U.P TRADE TAX, MUZAFFARNAGAR REGION

TRADE TAX DEPARTMENT

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    TRADE TAX DEPARTMENT :-

                IT LEVIES TAX ACCORDING TO THE FOLLOWING ACTS:

    A.                  U.P TRADE TAX ACT 1948-

    AN ACT TO PROVIDE FOR THE LEVY OF A TAX ON THE SALES OR PURCHASE OF GOODS IN UTTAR PRADESH.

    B.                  CENTRAL SALES TAX ACT 1956-

     AN ACT TO FORMULATE PRINCIPLES FOR DETERMINING WHEN A SALES OR PURCHASE OF GOODS TAKES PLACE IN THE COURSE OF INTER -STATE TRADE OR COMMERCE OR OUTSIDE A STATE OR IN THE COURSE OF IMPORT INTO OR EXPORT FROM INDIA, TO PROVIDE FOR THE LEVY, COLLECTION AND DISTRIBUTION OF TAXES ON SALES OF GOODS IN THE COURSE OF INTER- STATE TRADE OR COMMERCE AND TO DECLARE CERTAIN GOODS TO BE OF SPECIAL IMPORTANCE IN INTER STATE TRADE OR COMMERCE AND SPECIFY THE RESTRICTIONS AND CONDITIONS TO WHICH STATE LAWS IMPOSING TAXES ON THE SALES OR PURCHASE OF SUCH GOODS OF SPECIAL IMPORTANCE SHALL BE SUBJECT.

    C.                  UTTAR PRADESH TAX ON ENTRY OF GOODS ORDINACNE 1999 :-

    TO PROVIDE FOR THE LEVY AND COLLECTION OF TAX ON ENTRY OF GOODS INTO A LOCAL AREA FOR CONSUMPTION, USE OR SALE THEREIN AND MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO.      

     

     

     

     

     

    HEAD OF THE DEPARTMENT

    COMMISSIONER TRADE TAX U.P

    (H.Q., LUCKNOW)

    HEAD OF THE ZONE

    ADDL. COMMISSIONER GRADE -I

    SAHARANPUR ZONE

    (H.Q.SAHARANPUR)

    JUDICIAL

    DY.COMMISSIONER (APPEAL

    ADMINISTRATION

    DY. COMMISSIONER (E)-I

    (H.Q.,MUZAFFARNAGAR)

    ENFORCEMENT

    DY. COMMISSIONER (S.I.B)

    (H.Q.,SAHARANPUR

    ASSESMENT
     
    ADMINISTRATION
    ASSTT. COMMISSIONER

    OTHERS

    T.T.O (STATE REP.)

    TTO-II DEPTT REPRSENTATIVE

    SHAMLI KHATAULI MUZAFFARNAGAR
    ASSTT. COMM. (A) ASSTT. COMM. (A)

    A.C. (A)-1

     A.C.(A)-2

     A.C.(A)-3

    A.C(A)-4

    TRADE TAX OFFICER

    TRADE TAX OFFICER-II

     SECTOR–2

    TRADE TAX OFFICER

    TRADE TAX OFFICER-II

    VACANT

    TRADE TAX OFFICER

    TRADE TAX OFFICER-II

    SECTOR-1

    T.T.O

    T.T.O-II

    SECTOR-2

    T.T.O

    T.T.O-II_vacant

    SECTOR-3

    T.T.O

    T.T.O-II

    SECTOR-4

    T.T.O

    T.T.O-2

    REVEUE COLLECTION ( IN LAKHS )OF LAST FIVE YEARS

    F.YEAR

    MUZAFFARNAGAR CIRCLE

    SHAMLI CIRCLE

    KHATAULI CIRCLE

    TOTAL

    2000-01

    2989.67

    1017.32

    547.76

    4554.75

    2001-02

    3009.38

    908.42

    589.07

    4506.87

    2002-03

    3654.59

    971.55

    600.52

    5226.66

    2003-04

    4150.20

    1018.43

    440.93

    5609.56

    2004-05

    4870.12

    1162.48

    510.50

    6543.10

     

    NUMBER OF REGISTRED DEALER IN MUZAFFAR NAGAR REGION

                                            F.Y. 2004-2005(AS ON 31-3-2005)

                                             MUZAFFAR NAGAR     CIRCLE

     

    OFFICE

    NO. OF DEALERS

    D.C(A)-1st MUZAFFER NAGAR

    113

    D.C(A)-2nd MUZAFFER NAGAR

    103

    D.C(A)-3rd MUZAFFER NAGAR

    136

    D.C(A)-4th MUZAFFER NAGAR

    103

    A.C-1st MUZAFFER NAGAR

    1787

    A.C-2nd MUZAFFER NAGAR

    1916

    A.C-3rd MUZAFFER NAGAR

    1786

    A.C-4th MUZAFFER NAGAR

    1730

    TOTAL

    7674

     

     

