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Gujarat Sales Tax Rules, 1970
 
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  INTRODUCTION 
 SHORT TITLE 
 DEFINITIONS 
 PROCESSES NOT INCLUDED IN "MANUFACTURE 
 GOODS RETURNED TO A DEALER 
 SUB-ORDINATION OF OFFICERS 
 QUALIFICATION OF MEMBERS OF TRIBUNAL AND TERMS OF OFFICE 
 6A QUALIFICATIONS OF MEMBERS OF SETTLEMENT COMMISSION, ETC 
 APPLICATION FOR REGISTRATION OF DEALER LIABLE TO PAY TAX UNDER THE ACT 
 APPLICATION OF VOLUNTARY REGISTRATION 
 8A FURNISHING OF SECURITY 
 GRANT OF OR ENDORSEMENT ON CERTIFICATE OF REGISTRATION 
 10 EXHIBITION OF CERTIFICATE OF REGISTRATION 
 11 CANCELLATION OF CERTIFICATE OF REGISTRATION OR ENDORSEMENT THEREON 
 11A APPLICATION FOR FRESH REGISTRATION 
 11AB PUBLICATION OF DETAILS OF CANCELLATION OF REGISTRATION OF CERTIFICATES 
 12 APPLICATION FOR LICENCE, RECOGNITION OR PERMIT 
 13 APPLICATION FOR SUBSTITUTION OF LICENCE AND THE PERIOD OF EXPIRY OF AUTHORISATION DEEMED AS LICENCE 
 14 FURTHER REQUIREMENTS FOR GRANT OF A LICENCE 
 15 GRANT OF LICENCE, RECOGNITION OR PERMIT 
 16 SUBMISSION OF SPECIMENS OF SIGNATURE 
 17 NOMINATION OF PERSONS BY LICENSED DEALERS, ETC 
 18 MAINTENANCE OF CERTAIN REGISTERS BY LICENSED DEALERS AND COMMISSION AGENTS HOLDING PERMITS 
 19 SURRENDER OF LICENCE, ETC. OR SUSPENSION OR CANCELLATION THEREOF 
 20 DECLARATION UNDER SECTION 60 
 21 INFORMATION UNDER SECTION 38 
 21A AMENDMENT IN THE CERTIFICATE OF REGISTRATION ON CHANGING THE PLACE OF BUSINESS 
 21B DECLARATION UNDER SECTION 60A OF THE GUJARAT SALES TAX ACT, 1969 
 22 ADDITIONAL COPIES OF CERTIFICATE OF REGISTRATION, ETC 
 23 PRODUCTION OF CERTIFICATE OF REGISTRATION, ETC 
 24 FORM OF CERTIFICATE UNDER SECTIONS 4, 12, 13, 19A, 19B AND 49 
 24A AUTHORITY FROM WHICH THE FORMS PRESCRIBED UNDER THE RULE 24 
 24B CONDITIONS TO BE FULFILLED FOR OBTAINING FROM THE REGISTERING AUTHORITY BOOKS CONTAINING FORMS PRESCRIBED UNDER RULE 24 
 25 SUBMISSION OF RETURNS AND DECLARATIONS 
 26 SPECIAL PROVISIONS FOR RETURN AND DECLARATION IN CERTAIN CASES 
 27 CONSOLIDATED RETURNS 
 27A ACCOMPANIMENT OF CHALLAN TO RETURN OR DECLARATION 
 28 FORM OF SERVICE OF NOTICE UNDER SUB-SECTION (2) OF SECTION 40 
 29 RETURNS OR DECLARATION BY DEALERS HAVING NO FIXED OR REGULAR PLACE OF BUSINESS IN THE STATE 
 30 EXEMPTION FROM FURNISHING OF RETURNS OR DECLARATIONS 
 31 TIME FOR PAYMENT 
 32 METHOD OF PAYMENT 
 32A DEDUCTION AT SOURCE 
 33 NOTICE FOR PAYMENT OF TAX 
 33A APPLICATION FOR PERMISSION TO PAY COMPOSITION IN LIEU OF TAX 
 33B APPLICATION FOR PERMISSION TO PAY COMPOSITION UNDER SECTION 55B 
 33C COMPOSITION IN LIEU OF TAX ON SALE OF LOTTERY TICKETS 
 34 NOTICE UNDER SUB-SECTION (3) OF SECTION 41 
 35 NOTICE UNDER SUB-SECTIONS (5) AND (6) OF SECTION 41 
 36 NOTICE UNDER SECTIONS 44, 45 OR 46 
 36A FORM OF APPLICATION TO BE MADE BY A DEALER UNDER SECTION 44A 
 37 ORDER OF ASSESSMENT 
 37A CONDITIONS SUBJECT TO WHICH COMMISSIONER MAY GRANT EXTENSION 
 37B CONDITIONS SUBJECT TO WHICH COMMISSIONER MAY ALLOW DEEMED ASSESSMENT UNDER THE THIRD PROVISO TO SUB-SECTION (3) OF SECTION 41 
 38 OMITTED 
 39 SUPPLY OF COPY OF ORDER OF ASSESSMENT 
 39A FORM OF COMMUNICATION OF DRAFT ORDER UNDER SUB-SECTION (1) OR (2) OF SECTION 46A AND MANNER OF SERVICE OF SUCH ORDER ON A DEALER 
 40 ASSESSMENT CASE RECORD 
