The Bombay Sales Tax Rules, 1959
Chapter I : Preliminary
(iv) the roasting or grinding of coffee seeds;
(v) the blending of different varieties of tea;
(vi) [*** deleted by G.N. Dated 21.1.1960;]
(vii) the dyeing, bleaching, doubling 1 [bst1] [twisting or covering (gimping)] of art silk yarn, staple fibre yarn or pure silk yarn;
(viii) the dispensing of medicines;
(ix) 2 [bst2] [the melting, mixing, refining, alloying or stamping of bullion or the mixing of bullion with gold or silver from the melting of articles of gold or silver.]
Explanation:- For the purpose of this clause "bullion" shall be deemed to include also the goods specified in entry 2 in Part I of Schedule C.]
(x) the cutting of paper from reels into reams;
(xi) recovering of jewels and other components from old jewellery and ornaments;
(xii) 3 [bst3] [* * deleted with effect from 1-7-1981]
(xiii) [ * * deleted by G.N. dated 4-12-1962]
(xiv) the grinding of chillies, turmeric or other condiments and the grinding of masala and its ingredients and the mixing or blending of condiments and spices;
10 [bst4] [(xv) * * * *]
(xvi) the rolling of bidis by hand;
(xvii) mixing, sorting, moulding, bleaching, polishing, cutting, reshaping, recutting, grinding, drilling holes in and stringing of precious stones (including diamonds) and pearls and bunching of pearls;
Explanation :- For the purpose of this clause, stringing means stringing in plain cotton or silk thread and bunching means tying together the strings of pearls, the ends of which are tied in jari thread, but does not include stringing of pearls or precious stones or bunching of pearls in or with combination of, any precious or ornamental metal.
(xviii) subjecting the goods specified in any entry in Schedule B 4 [bst5] [other than goods specified] in 5 [bst6] [entry 6] iron and steel of that Schedule ] to any process or doing anything to them, which does not take them out of the description thereof in that entry.
6 [bst7] [(xviii-a)] [* * * deleted w.e.f. 1.5.1992* * * ]
7 [bst8] [(xix) [* * * deleted w.e.f. 1.10.1995* * * ]
8 [bst9] [xx) conversion of whole grain of pulses into split form of pulses.]
10 [bst10] [(xxi) The process consisting of,�
(a) Unginned cotton to ginned cotton,
(b) Unginned cotton to cotton seed,
(c) Ginned cotton to baled cotton.]
Comments: Administrative relief to the manufacturers of oil and oil cake from cotton seed. (Refer Trade Circular No 22T of 2004 Dated 01-09-2004)
R. 4. Goods Returned to a Dealer - The period for return of goods for the purposes of clauses (35) and (36) of section 2 shall be 9 [bst11] [six months] from the date of their purchase :
Provided that, if in any particular case the Commissioner is satisfied that the purchaser could not return the goods within the said period on account of circumstances beyond his control, the Commissioner may, in such case, extend the said period by a further period not exceeding three months.
[bst1] 1. Substituted for the words "or twisting" by G.N. STR-1192/CR-49-A/Taxa tion-1 w.e.f. 1.5.1992 to 8.9.92 and now stand revived on 1.4.94 by Maharashtra Act 18 of 1994.
[bst2] 2. (ix) the melting, mixing, refining, alloying or stamping of bullion or the mixing of bullion with gold or silver from the melting of articles of gold or silver. Explanation:- For the purpose of this clause "bullion" shall be deemed to include also the goods specified in entry 2 in Part I of Schedule C.
Clause (ix) was deleted w.e.f. 1.10.1995 by G.N. Dated 22.9.95. Now again clause (ix) were inserted by the Bombay Sales Tax (*Amendment) Rules, 1999. dated 22nd April, 1999 w.e.f. 1st April, 1999.
[bst3] 3. Clause (xii) "conversion of milk into Chakka or Khoa" deleted w.e.f. 1.7.1981, by G.N. dated. 31.3.1984.
[bst4] 10. The clause (xv) was deleted by the Bombay Sales Tax (Third Amendment) Rules, 2004 dated 30th July 2004 w.e.f. 1.7.2004. Prior to deleted the clause "(xv)" was read as under :-
"(xv) the preparing of butter from cream or ghee from butter;"
[bst5] 4. Inserted by Maharashtra Act No. 9 of 1984 w.e.f. 19.1.1976.
[bst6] 5. Entry 3 was substituted for "Entry 6" w.e.f. 1.7.1981, by G.N. Dt. 31.3.1984.
[bst7] 6. Clause (xviii-a) was inserted by Mah. Act No. 9 of 1984 w.e.f. 1-4-1984 before deleted the clause was as under :-(xviii-a)subjecting the goods specified in any of the sub-items in entry 6 (Iron and steel) of Schedule B (hereinafter in this clause referred to as the said entry") to any process or doing anything to them which does not take them out from one group to another, having regard to the grouping specified as follows :-
Group I ..sub-items (i) and (x) of the said entry.
Group II ..sub-items (ii) and (iii) of the said entry.
Group III ..sub-items (iv), (v), (vi) and (vii) of the said entry.
Group IV ..sub-items (viii) and (xiv) of the said entry.
Group V ..sub-items (xi), (xii), (xiii) and (xv) of the said entry.
Group VI ..sub-item (xvi) of the said entry.
Explanation.�For the purposes of this clause, tool, alloy and special steels of any of the categories referred to in sub-items (i) to (viii) of the said entry shall be deemed to be covered by the respective sub-items (i) to (viii) and shall accordingly be included in the group in which the respective sub-item is grouped" by G.N. STR-1192/C.R.-49/Taxation -1 w.e.f. 1.5.1992.
[bst8] 7. This clause (XIX) was substituted by GNFD No. STR. 1088/110/Taxation-1 w.e.f. 22.4.1988 refer Trade Circular No. 4 of 1986 Dt. 19.3.86 and now deleted w.e.f.1-10-1995 dt. 22-9-1995 prior to its omission clause stood as under :-
"The cutting down of larger sizes of timber into suitable smaller sizes subject to proof that such process is carried out for the convenience of individual customers who are not dealers dealing principally in timber."
[bst9] 8. The clause "(xx)" was added and shall be deemed to have been added w.e.f.1st January 1980 by the Bombay Sales (Fourth Amendment) Rules, 2003 dated 31st March 2003.
[bst10] 10. The clause "(xxi)" was inserted and shall be deemed to have been inserted w.e.f. 1st August 2004 by the B.S.T. (Sixth Amendment) Rules, 2004, dated the 19th August 2004.
[bst11] 9. These words were substituted for the words "twelve months" by the Bombay Sales Tax (Amendment) Rules, 1998 dated 1-5-1998. (Refer T. Cr. No. 7-T of 1998 dated 5-5-1998).