The following Act of the Orissa Legislative Assembly having been assented to by the Governor on the 9th September, 2005 is hereby published for general information.
ORISSA ACT 11 OF 2005
THE ORISSA VALUE ADDED TAX (AMENDMENT) ACT, 2005
AN ACT TO AMEND THE ORISSA VALUE ADDED TAX ACT, 2004.
BE it enacted by the Legislature of the State of Orissa in the Fifty-sixth Year of the Republic of India as follows:-
1. Short title and commencement.
(1) This Act may be called the Orissa Value Added Tax (Amendment) Act, 2005 .
(2) It shall be deemed to have been come into force on the 1st day of July, 2005.
2. Amendment of section 10.
In the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005.) (hereinafter referred to as the principal Act), in section 10, in sub-section(4), in clause (d), for the letters and figure "Rs.2,00,000", the letters and figure "Rs.3,00,000" shall be substituted.
3. Amendment of section 14.
In the principal Act, in section 14, in sub-section (1), the following provisos shall be added, namely :-
"Provided that a registered dealer of any particular class or category, as the Government may, by notification, specify, who may, at his option, pay in lieu of tax payable by him under this sub-section, tax at the rate specified in that schedule on the maximum retail price (MRP) of such goods in the manner as may be prescribed:
Explanation : The expression "maximum retail price (MRP)" means the price printed on level or packet of the goods or regulated price of the goods, if any:
Provided further that a registered dealer of any particular class or category as the Government may, by notification, specify, shall pay, in lieu of tax payable under this sub-section, a lumpsum tax fixed in such manner as may be prescribed.
4. Amendment of section 16.
In the principal Act, in section 16, for the words "rupees ten lakhs", the words "rupees twenty lakhs" shall be substituted.
5. Amendment of section 21.
In the principal Act, in section 21, in sub-section (1), for the closing portion beginning with the words "outstanding tax" and ending with the words "that dealer", the following shall be substituted, namely:-
"outstanding tax, interest and penalty under this Act or under the Central Sales Tax Act, 1956 (74 of 1956.) and the rules made thereunder, against that dealer".
6. Amendment of section 26.
In the principal Act, in section 26, for sub-section (1) including the proviso thereto, the following sub-section shall be substituted, namely:-
"(1) Any dealer or person, -
(a) who intends to establish a business for the purpose of manufacturing or processing of taxable goods of value exceeding rupees one lakh per year for sale, or
(b) whose gross turnover during a period not exceeding twelve months exceeds ten thousand rupees,
may, notwithstanding that he is not liable to pay tax under section 10, apply in the prescribed form and manner to the registering authority for registration:
Provided that for the purpose of clause (b) the limit regarding the amount of gross turnover as aforesaid shall not apply in case of a company registered under the Companies Act, 1956, (1 of 1956) a Society registered under the Orissa Cooperative Societies Act, 1962 (Orissa Act 2 of 1963.) or a Department of Government:
Provided further that for the purposes of this sub-section, the dealer or person, as the case may be, shall have to furnish such evidence as may be required by the registering authority in support of his business or as the case may be, in support of his intention to establish a business for manufacturing or processing of taxable goods for sale".
7. Amendment of section 34.
In the principal Act, in section 34, in sub-section (1), for the words "two per centum", the words "one per centum" shall be substituted.
8. Amendment of section 77.
In the principal Act, in section 77, -
(i) in sub-section (1), after the figure "45" and before the word and figure "or 52", the comma and figure ",49" shall be inserted;
and
(ii) to sub-section (3), the following proviso shall be added, namely:-
"Provided that an appeal preferred after a period of thirty days may be admitted by the prescribed authority if he is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.".
9. Insertion of new section 102A.
In the principal Act, after section 102, the following section shall be inserted, namely:-
102A. "Power to amend Schedule.
(1) The Government may, by notification, alter, add to or cancel any item or entry in the Schedules A, B, C and D.
(2) References made in this Act to the Schedule, or any entry or item thereof, shall be construed as references to the Schedule or, as the case may be, the entry or item thereof as, for the time being, amended in exercise of the powers conferred by this section.