      SHAMLI CIRCLE

          OFFICE NO. OF DEALER
    D.C.(A) SHAMLI  106
      SECTOR-1 SHAMLI  1010
      SHAMLI-2   SHAMLI 1576
    TOTAL 2692

     

        KHATAULI  CIRCLE

          OFFICE NO. OF DEALER
      D.C.(A)  KHATAULI  36
     SECTOR KHATAULI  1594
    TOTAL 1630

                                                                 

    NUMBER OF CASES DISPOSAL IN FINANCIAL YEAR 2004-2005

    (AS ON 31.03.2005)

     

    ASSESSMENT

    NUMBER OF CASES

    REGULAR CASES

    15538

    CASES U/S 21

    122

    REMAND CASES

    259

    S.I.B CASES

    60

    FIRST APPEAL

    1806

     

    ANTI – EVASION WORK IN FINANCIAL YEAR 2004-2005

    (AS ON 31.03.2005)

     

    NUMBER OF CASES

    AMOUNT COLLECTED

    C.P KAIRANA

    292

    2435000

    C.P HARINAGAR

    177

      22870000

    C.P.BHOORAHERI C.P KAIRANA

    286

    7668000

    MOBILE SQUIDE      MZN

    398

    3912518

    MOBILE SQUIDE SHAMLI

    130

    1184000

    DETAILS OF IMPORTANT SALEABLE FORMS

    S.NO
    FORMS
    ACTS

    1.

    DECLARATION FORM FOR IMPORT

    PRESCRIBED UNDER UPTT ACT

    2.

    FORM- 3A

    DO

    3.

    FORM- 3B

    DO

    4.

    FORM- 3C(1)

    DO

    5.

    FORM- 3C(2)

    DO

    6.

    FORM- 3D

    DO

    7.

    FORM- 32

    DO

    8.

    FORM - C

    PRESCRIBED UNDER CST ACT

    9.

    FORM- F

    DO

    10.

    FORM -H

    DO

    11.

    FORM - E1

    DO

    12.

    FORM -E2

    DO

     

    NOTE:- ABOVE FORMS AVAILABLE IN SECTOR OFFICER AND ASSTT. COMM. (A) OF THE AREA.

    DETAIL OF IMPORTANT NON- SALEABLE FORMS

    S.NO.

    FORMS

    ACTS

    1.

    FORM- 1(TT-TREASURY CHALLAN)

    PRESCRIBED UNDER UPTT ACT

    2.

    FORM- 4

    DO

    3.

    ANNEXURE- I

    DO

    4.

    ANNEXURE- II

    DO

    5.

    FORM- XIV

    DO

    6.

    FORM-XVIII

    DO

    7.

    FORM-XXXIII

    DO

    8.

    FORM-TT-47

    DO

    9.

    FORM – 3D(1)

    DO

    10.

    FORM-A

    PRESCRIBED UNDER CST ACT

    11.

    FORM-I

    DO

    12.

    FORM- D

    DO

    NOTE :-PROFORMA OF NON SALEABLE FORMS ARE ATTACHED AS ANNEXURE

    RATE OF TAX ON CERTAIN ITEMS

    S.NO.

    DESCRIPTION OF GOODS

    EFFECTIVE DATE

    POINT OF TAX

    RATE OF TAX

    1

    GUR INCLUDING…

    01/11/2001

    AT FIRST PURCHASE

    EXEMPT

    2

    MOLASES

    17/01/2001

    M OR I

    20.00%

    3

    CHEMICALS….

    1/03/2003

    M OR I

    4.00%

    4

    FUEL GAS

    17/01/2000

    M OR I

    10.00%

    5

    BRICKS, FIRE BRICKS…..

    1/12/98

    M OR I

    10.00%

    6

    IRON STEEL….

    01/12/1998

    M OR I

    4.00%

    7

    MOTOR CYCLE

    16/12/2003

    M OR I

    12.00%

    8

    MACHINERY & SPARE PARTS

    17/01/2000

    M OR I

    8.00%

    9

    PAPER OF ALL KINDS….

    17/01/2000

    M OR I

    8.00%

    10

    SPRIT & SPRITUOUS LIQUORS

    01/04/2000

    M OR I

    32.50%

    11

    MEDICINE & PHARMACEUTICALS PREPARATIONS

    17/01/2000

    M OR I

    8.00%

    12

    TRACTOR & TRACTOR PARTS

    17/01/2000

    M OR I

    5.00%

    13

    FOOD GRAINS

    01/04/2000

    AT FIRST PURCHASE

    4.00%

    14

    PULSES

    01/04/2000

    AT FIRST PURCHASE

    2.00%

    15

    COFFEE

    01/02/2001

    M OR I

    12.00%

    16

    TEA INCLUDING NON BRANDING

    17/01/2000

    M OR I

    10.00%

    17

    TEA(NON BRANDING)

    17/01/2000

    M OR I

    8.00%

    18

    FOOTWEARALLKINDEXCLUDING RUBBER ANDPLASTICFOOTWEAR WITH MAXIMUM ETAILPRICEOF200.00ORLESS.

