions of sub-section (1) of section 5 of the Central Sales Tax Act, 1956. (2) The burden of proving that any scheduled goods were sold in the course of export out of the territory of India shall be on the registered dealer. 36. Refund of tax in certain cases. Subject to such conditions and in such manner as may be prescribed, there shall be paid to such local authority every year such sum as may be determined by the Government from out the tax collected under this Act. 37. Power to make rules. (1) The State Government shall subject to the condition of previous publication, make rules, by notification, to carry out the purpose of this Act: Provided that previous publication shall not be necessary where the rules are made for the first time after the commencement of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,- all matters expressly or otherwise required or allowed by this Act to be prescribed; 38. Servants and officers to be public servants. All officers and servants appointed under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860. 39. Notifications to be laid before the Assembly. All notifications issued under sections 3 and 6 shall, as soon as possible after they are published, be laid before the Orissa Legislative Assembly for a total period of fourteen days which may comprise in one or more sessions. 40. Power to remove difficulties. If any difficulty arises in giving effect to the provisions of this Act, the Government may, as the occasion may require, by order, do anything not inconsistent with the provisions of this Act or the rules, which appears to them necessary for the purpose of removing the doubt or difficulty: Provided that no order shall be issued under this section after the expiry of a period of two years from the date of commencement of this Act. 41. Repeal and Saving. (1) Clause (kk) of sub-section (1) of section 131 of the Orissa Municipal Act, 1950 is hereby repealed. (2) Notwithstanding such repeal it shall not affect - the previous operation of the said clause or anything duly done or suffered thereunder; or Part – I Coal, Coke Leather goods not including Footwear Part – II Cakes, Pastries, Sweetmeat, 12[Toffees, Biscuits, Chocolates, Ice cream.] Elevator and Lift and their spare parts and components Part – III Copier, Xerox machine, Fax, TV, VCR, VCP. Вооот, а теперь идем в Definitions и определяем, что имелась... смешно сказать - внутренняя таможенная пошлина! Это в федеративном-то государстве, столь трепетно озабоченного проблемой кашмирского сепаратизма! Мда... Ну что же, прибегнем и мы к эвфемизму (благо, работая с налоговыми адвокатами, научились:) Значит, пошлину с презрением отметаем. Ну... Что совой по лбу, что в лоб об сову (с) OD Пусть будет "ввозной налог штата Орисса":) Или просто "местный налог". Налогом с продаж, к сожалению, его не назвать - там есть ссылка на Закон о налоге с продаж штата Орисса. |
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link 18.05.2006 12:24 |
Я извиняюсь за ужасный вопрос: а что значит "идем в Definitions"? Это где определения дают? |
Да, где дают:) А потом догоняют и добавляют:) пт.2. Definitions. In this Act, unless the context otherwise requires, - "Entry of goods" with all its grammatical variations and cognate expressions, means entry of goods into a local area from any place outside that local area or any place outside the State for consumption, use or sale therein; "Local area" means the areas within the limits of a - Municipal Corporation, Municipality, Notified Area Council, Gram Panchayat, and Other local authority |
Дим, Вы будете смеяться, но я именно поэтому же так уклончиво изначально и ответил - я ведь тоже сначала подумал себе: "Какие нах... бл... ёпть... бл... ввозные пошлины ВНУТРИ государства??!!!" (с) Я А как же freedom of interstate commerce?! :-))))) Госспаддиии, какие же лоера все одинаковые, предсказуемые и какие же они дикие зануды!! :-) |