(3) Every notification issued under sub-section (1) shall, as soon as it is published, be laid before the Legislative Assembly for a period of fourteen days which may be comprised in one or more session.".
10. Amendment of section 107.
In the principal Act, in section 107, in sub-section (1), for the words " one month" appearing after the words "Within a period of" in the opening portion, the words "seven months" shall be substituted.
11. Amendment of Schedule A.
In the principal Act, in Schedule A,-
(i) for the entry appearing in column (2) against serial No.1, the following shall be substituted, namely:-
"All non power operated agricultural implements operated manually or by animals and component parts, spare parts and accessories thereof";
(ii) for the entry appearing in column (2) against serial No.3, the following shall be substituted, namely:-
"Aquatic feed, poultry feed and cattle feed including supplements, concentrates, additives, de-oiled cake, grass, hay, straw and husk of pulses, wheat and groundnut including chokad";
(iii) for the entry appearing in column (2) against serial No.5, the following shall be substituted, namely:-
"Books, periodicals and journals including time table for passenger transport services and almanacs, but not including Exercise books, drawing books, accounts books, graph books, laboratory books, diaries, calendars, letter pads and publications which mainly publicise goods, services and articles for commercial purpose, application forms and tender paper/ book";
(iv) after serial No.5, the following new serial and entry against it shall be inserted, namely:-
" 5A. Brass and Bell metal wares ";
(v) for the entry appearing in column (2) against serial No.6, the following shall be substituted, namely:-
"Charkha, Ambar Charkha, handlooms and parts, components and accessories thereof, handloom fabrics including Khadi fabrics, Gandhi Topi, all kinds of khadi garments, khadi goods and khadi made ups";
(vi) for the entry appearing in column (2) against serial No.8, the following shall be substituted, namely:-
"Coarse grains, that is to say, jower, ragi, bajra, kodon, suan and gurji";
(vii) for the entry appearing in column (2) against serial No.12, the following shall be substituted, namely:-
"Earthen pot and wares but not including glazed earthen wares, ceramic pots and wares";
(viii) for the entry appearing in column (2) against serial No.14, the following shall be substituted, namely:-
"Firewood except casuarina and eucalyptus timber";
(ix) for the entry appearing in column (2) against serial No.15, the following shall be substituted, namely:-
"Fishnet, Fishnet twines, fishnet fabrics and country boats";
(x) for the entry appearing in column (2) against serial No.16, the following shall be substituted, namely:-
"Fresh milk and pasteurized milk, but not including UHT milk, condensed milk and flavoured milk";
(xi) for the entry appearing in column (2) against serial No.17, the following shall be substituted, namely:-
"Fresh plants, saplings and fresh flowers, but not including Kewada, Kia, Ketaki and Mohua flowers";
(xii) for the entry appearing in column (2) against serial No.18, the following shall be substituted, namely:-
"Fresh vegetables including potato, onion, lemon and fresh fruits but not including wet dates";
(xiii) for the entry appearing in column (2) against serial No.20, the following shall be substituted, namely:-
"All kinds of Bangles except those made of precious metals";
(xiv) after serial No.20, the following new serial and the entry against it shall be inserted, namely:-
"20A. Goods taken under Customs bond for re-export after manufacturing or otherwise";
(xv) after serial No.22, the following new serial and the entry against it shall be inserted, namely:-
"22A. Items covered by PDS (Public Distribution System) other than kerosene";
(xvi) for the entry appearing in column (2) against serial No.24, the following shall be substituted, namely:-
"Meat, fish, dry fish, prawn, fish seeds, fries and fingerlings, prawn/shrimp seeds and other aquatic products, eggs and livestock";
(xvii) for the entry appearing in column (2) against serial No.27, the following shall be substituted, namely:-
"Non-judicial stamp paper sold by Government Treasuries and authorised vendors, postal items like envelope, post card including greeting cards and stamps sold by Government; rupee note sold to the Reserve Bank of India and cheques, loose or in book form";
(xviii) after serial No.27, the following new serial and the entry against it shall be inserted, namely:-
"27A. Pappad";
(xix) for the entry appearing in column (2) against serial No.28, the following shall be substituted, namely:-
"Raw wool and animal hair";
(xx) for the entry appearing in column (2) against serial No.31, the following shall be substituted, namely:-
"Slate, slate pencils, chalk pencils, educational maps, globes and charts";
