Lawgist66Exemptions
(1) If the Administrator is of opinion that it is necessary or expedient in the public interest so to do, he may, with the previous approval of the Central Government, exempt, by notification in the Official Gazette, and subject to such conditions, if any, as he may impose, any specified class of sales by any specified class of dealers from payment of the whole or any part of the tax payable under this Act.
(2) If in respect of any sales which are exempt from payment of tax under sub-section (1), a breach of any of the conditions subject to which such exemption was granted, is committed, the dealer responsible for such breach shall be liable to pay tax in respect of all such sales as if no such exemption had been granted.
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- 58 Service of notice when family is disrupted or firm is dissolved
- 59 Service of notice in the case of discontinued business
- 60 Appearance before any authority in proceedings
- 61 Change of an incumbent of an office
- 62 Extension of period of limitation in certain cases
- 63 Returns, etc., to be confidential
- 64 Setting up of check-posts and barriers
- 65 Publication of names, etc., of dealers whose certificates of registration are cancelled
- 66 Exemptions
- 67 Bar of suits in civil courts
- 68 Transfers during pendency of proceedings void
- 69 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
- 70 Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue
- 71 Power to make rules
- 72 Rules to be laid before Parliament
- 73 Repeal and savings
- 74 Removal of difficulties
- 75 Transitional provisions
