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Tobacco Cess Act, 1975 Complete Act

Title: Tobacco Cess Act, 1975

State: Central

Year: 1975

Preamble1 - TOBACCO CESS ACT, 1975 Section1 - Short title, extent and commencement Section2 - Definitions Section3 - Duties of excise on virginia tobacco Section4 - Duties of customs on tobacco (Omitted) Section5 - Crediting proceeds of duties to Consolidated Fund of India Section6 - Penalty for evasion of duty of excise payable under section 3 Section7 - Offences by companies Section8 - Jurisdiction of Court Section9 - Previous sanction of Central Government Section10 - Protection of action taken in good faith Section11 - Power of Central Government to make rules

Tobacco Cess Act, 1975 Complete Act

State: Central

Year: 1975

.....used in this Act and not defined, but defined in the Tobacco Board Act, 1975, shall have the meanings respectively assigned to them in that Act. SECTION 03: DUTIES OF EXCISE ON VIRGINIA TOBACCO (1) There shall be levied and collected, byway of a cess for the purposes, of the Tobacco Board Act, 1975, a duty of excise at the rate of one paisa per kilogram on Virginia tobacco which is produced in India and sold at5[an auction platform]. (2) The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on Virginia tobacco under any other law for the time being in' force. (3) The duty of excise payable under sub-section (1) in respect of any Virginia tobacco sold at 5[an auction platform] shall be payable by the seller thereof to the person or authority prescribed in respect of such platform. (4) The person or authority prescribed in respect of5[an auction platform] shall collect the duty of excise payable on Virginia tobacco sold at such platform and pay the amount so collected to the Central Government in such manner and within such time as may be prescribed. (5) If any duty of excise payable under this section, or if any amount.....

Delhi Sales Tax Act, 1975 Complete Act

State: Delhi

Year: 1975

.....purchased within a period of twelve months prior to the date of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as it was then in force, or under this act; (v) sale to a registered dealer (A) of goods of the class or classes specified in the certificate of such dealer, as being intended for use by him as raw materials in the manufacture in Delhi of any goods, other than goods specified in the Third Schedule or newspapers, (1) for sale by him inside Delhi; or (2) for sale by him in the course of inter-State trade or commerce, being a sale occasioning or effected by transfer of documents of title to such goods during the movement of such goods from Delhi; or (3) for sale by him in the course of export outside India being a sale occasioning the movements of such goods from Delhi, or a sale effected by transfer of documents of title to such goods effected during the movement of such goods from Delhi, to a place outside India and after the goods have crossed the customs frontiers of India; or (B) of goods of the class or classes specified in the certificate of registration of such dealer as being.....

Tobacco Cess Act, 1975 Section 6

Title: Penalty for Evasion of Duty of Excise Payable Under Section 3

State: Central

Year: 1975

Whoever wilfully or intentionally evades or attempts to evade the payment of any duty of excise payable by him under section 3, or the payment of any amount collected by way of duty under that section shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.