இந்த இடைமுகம் இயந்திர மொழிபெயர்ப்பு செய்யப்பட்டுள்ளது. சட்டங்களும் நீதிமன்றத் தீர்ப்புகளும் அவற்றின் மூல மொழியிலேயே காட்டப்படுகின்றன.

இயற்றப்பட்டவாறு

உள்ளடக்கம்

Section 13a

கருத்துகள் மற்றும் உதவி

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.

Where a manufacturer registered under this Act, has paid to another manu-tacturer registered under this Act, during any quarter any sum in respect of any transaction which includes excise duty, turnover tax or both excise duty and turn-ever tax on excisable articles used by the first-mentioned manufacturer in his business of manufacture. of articles liable to excise

‘duty, the ‘excise duty and turnover tax so included shall be deducted from the excise duty payabie by the first-mentioned manu-facturer for that quarter

Provided that no deduction shall be made for excise duty—

(a)

in respect of any plant, machinery, fixtures, buildings, vehicles or other capital assets used in that business ;

(by where deductions are permitted on the same inputs under the Turnover Tax

Act, No. 69 of 1981, or any other law ;

(c)

unless the other manufacturer has obtained from the first-mentioned

. Marufacturer from . whom = such excisable articlés were purchased, a vottcher setting out—

(i)

his name, postal address and his registered number

;

(ii)

the name, postal address and the registered number, if any, of the buyer

;

(iii)

the date on which each trans-action was entered into ;

(iv)

the néture of the transaction;

Excise (Spediat Provisions), (Amendment)

srl

(v)

° ‘the quantity. of excisable arti-cles supplied and the amount of money received or. receiva-i -

ble in respect of. each transac-tion before any charge for excise duty and the turnover tax; and

(vi)

the excise duty and the turnover tax attributable to each such transaction. ’’.

Report

s 17 முதல் தொடர்ந்து படிக்கவும்