9911796707
TMI BlogAmendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing further amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue Expenditure, No.2/2017-State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 281, dated the 6 th July, 2017, namely:- In the said notification, - (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: - 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods , fresh or chilled 9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries relating thereto, the following serial number and the entries shall be inserted, namely: - 30A 0504 All goods , fresh or chilled 30B 0504 All goods [other than fresh or chilled ] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after S. No. 43 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column(3),for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following serial number and the entries shall be inserted, namely: - 136A 7113 Bangles of lac/ shellac ; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: - (b) The phrase registered brand name means, - (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country. . 2. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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