(xxi) for the entry appearing in column (2) against serial No.33, the following shall be substituted, namely:-
"Toddy, Neera, Arak, handia and salap";
(xxii) for the entry appearing in column (2) against serial No.34, the following shall be substituted, namely:-
"Bread (branded or otherwise)";
(xxiii) for the entry appearing in column (2) against serial No.35, the following shall be substituted, namely:- "Common Salt (branded or otherwise)";
(xxiv) for the entry appearing in column (2) against serial No.37, the following shall be substituted, namely:- "Articles manufactured from Coconut leaves such as Baskets, Brushes, Brooms and Mats and articles manufactured from Palm leaves and Palm juice, but not including Palm candy";
(xxv) for the entry appearing in column (2) against serial No.39, the following shall be substituted, namely:- "Flattened or beaten rice commonly known as Chuda/Hudumba, Puffed rice commonly known as Mudhi, Parched rice commonly known as Khai, and Puffed rice and Parched rice coated with sugar or gur commonly known as Ukhuda and Muan";
(xxvi) after serial No.39, the following new serial and the entry against it shall be inserted, namely:-
"39A. Fly Ash";
(xxvii) for the entry appearing in column (2) against serial No.40, the following shall be substituted, namely:-
"Handicraft goods including hand made coir products manufactured in Orissa, but not including artistic foot wear, cosmetic jewellery, embroidery works, zari works, gemstone, silver filigree and woollen carpet";
(xxviii) after serial No.41, the following new serial and the entry against it shall be inserted, namely :-
"41 A. Indiamix/ orimix for free distribution among the beneficiaries in Orissa"; and
(xxix) after serial No.42, the following new serial and the entry against it shall be inserted, namely:-
"43. All Seeds other than oil-seeds".
12. Amendment of Schedule B.
In the principal Act, in Schedule B,-
(a) in PART I, -
(i) for the entry appearing in column (2) against serial No.1, the following entry shall be substituted, namely:-
"Bullion, that is to say gold, silver, platinum and other noble metal in mass and un-coined, pure and alloy";
(ii) for the entry appearing in column (2) against serial No.2, the following entry shall be substituted, namely:-
"Jewellery and articles made of Gold, silver, platinum and other noble metals whether studded with precious or semiprecious stones or synthetic gem stones or other materials or not";
(iii) for the entry appearing in column (2) against serial No.3, the following entry shall be substituted, namely:-
"Precious stones including synthetic gems, semi-precious stones and pearls of all types"; and
(iv) Serial No. 4 along with the entry against it shall be omitted;
(b) for PART II including the explanation thereto, the following shall be substituted, namely : -
"PART II
GOODS TAXABLE AT THE RATE OF 4%
Explanation.- For the purpose of this entry, "Turbo-Prop Aircraft" means an aircraft deriving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine
(i) decantation;
(ii) de-salting;
(iii) dehydration;
(iv) stabilisation in order to normalise the vapour pressure;
(v) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;
(vi) the addition of only those hydrocarbons previously recovered by the physical methods during the course of the above mentioned processes; and
(vii) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance
a) medicated goods;
b) products capable of being used as cosmetics and toilet preparations including tooth-paste, tooth-powders, cosmetics, toilet articles and soaps;
c) mosquito repellants in any form.
(i) pig Iron, Sponge Iron, and cast iron including ingot moulds bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap
(ii) steel semis( ingots, slabs, blooms and billets of all qualities, shapes and sizes) ;
(iii) skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;
(iv) steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);
(v) steel structurals (angles, joists channels, tees, sheet piling sections, Z sections or any other rolled sections);
(vi) sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revetted condition;
(vii) plates, both plain and chequered in all qualities;
(viii) discs, rings, forging and steel castings;
(ix) tool, alloy and special steels of any of the above categories;
(x) steel melting scrap in all forms including steel skull, turnings and borings;
(xi) steel tubes, both welded and seamless, of all diameters and lengths including tube fittings;
(xii) tin-plates, both hot dipped and electrolytic and tinfree plates;
(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails - heavy and light crane rails;
(xiv) wheels, tyres, axles and wheel sets;
(xv) wire rods and wire rolled, drawn, galvanized, aluminized, tinned or coated such as by copper;
(xvi) defectives, rejects, cuttings or end pieces of any of the above categories.
