.....the Custom authorities for payment of custom duty at the time of the import of such goods." Section 3 - Amendment of section 3 In the principal Act, in section 3, for sub-section (4), the following shall be substituted, namely:- "(4) The net tax of a dealer shall be paid within twenty one days of the conclusion of each calendar month. Explanation.- The obligation to pay the tax arises by virtue of this provision and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer.". Section 4 - Amendment of section 9 In the principal Act, in section 9,- (i) in sub-section (9), in clause (a), for sub-clause(ii), the following shall be substituted, namely, - (ii) "balance 2/3rd of such input tax, in equal proportions, in corresponding tax periods, in two immediately successive financial years:"; (ii) after sub-section (10), the following sub-section, shall be inserted, namely:- "(11) Subject to sub-section (1), (2) and (3) of this section, the tax credit of goods to be used for sale, as defined in sub-clause (vi) of clause (zc) of sub-section (1) of Section 2 of the Act, shall be allowed as follows: (a) 1/4th of the input tax.....
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