    10/01/2000

    SALE TO COMSUME

    8.00%

    19

    RUBBER & PLASTIC FOOTWEAR WITH MAXIMUM RETAIL PRICE OF RS 200 OR LESS

    17/01/2000

    SALE TO COMSUMER

    4.00%

    20

    ALL ELECTRIC GOODS…

    17/01/2000

    M OR I

    10.00%

    21

    WASHING SOAP

    17/01/2000

    M OR I

    8.00%

    22

    WOOD & TIMBER OF ALL KINDS……

    01/02/2001

    SALE BY FOREST DEPTT. OR I

    16.00%

    23

    OIL SEED AS DEFINED….

    17/01/2000

    AT FIRST PURCHASE

    4.00%

    24

    ELECTRONICS GOODS (T.V, VCR. VCP, VIDEO GAMES ETC.)

    20/12/2002

    M OR I

    8.00%

    25

    COSMETICS

    01/09/2001

    M OR I

    16.00%

    26

    CYCLES

    01/02/2001

    M OR I

    8.00%

     NOTE :- ABOVE RATE OF TAX ARE VALID ON 01/04/2001 CHANGE IF ANY AFTER THIS DATE IS SUBJECT TO GOVT. NOTIFICATIONS.

    U.P TRADE TAX DEPARTMENT MUZAFFARNAGAR

    REGION MUZAFFARNAGAR

    COMPOUND SCHEMES

    COMPOUND SCHEMES FOR BHATTA' CRUSHER , VANASPATI GHEE MANUFACTURERS , STONE PATTI , SAND BOLDERS , GITTI , GRANITES , CIVIL & ELECTRIC CONTRACTORS.
    COMPOUND SCHEME  FOR OPTIONAL ONLY   .
    COMPOUND SCHEME FOR BHATTA IS FROM OCTOBER TO SEPTMBER & FOR CRUSHER IS NOVEMBER TO OCTOBER
    COMPOUND SCHEME FOR ONE SEASON COVERES TWO FINANCIAL YEARS.
    COMPOUND FEES ALWAYS MUCH LESSER THAN DUE TAX.
    NO RETURN OF SALE / PURCHASE REQUIRED IN COMPOUND PERIOD.
    NO CHECKING OF ACCOUNT – BOOK FOR COMPOUND PERIOD .
    NO NEED TO COME  OFFICE FOR ASSESSMENT FOR COMPOUND PERIOD.
    NO SURVEY IN COMPOUND PERIOD .
    COMPOUND FEES IS TO PAY IN EASY INSTALMENTS.

        

REGISTRATION PROCEDURE IN TRADE TAX DEPARTMENT

  1. ELEGIBILITY FOR REGISTRATION
    1. DEALER WHOSE ANNUAL TURNOVER SALE OR PURCHASE ABOVE ONE AND HALF LAKH FOR TRADERS.
    2. ANNUAL SALES ABOVE ONE LAKH FOR MANUFACTURERS.
    3. IMPORT GOODS FROM OUTSIDE UTTAR PRADESH.
  2. REGISTRATION PROCEDURE & FEE
    1. TO APPLY IN FORM-II PRESCRIBED UNDER UTTAR PRADESH TRADE TAX ACT BEFORE THE TRADE TAX OFFICER.
    2. REGISTRATION FEES FOR FIRST YEAR RS. 200.00 AND RS. 100.00 FOR EVERY SUBSEQUENT FINANCIAL YEAR.
    3. RS. 1000.00 FOREVER.
    4. SECURITY OF RS. 15000.00 IS GENERALLY REQUIRED FROM TAX PAYER FOR REVENUE SECUIRITY.
  3. FACILITIES FOR REGISTERED DEALERS
    1. CONCESSIONAL RATE OF TAX FOR MANUFACTIRERS AGAINST FORM- 3B .
    2. CONCESSIONAL RATE OF TAX ON PURCHASE FROM OUTSIDE STATE AGAINST FORM –C.
    3. LEGA FACILITY FOR STOCK TRANSFER & CONSIGNMENT SALES OUTSIDE STATE.

NOTE :- ALL ABOVE INFORMATIONS ABOUT TRADE TAX DEPARTMENT ARE ONLY GENERAL INFORMATION , AND SUBJECT TO CHANGE TIME TO TIME AND HAS NO LEGAL BINDING ON DEPARTMENT

SOURCE:TRADE TAX OFFICE,MUZAFFARNAGAR

|TREASURY| STAMP & REGISTRATION|ENTERTAINMENT|MANDI SAMITI-MZN| MANDI SAMITI,SHAMLI| MUNICIPAL BOARD| LEAD BANK|HOME PAGE| GOV.DEP.|