Amendment status not verified — confirm the current text below against the official source.
Inserted by the Sikkim Sales Tax (Amendment) Act No. 4 of 1986 with effect from 12J5f1983. (a) his turnover during that period on- (i) the sales, at the subsequent stages of sales, of such goods as are specified. by a notification, issued under section 6 to be subject to tax at the first point in the series of sales in Sikk im in respect of which tax due under this Act is shown to have been paid to the sa- tisfaction of the prescribed authority; (ii) the sales of goods exempted under section 8; (iii) the transactions not liable to tax under section 9; (iv) the sales of goods which are proved to the satis- faction of the Commissioner to have already been sub- jected to tax under th is Act; (v) the sales to a registered dealer- (a) of goods of the class or classes specified in the certi- ficate of registration of such dealer, as being intended for use by him as raw materials in the manufacture in the State of any goods, other than goods declared as tax-free under section 8,- (l) for sale inside the State ; or (2) for sale in the course of inter-State trade or comme- rce, being sale occasioning or effected by transfer of docu- ments of title to such goods during the movement of such goods from the State; or (3) for sale in the course of export outside India being a sale occasioning the movement of such goods from the State, or a sale effected by transfer of documents of title to such goods during the movement of such goods from the State, to a place outside India and after the goods crossed the customs frontiers of India; or (b) of the goods other than those notified under section 6 as taxable at the first point in the series of sales, of the class or classes specified in the certificate of registration of such a dealer as being intended for resale by him in the State or for sale in the course of inter-State trade or commerce or in the course of export outside India in the manner specified in item (2) or item' (3) of item (a) of this sub-clause as the case may be; and (c) 'of containers' or other materials for the packing of goods of the class or classes specified in the certificate of, registration of such dealer, other than declared goods inten- ded for sale or re-sale: Provided that no deduction in respect of sale referred to in sub-clause (v) shall be allowed unless a true declara- tion duly filled and signed by the registered dealer to whom the goods are sold, and containing the prescribed particulars in the prescribed form is furnished in the prescribed manner and within the prescribed time, by the dealer who sells the goo.Is : Provided further that where any goods are purchased by a registered dealer for any of the purposes mentioned in sub-clause (v) but are utilised by him for a different purpose, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the sell ing dealer but shall be included in the taxable turnover of the purchasing dealer; (vi) such other transactions as are exempted from payment of tax by a notification issued under sub-section (2).