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Broadly for taxation purpose, sales can
be divided into:
- Sales within a state (Known as ‘Intra state sales’ or ‘Local
sales’)
- Sales from one state to another state within the domestic
boundaries of India (known as ‘Interstate sales’ or ‘Central
sale’)
- Sales in the course of export from or import into India.
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While the sales tax on first head i.e.
Local sales, is levied by the state government as per their respective sales
tax laws, taxability of inter-state sale under second head is with in the
preview of central government. Sale under the third head i.e. in the course
of export and import though defined under the central sales tax act, are
exempt from the sales tax act.
Delhi sales tax was introduced in 1951 by extending the provisions of
Bengal finance (Sales tax) act 1941 to Delhi. The Delhi Sales Tax Act 1975
was enacted by parliament as Act No.43 of 1975 mainly to replace the Bengal
finance act. Every trader, manufacturer or dealer who has achieved the
specified turnover is required to get themselves registered with the sale
tax authorities.
For traders/ manufacturers in Delhi, We provide following services:
- How to get registration under Delhi sales tax act?
- Exempted Sales
- Know your Ward/Assessing officer.
- Rate of Sales tax under Delhi sales tax act.
- Statutory Forms and how to get these forms?
- Taxability of sale of fixed assets
- Summary Assessment
- Regular assessment
- Appeal, revision and rectification of order.
- Amendment in registration certificate.
- Refund of tax.
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Above mentioned services also provide for sales tax on
works contracts.
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