 41 DRAW BACK, SET-OFF OR REFUND OF TAX ON THE GOODS PURCHASED BY A LICENSED DEALER AGAINST FORM 17B AND HELD BY HIM IN STOCK AS ON 31ST MARCH, 1992 
 41A DRAWBACK, SET-OFF OR REFUND OF TAX FOR THE GOODS HELD BY A LICENSED DEALER IN STOCK ON THE APPOINTED DAY 
 42 DRAWBACK, SET-OFF, OR REFUND OF TAX FOR THE GOODS PURCHASED BY A MANUFACTURER 
 42A OMITTED 
 42B OMITTED 
 42C OMITTED 
 42D DRAWBACK, SET-OFF OR REFUND OF TAX FOR GOODS PURCHASED BY A SPECIFIED MANUFACTURER COMMISSIONING A NEW SMALL SCALE INDUSTRY 
 42E DRAWBACK, SET-OFF OR REFUND OF PURCHASE TAX UNDER SECTION 15B 
 42F DRAWBACK, SET-OFF OR REFUND OF THE TAX PAID IN RESPECT OF THE GOODS DESCRIBED IN ENTRY AT SL. NO. 5 OF SCHEDULE II, PART A OF THE ACT, HELD IN STOCK AS ON 7-6-1992 
 42G DRAWBACK, SET OFF OR REFUND OF THE TAX PAID BY A MANUFACTURER OF THE GOODS DESCRIBED IN ENTRY 5 OF SCHEDULE II, PART A OF THE ACT 
 43 DRAWBACK, SET-OFT OR REFUND OF GENERAL SALES TAX FOR THE GOODS PURCHASED BY A LICENSED DEALER ON OR AFTER THE APPOINTED DAY 
 44 DRAWBACK, SET-OFF OR REFUND OF TAX FOR THE PURCHASES OF GOODS SOLD IN THE COURSE OF INTER-STATE TRADE OR COMMERCE, OR OF EXPORT OUT OF THE TERRITORY OF INDIA OR TRANSPORTED TO A PLACE OUTSIDE THE STATE OF GUJARAT 
 44A DRAWBACK, SET-OFF OR REFUND OF TAX FOR THE PURCHASES OF GOODS, BY A LICENSED DEALER UNDER SECTION 12(1)(AA) OR SECTION 12(2)(AA) AND SOLD IN THE COURSE OF THE INTER-STATE TRADE OR COMMERCE 
 45 REFUND OF TAX FOR THE PURCHASE OF DECLARED GOODS SOLD IN THE COURSE OF INTER-STATE TRADE OR COMMERCE 
 46 DRAWBACK, SET-OFF ETC., TO A SUCCESSOR OR A TRANSFEREE 
 47 GENERAL CONDITIONS FOR GRANT OF DRAWBACK, SET-OFF OR REFUND 
 47A COMPUTATION OF ADDITIONAL TAX UNDER SECTION 4A FOR THE PURPOSE OF DRAWBACK, SET-OFF AND REFUND 
 48 FURTHER CONDITIONS IN RESPECT OF ADJUSTMENT OF DRAWBACK, SET-OFF ETC., IN CERTAIN CIRCUMSTANCES 
 49 REMISSION OF TAX IN CASES OF LOSS DUE TO CALAMITIES, ETC 
 50 REDUCTION OF SALE PRICE FOR LEVY OF TAX 
 50A REDUCTION OF SALE PRICE FOR LEVY OF TURNOVER TAX 
 51 ORDER SANCTIONING REFUND 
 52 REFUND ACCORDING TO REVISED RETURNS OR DECLARATION 
 52A ADJUSTMENT OF EXCESS PAYMENT OF TAX, IN A QUARTER OF THE SAME YEAR 
 53 REFUND PAYMENT ORDER 
 54 REFUND ADJUSTMENT ORDER 
 55 CANCELLATION OF REFUND ADJUSTMENT ORDER 
 56 ORDER SANCTIONING INTEREST ON DELAYED REFUNDS 
 57 INTEREST PAYMENT ORDER 
 58 PARTICULARS TO BE SPECIFIED IN BILL OR CASH MEMORANDUM 
 59 PERIOD FOR PRESERVATION OF ACCOUNTS BOOKS, ETC 
 60 NOTICE FOR PRODUCTION OF ACCOUNTS, DOCUMENTS, ETC 
 61 NOTICE OF INSPECTION 
 62 RETENTION OF BOOKS OF ACCOUNTS, REGISTERS AND DOCUMENTS SEIZED 
 62A DECLARATION UNDER SUB-SECTION (3) OF SECTION 59A 
 62AA PROCEDURE FOR TRANSIT PASS 
 62AAA DECLARATION UNDER SECTION 59AAA 
 62B OMITTED 
 63 SUBMISSION OF APPEAL OR APPLICATION FOR REVISION 
 64 FURNISHING OF SECURITY 
 65 SUMMARY REJECTIONS 
 66 HEARING 
 67 NOTICE TO PERSON LIKELY TO BE AFFECTED ADVERSELY 
 68 SUPPLY OF COPY OF ORDER TO THE APPELLANT OR APPLICANT AND TO THE OFFICER CONCERNED 
 69 NOTICE FOR RECTIFICATION OF MISTAKE 
 70 FEES 
 71 QUALIFICATIONS OF SALES TAX PRACTITIONERS 
 72 FORMS OF AUTHORITY UNDER SECTION 83 
 73 AUTHORITY OF AGENT TO CONTINUE 
 74 NOTICES 
 75 APPLICATION FOR COPIES OF DOCUMENTS 
 76 ORDER ACCEPTING COMPOSITION MONEY 
 77 MANNER OF GRANT OF EXEMPTION 
 78 OFFENCE AND PENALTY FOR BREACH OF RULES 
   


