Amendment status not verified — confirm the current text below against the official source.
Amendoient of Section 3:—In the Delhi Sales Tax Act 1975 (43 of 1975) hereinafter referred to as. Principat Act) in Section 3, for sub-section (7) the following sub-section, shall be substituted, namely:— (7) for the purposes of ibis “Act taxable quantum” Teas -— (a) in relation ‘to -finy dealer who imports for sale any gaods- into Delhi- © —NIL _ (b) in relation to any dealer ‘who manufactures goods for sale regardless of the valuc of * goods manufadiured —Rs. 1,00,000 {c) in relation to any other dealer—Rs. 2,50,000 DELHI GAZETTE : EXTRAORDINARY Provided that if the Admiuistrator is of the opinion thal having regard to the dificuity in maige taining accounts or for other sufficient cause the loxable quantum in respect of any ciass of dealers failing under clause (h) or (¢) should be increased, the Administrator may, by notification in the Official Gazette. fix in respect of such class of dealers such laxable quantum not exceeding Rs, 2,50 lac for clause (b) and Rs, 5.00 lac for clause (c) as may be specified in the notification. fixplanation :--For the purpose of computation ~-of taxable quantum under sub-section (7), thé turnover of sales effected by.a dealer-shall be taken .-into account irrespestive of whether such “soles: are taxab’c under this Act or not.