Amendment status not verified — confirm the current text below against the official source.
III section 2 of the Slkkim Sales Tax Act, I 'IS} (ht,reinaf[1!r re- ferred to a¥ the prindpal Act) ,- (a) after clause (a), the following Explanation shall be inser- ted, namely ;- Short tll1••• oJ ~mmm~mmt. "Explanat!on.- Transfer, delivery, .upply, sales-or dispoaal of goods in ~ny of the manner referred to In clause (rn) shall be deemed to be in- cluded within the meaning of this expr-ession ;"" (b) after clause (bJ the following clause shall be inserted namely:- "{ba) "contractor" me-ans anv dealer who undertakes auv works - coctract for cxecutlon and includes a sub-contractor ;" ' <c) in clause ('1). after Expl.nation 2, the following Explanation shall be inserted, namely ;- "Explanation j •• Any person as aforesaid who transfers, delivers, supplies, sells or otherwise disposes of goods in any of the manner referred to io clause (rn) for commission, remuneration or otherwise, for cash, deferred payment or ether valuable coris ideration , shall be deemed to be a dealer fpr the purposes of this Ac-t." (d) Explanation below clause (~) shall be deleted i (e) in clause rr) ,- (I} for the existing Explanation, the following Explanerion shall be substtruted, namely ., "Explanation .• The turnover in each year sball (r.elude- (a) the amounts realised by a dealer by sale of surplus, unservicca- ble and discarded ~oods, fixed or other assets, of the business, by. products and subsidiary products or mamJ.cture Or processing. and (b) the aggregate amount lor which goods are transferred, delivered. 2 supplied, sold c r c tlierwise disposed of in any "f in the manner referred to in c lause (rn) by a dealer ; but ,hall'not include sales in a canteen owned and run bv a de aler for the benefit of his workmen or labourers ;" . ~r) after clause (r), the following clause shall be inse rt ed, narnclv .- "(re) "works contract" means and includes any agreement for carrying out, for cash, deferred p~ym~nt c r other valuable convide rat io n , the construe tlon, fitting out, improve- ment or repair c-f any bui lding, road, bridge or other immovable proper!)' or the installation, fitting out, improvement or repair of any movable pro- perty. Explanation. - A sub-contract for carryinr; out .ny or all of the aforesaid works shall be deemed to be a works coot;acl." insertion if new