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Few Judgments On This Act:-


  M/s. Ultratech Cement Limited Versus State of Gujarat & Others, 07/12/2017.  

  M/s. WS Retail Services Private Limited, Rep. herein by its authorised signatory Anil Gupta (Adult) & Others Versus The State of Karnataka, Rep. by its Finance Secretary, Bangalore & Others, 14/11/2017.  

  M/s. SRD Nutrients Private Limited Versus Commissioner of Central Excise Guwahati, 10/11/2017.  

  Tarajyot Polymers Ltd., Represented by its Director Sureshkumar Ramsisaria Versus Union of India, Ministry of Finance, Represented by its Secretary, Department of Revenue, New Delhi & Others, 01/11/2017.  

  On Quest Merchandising India Pvt. Ltd. & Others Versus Government of NCT of Delhi & Others, 26/10/2017.  

  Patina Gold Ornaments Pvt. Ltd. Versus The Assistant Commissioner (CT), Park Road Circle, Erode & Another, 22/09/2017.  

  State of Gujarat & Another Versus The I.R.C.G. & Others, 29/08/2017.  

  M/s. Smart Chip Ltd. Noida, U.P., rep. By its Authorised Signatory Pritpal Singh Sachdev & Others Versus The Secretary to Government Transport Department Chennai & Others, 23/08/2017.  

  Padmavathy Versus The Authorised Officer Dhanalakshmi Bank Ltd., Peenya Branch Bangalore & Others, 18/08/2017.  

  M/s. Chemplast Sanmar Ltd (LSI), Karaikal Versus The Appellate Assistant Commissioner (CT), Union Territory of Puducherry, 16/08/2017.  

  Commissioner of Income Tax ? 1, Mumbai Versus M/s. Hindustan Petroleum Corporation Ltd., 03/08/2017.  

  Bhajansingh Gopalsingh Sardar Versus State of Gujarat & Others, 02/08/2017.  

  Rajan Kumar Versus State of H.P. & Others, 31/07/2017.  

  Bimolangshu Roy (Dead) Through LRs Versus State of Assam & Another, 26/07/2017.  

  Kavitha G. Pillai Versus The Joint Director, Director of Enforcement, Government of India, 26/07/2017.  

  Eera Through Dr. Manjula Krippendorf Versus State (Govt. of NCT of Delhi) & Another, 21/07/2017.  

  Roger Shashoua & Others Versus Mukesh Sharma & Others, 04/07/2017.  

  M/s. AP Steels, Versus The Commissioner of Central Excise, 30/06/2017.  