(a) Cellular phones, parts and accessories thereof, C.Ds and DVDs
(b) Word Processing Machines, Electronic Typewriters and Electronic Calculators
(c) Computer Systems and Peripherals, Electronic Diaries
(d) Parts and Accessories for items listed above
(e) DC Micro motors/ Stepper of an output not exceeding 37.5 Watts
(f) Parts of items listed above
(g) Uninterrupted Power Supplies (UPS) and their parts
(h) Permanent magnets and articles intended to become permanent magnets (Ferrites)
(i) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries current line systems or for digital line systems, videophones
(j) Microphones, Multimedia Speakers, Headphones, Earphones and Combines Microphone/ Speaker Sets and their parts excluding speakers used in TV/ Radio
(k) Telephone answering machines
(l) Parts of Telephone answering machines
(m) Prepared unrecorded media for sound recording or similar recording of other phenomena
(n) IT software on any media
(o) Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras
(p) Radio communication receivers, Radio pagers.
(q) Aerials, antennas and their parts of items at (o) and (p) listed above
(r) LCD Panels, LED Panels and parts thereof
(s) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
(t) Electrical resistors (including rheostats and potentiometers), other than heating resistors
(u) Printed circuits
(v) Switches, Connectors and Relays for upto 5 Amps voltage not exceeding 250 Volts, Electronic fuses
(w) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof
(x) Diodes, transistors and similar semi-conductor device, Photosensitive semiconductor devices, including photo voltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals
(y) Electronic Integrated Circuits and Micro-assemblies.
(z) Signal generators and parts thereof
(i) Groundnut or peanut (Arachis hypogaea)
(ii) Sesamum or Til (Sesamum orientale)
(iii) Cotton seed (Gossypium Spp.)
(iv) Soyabean (Glycine seja)
(v) Rapeseed and Mustard :
1. Toria (Brassica campestris var toria)
2. Rai (Brassica juncea)
3. Jamba-taramira (Eruca Satiya)
4. Sarson, yellow or brown (Brassica campestris var sarson)
5. Banarasi Rai or true Mustard (Brassica nigra)
(vi) Linseed (Linum usitatissimum)
(vii) Castor (Richinus communis)
(viii) Coconut (i.e copra excluding tender green coconuts) (cocos nucifera)
(ix) Sunflower (Helianthus annus)
(x) Niger seed (guizotia obyssinica)
(xi) Neem, vepa (Azadirachta indica)
(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia Latifolia and Madhuca longifolia syn. M. Longifolia)
(xiii) Karanja, Pongam, Honga (Pongamia pinnata syn, P. Glabra)
(xiv) Kusum (schleichera oleosa, Syn. S.Trijuga)
(xv) Punna, Undi (Calophyllum inophyllum)
(xvi) Kokum (Carcinia indica)
(xvii) Sal (Shorea robusta)
(xviii) Tung (Aleurites fordi and A Montana)
(xix) Red palm (Elaeis guinensis)
(xx) Safflower (Carthanus tinctorius)
Explanation :- The goods "Sugar", "Textile fabric" and "Tobacco" appearing against Sl. Nos. 108, 113 and 116 shall not be subject to levy of tax under this Act until such goods are subject to levy of duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957."
13. Amendment of Schedule C.
In the principal Act , in Schedule C,-
(i) for the entry against serial No.1, the following entry shall be substituted, namely :-
"Foreign liquor, whether made in India or not, including brandy, whisky, vodka gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable femented liquors";
(ii) for the entry appearing in column (2) against serial No.2, the following entry shall be substituted, namely :-
"Country liquor"; and
(iii) serial No.5 and the entries against it shall be omitted.
14. Repeal and Savings.
(1) The Orissa Value Added Tax (Amendment) Ordinance, 2005 (Orissa Ordinance No. 2 of 2005) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act as amended by this Act.