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Daman Notification Regarding Exemption

January 29, 2008

India Sales Tax And VAT Database

Notification No. DMN/ST/Exemption/07-08/1019 Dated : 28th January, 2008

Read : -
(1) Notification No.DMN/ST/Exemption/362 dated 06/10/1997
(2) Notification No.DMN/ST/Exemption/387 dated 14/10/1997
(3) Notification No.DMN/ST/4-1/99/2 dated 31/12/1999
(4) Notification No.DMN/VAT/2005/05-06/25 dated 21-04-2005
The Administrator of the Union Territory of Daman & Diu is pleased to order that the notification No. DMN/ST/Exemption /387 dated 14/10/1997, by which the notification No. DMN/ST/Exemption/362 dated 06/10/1997 was kept in abeyance till further orders, will continue to be effective for those Medium Scale Industries (MSI)/Large Scale Industries (LSI) set up on or before 31-12-1999 for the unexpired period out of 15 years from the date of their set-up.
All other clauses of the notifications at Sl. No. (1), (3) & (4) above, shall apply mutatis mutandis except that the benefit of exemption on local Sales Tax for MSI/LSI units has been revised as above.
Provided, that this modification of notifications at Sl. Nos (1) to (4) as above, will not affect the liability of the existing industry to pay the local Sales Tax, prior to this notification.
This notification shall come into force with immediate effect.
Notwithstanding anything contained to the contrary in the notification, the present notification shall be subject to the conditions informed by the Ministry of Home Affairs, Government of India, New Delhi vide letter No.U 13034/72/2006-GP dated 24-01-2008.
By order and in the name of the Administrator
of the Union Territory Daman & Diu & DNH
( P.S. Jani )
Dy Secretary ( Taxation)

Notification No.DMN/CST/Exemption/07-08/1020 Dated : 28th January, 2008.

Read :-
(1) Notification No. 4/1/95-STD/133 dated 16-06-1997 published in the Official Gazette Extra Ordinary dated 16-06-1997.
(2) Notification No.4/1/95-STD/109 dated 19-08-1997, published the Official Gazette dated 22-08-1997.
(3) Notification No.DMN/CST/4-1/99/4 dated 31-12-1999.
(4) Notification No.DMN/CST/4-1/99/6 dated 15-03-2000.
(5) Notification No.DMN/CST/35/2054 dated 05-02-2003.

In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) and in partial modification of the notifications at sl. nos (1) to (5) as above, the Administrator of the Union Territory of Daman & Diu and Dadra & Nagar Haveli, having considered it necessary so to do in the public interest and to bring parity between the Union Territories of Daman & Diu and Dadra Nagar Haveli in the matter of grant of sales tax exemption is pleased to order that Medium Scale Industry (MSI)/ Large Scale Industry (LSI) registered as such by a competent authority is eligible for the benefit of Central Sales Tax exemption upto 31-12-2017 or for 15 years from the date of 1st sale or from the date or first consignment / branch transfer as the case may be, out of goods manufactured by it, which-ever is earlier.
All other clauses of the notifications at Sl. nos. (1) to (5) above, shall apply mutatis mutandis except that the benefit of exemption on Central Sales Tax for MSI/LSI units has been revised as above.
Provided, that this modification of Notifications at Sl. no. (1) to (5) as above will not affect the liability of the existing industry to pay the Central Sales Tax, prior to this notification.
This notification shall come into force with immediate effect.
Notwithstanding anything contained to the contrary in the notification, the present notification shall be subject to the conditions informed by the Ministry of Home Affairs, Government of India, New Delhi vide letter No.U 13034/72/2006-GP dated 24-01-2008.
By order and in the name of the Administrator
of the Union Territory of Daman & Diu & DNH.
( P. S. Jani )
Dy. Secretary (Taxation)

www.SalesTaxIndia.com Daman Notification Regarding Exemption		January 29, 2008
	India Sales Tax And VAT Database
Notification No. DMN/ST/Exemption/07-08/1019 Dated : 28th January, 2008
Read : - (1) Notification No.DMN/ST/Exemption/362 dated 06/10/1997 (2) Notification No.DMN/ST/Exemption/387 dated 14/10/1997 (3) Notification No.DMN/ST/4-1/99/2 dated 31/12/1999 (4) Notification No.DMN/VAT/2005/05-06/25 dated 21-04-2005 The Administrator of the Union Territory of Daman & Diu is pleased to order that the notification No. DMN/ST/Exemption /387 dated 14/10/1997, by which the notification No. DMN/ST/Exemption/362 dated 06/10/1997 was kept in abeyance till further orders, will continue to be effective for those Medium Scale Industries (MSI)/Large Scale Industries (LSI) set up on or before 31-12-1999 for the unexpired period out of 15 years from the date of their set-up. All other clauses of the notifications at Sl. No. (1), (3) & (4) above, shall apply mutatis mutandis except that the benefit of exemption on local Sales Tax for MSI/LSI units has been revised as above. Provided, that this modification of notifications at Sl. Nos (1) to (4) as above, will not affect the liability of the existing industry to pay the local Sales Tax, prior to this notification. This notification shall come into force with immediate effect. Notwithstanding anything contained to the contrary in the notification, the present notification shall be subject to the conditions informed by the Ministry of Home Affairs, Government of India, New Delhi vide letter No.U 13034/72/2006-GP dated 24-01-2008. By order and in the name of the Administrator of the Union Territory Daman & Diu & DNH ( P.S. Jani ) Dy Secretary ( Taxation)
Notification No.DMN/CST/Exemption/07-08/1020 Dated : 28th January, 2008.
Read :- (1) Notification No. 4/1/95-STD/133 dated 16-06-1997 published in the Official Gazette Extra Ordinary dated 16-06-1997. (2) Notification No.4/1/95-STD/109 dated 19-08-1997, published the Official Gazette dated 22-08-1997. (3) Notification No.DMN/CST/4-1/99/4 dated 31-12-1999. (4) Notification No.DMN/CST/4-1/99/6 dated 15-03-2000. (5) Notification No.DMN/CST/35/2054 dated 05-02-2003. In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) and in partial modification of the notifications at sl. nos (1) to (5) as above, the Administrator of the Union Territory of Daman & Diu and Dadra & Nagar Haveli, having considered it necessary so to do in the public interest and to bring parity between the Union Territories of Daman & Diu and Dadra Nagar Haveli in the matter of grant of sales tax exemption is pleased to order that Medium Scale Industry (MSI)/ Large Scale Industry (LSI) registered as such by a competent authority is eligible for the benefit of Central Sales Tax exemption upto 31-12-2017 or for 15 years from the date of 1st sale or from the date or first consignment / branch transfer as the case may be, out of goods manufactured by it, which-ever is earlier. All other clauses of the notifications at Sl. nos. (1) to (5) above, shall apply mutatis mutandis except that the benefit of exemption on Central Sales Tax for MSI/LSI units has been revised as above. Provided, that this modification of Notifications at Sl. no. (1) to (5) as above will not affect the liability of the existing industry to pay the Central Sales Tax, prior to this notification. This notification shall come into force with immediate effect. Notwithstanding anything contained to the contrary in the notification, the present notification shall be subject to the conditions informed by the Ministry of Home Affairs, Government of India, New Delhi vide letter No.U 13034/72/2006-GP dated 24-01-2008. By order and in the name of the Administrator of the Union Territory of Daman & Diu & DNH. ( P. S. Jani ) Dy. Secretary (Taxation)