  K. Ratna Prabha & Others Versus State of Telangana rep. by its Special Standing Counsel ACB & Others, 20/06/2017.  

  Ch. Laxminarayana Versus The State of Telangana rep. by its Special Public Prosecutor for CBI, 01/06/2017.  

  Bharati Hexacom Limited, represented by Sib Kumar Sarma, Deputy General Manager (Legal & Regulatory) Versus The Union of India, represented by the Secretary to the Ministry of Communications & Information Technology, Department of Telecommunications (Access Services Cell), New Delhi & Others, 16/05/2017.  

  Susy & Others Versus The Commissioner of Excise & Others, 09/05/2017.  

  Export-Import Bank of India & Others Versus GOL Offshore Ltd., 05/05/2017.  

  Bihar Distillers & Bottlers Pvt. Ltd., Chandigarh & Others Versus The State of Bihar through the Chief Secretary, Government of Bihar, Patna & Others, 03/05/2017.  

  Ahmedabad Urban Development Authority Versus Assistant Commissioner of Income Tax (Exemption), 02/05/2017.  

  Indusind Media & Communications Limited - Thro' Sanjeev Ahuja Versus State of Gujarat & Others, 26/04/2017.  

  Vipulbhai Mansingbhai Chaudhary Versus State of Gujarat & Another, 17/04/2017.  

  M/s. Sahkar Seeds Corporation Versus M/s. Dharti Seeds, 17/04/2017.  

  M/s. Senthil Pile Foundation, Malar Illam, Rep by Authorized Signatory, M. Senthilkumar, Trichy VersusThe Chief Engineer, TWAD Board, Tanjore & Others, 13/04/2017.  

  The Commissioner of Central Excise, Chennai Versus M/s. Intimate Fashions India (P) Ltd., Guduvancherry & Another, 12/04/2017.  

  Anil Vasudev Rajgor Versus State of Gujarat & Another , 11/04/2017.  

  Hakkimuddin Taherbhai Shakor (Trustee) Versus State of Gujarat, 30/03/2017.  

  M/s. Mahindra Holidays & Resorts India Ltd. represented by its Authorized Officer Versus The Intelligence Officer & Others, 29/03/2017.  

  M/s. S.G.S. Enterprises, Rep. by its Proprietor G. Yuvaraj Versus The Assistant Commissioner (CT), Chennai & Another, 28/03/2017.  

  Ram Kishan Fauji Versus State of Haryana & Others, 21/03/2017.  

  M/s. JKM Graphics Solutions Private Limited, Rep. by S. Ravi, Director Versus The Commercial Tax Officer, Vepery Assessment Circle, Chennai, 01/03/2017.  

  Anu S. Nair Versus The University of Kerala represented by its Registrar & Others, 21/02/2017.  

  E. Merck (India) Ltd. Versus Commissioner of Income Tax, Bombay City-III, 10/02/2017.  

  Murjibhai Vishram Varsani Versus Adam Alimamad Kumbhar & Others, 02/02/2017.  

  The Assistant Director, Directorate of Enforcement, Govt. of India, Ministry of Finance, Chennai Versus T.T.V. Dinakaran, 01/02/2017.  

  The Assistant Director, Directorate of Enforcement, Govt. of India, Ministry of Finance, Chennai Versus T.T.V. Dinakaran, 01/02/2017.  

  M/s. India Cements Investments Services Limited, Represented by its Assistant General Manager (Operations) K. Sathyanarayanan Versus T.P. Nallusamy, 23/01/2017.  

  M.S. Anoop Versus State of Kerala represented by Principal Secretary, Department of Taxes & Others, 12/01/2017.  

  The Tribune Trust & Another Versus Commissioner of Income Tax, Chandigarh & Another, 23/12/2016.  

  Dream Land Estate, Chozhikode P.O., Kulathupuzha Versus State Of Kerala, Represented By Principal Secretary To Government, Department Of Higher Education, Thiruvananthapuram & Another, 21/12/2016.  

  Nanded Zilla Dekhrekh Sahakari Sanstha Maryadit Nanded, through it's Chief Executive Officer Versus Narhar Pralhadrao Kulkarni & Others, 20/12/2016.  

  The Indian National Trade Union Congress & Another Versus State of Kerala, Represented by Its Secretary, Industries Department, Government of Kerala, 19/12/2016.  

  Ahmedabad Municipal Corporation Versus GTL Infrastructure Ltd. & Others, 16/12/2016.  

  Ravindra Ramchandra Waghmare Versus Indore Municipal Corporation & Others, 29/11/2016.  

  Mottaiyandi Chettiar (Died) & Others Muthulakshmi & Others, 24/11/2016.  










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