FINANCE DEPARTMENT

NOTIFICATION

The 31st March, 2001.

S.R.O. No. 160/2001. In exercise of the powers conferred by clause (b) of sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Act 74 of 1956), the State Government, having been satisfied that it is necessary so to do in the public interest, do hereby direct that, with effect from the 1st April, 2001, the tax on sale of the following goods in the course of inter-State trade or commerce by a dealer, having his place of business in the State of Odisha, shall be calculated at the rate of one per cent subject to the condition of production of declaration in form "C" prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957 obtained from the purchasing dealer, namely : -

  1. Processed and fabricated steel goods including transmission towers and furniture where the entire stock of iron and steel used as raw materials in manufacturer of the goods has suffered tax under Odisha Sales Tax Act ;

  2. Processed and fabricated aluminium goods where the entire stock of aluminium ingots or wire used as raw materials in manufacturer of the goods has suffered tax under Odisha Sales Tax Act ;

  3. Cashew kernels ;

  4. Edible oil and Vanaspati ;

  5. Jute goods ;

  6. Goods manufactured by SSI units in the State of Odisha when sold directly or marketed by OSIC after purchasing the same from such SSI units ;

  7. Electronics goods, Computer, Hardware and Software;

  8. Goods imported to the State of Odisha from outside the territory of India;

  9. Chemical fertiliser.

[No.14700-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government


The 31st March, 2001.

S.R.O. No.161/2001.  In exercise of the powers conferred by clause (b) of sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956), the State Government, having been satisfied that it is necessary so to do in the public interest, do hereby direct that, with effect from the 1st April, 2001, the tax on sale of the following goods in the course of inter-State trade or commerce by a dealer, having his place of business in the State of Odisha, shall be calculated at the rate of two per cent subject to the condition of production of declaration in form "C" prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957 obtained from the purchasing dealer, namely : -

  1. Pig Iron.
  2. Polyester Staple Fibre and Filament Yarn.
  3. Ferro Alloys and Ferro Silicon.
  4. Medium Density Fibre Board.
  5. Poly Propylene (PP) / High Density Poly Ethylene (HDPE)

[No.14701-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government


The 31st March, 2001.

S.R.O. No.162/2001. In exercise of the powers conferred by clause (b) of sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956), the State Government, having been satisfied that it is necessary so to do in the public interest, do hereby direct that, with effect from the 1st April, 2001, no tax under the said Act shall be payable by any dealer having his place of business in the State of Odisha in respect of the sales, effected by him in the course of inter-State trade or commerce from such place of business, of goods declared under section 14 of the said Act other than iron and steel referred to in clause (iv) of the said section subject to the following conditions, namely : -

  1. The dealer effecting sales in the course of inter-State trade or commerce proves that the tax under the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947) has been paid in respect of purchase or sale of such goods;

  2. The dealer effects inter-State sales of such goods in the same form in which it was purchased;

  3. The dealer effecting sales of such goods in the course of inter-State trade or commerce does not claim reimbursement of the tax paid under the Odisha Sales Tax Act, 1947 under the provisions contained in clause (b) of section 15 of the Central Sales Tax Act, 1956 readwith section 14-B of the Odisha Sales Tax Act, 1947 and rule 42-A of the Odisha Sales Tax Rules, 1947; and

  4. The dealer effecting sales in the course of inter-State trade or commerce furnishes declaration in Form "C" or "D" prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957 as the case may be, obtained from the purchasing dealer/Government Department.

[No.14702-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government

 

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