Amendment status not verified — confirm the current text below against the official source.
ln the Sikkim Value Added Tax Act, 2005, in sub-seclion (8) of Section 30,- (i) after the words arrd ligures, "sub-section (2)" and before the word "within", the following words and figures shall be inserted, namely:-"or quarterly abslract statement under sub-soction (4)"; (ii) for the word "of ", appearing afler the word "rate" and belore the words "live hundred", the words "not exceeding" shall be substituted. By Order, R.K. PUHKAYASTHA (SSJS), L.B.CUM-SECRETAFIY, LAW DEPARTMENT. FILE NO,16 (82) LD/2008 s.G.P.G. . 131/ Gazeue /150 Nos./Dt:- 16.4.2008. GOVERNMENT SIKKIM EXTRAORDINABY PUBLISHED BY AUTHORITY GAZETTE Gangtok Wednesday 21st July, 2010 No.357 GOVERNMENT OF SIKKII\4 LAW DEPARTI],1ENT GANGTOK No.11/LD/P/2010 Date: 17 -7 .2O1O NOTIFICATION The following Act passed by the Sikkim Leglslative Assembly and having received the assent of the Governor on the 29ri day ot Ju ne, 2010 ls hereby published ior general lnlormatlon _ THE SIKKIM VALUE ADDED TAX {AMENDMENT) ACT,20'10 ACT NO. 11 0F 2010 AN ACT fudhe. to amend the Sikklm Value Added Tax Ac1, 2005, 8e il enacted by the Leglsiature oi Sikkim in the Sixtieth Year ollhe Republic of lrdia as fo lows:' Short title, 1. (1) Thls Act may be ca led the Sikkim Value Added Tax (Amendrn enl) Act, 20T 0. (2) lt extends io whole of Sikkim. (3) Unless otherwise speciiically provided, il shall come lnto force al once. ln the Sikkim Va ue Added Tax Act, 2005, (hereinafter referled to as the said Acl), for cLause (xxvili) oi section 2, ihe following ciause shal lle subsiiiuted, namely:- '(xxvil ) "Sale" with allits grammatical varlations and cognate expressrons, meafs every tlansfer oi properly jn goods by one person 10 another lor cash or deierred payment or ior any other valuable cons deration and (a) a kanster, otherw se than in pursLrance oi a conllact, oJ propefty ln goods for cash, deierred payment or other valuable consideralioni (b) a transierol property in goods (!'!hether as goods orin some olherform) involved ln the execution oi a vlorks coftracti (c) a de ivery of goods on h re pu'chase or any othcr system ol payment in Substltution o, 2. olause (xxviii) ol insiallmenl; (cl) a lransfer oJ ihe right 10 use any goods ior any purpose, !!heiher or nol for a specilied period, tor cash delerred payrnent or any olher valuab e consldelal on; le) a supply t)y !!ay ol cr as part of any servlce or in any olher manner !rhalsoevel oi goods belag food or any olher artic e lor human consumption any drlnk lwhether or nol intoxlcating) whe'e s!rcfl supply or serv ce ls for cash, deieried paymenl or other valuab e conslderallon 1f) a transJeroi goodsby any !nlncorporated associallon orbody oi persons to a mernber lhereo{ for cash, deierred paymenl or any olher va uab e conslderai on, and s!ch iransler, dellvery or supply o{ any goods shal be deen ed to be a sale ol those goods by the person mak ng lhe iransler' del very or supply and purchase of those goods by the person lo whom such ir;nsler, deliveryorsLrpply is made, bui does not include a mortgage' hypothecat on, charge or P edgel amendmenl ol 3. Provlded that ih€se prov sions sha I be deemed to have come inio clause(xxix)ol force on the firsl day oi Apr ,2005 " seclon 2 ln the said Act, in clause (xx x) oi sect on 2, the following proviso shali be inserted, namel]r:_ "Provided ihat ihe Siate Governfirent may, ii satisfied to do so in publcinterest,lromimetollme,bynolilicalionexcUdeanyleves under any olher Act for the time being n Jorce, lrom being part oi lhe sale price for Levy oi lax Lrnder th s Act.'