English Shorthand Dictation “Provisions of the 1956 Act” 80 and 100 wpm Legal Matters Dictation 500 Words with Outlines meaning.

English Shorthand Dictation “Provisions of the 1956 Act” 80 and 100 wpm

The provisions of the 1956 Act were enforced during the years 1957 and 1958. Chapter 1300 primarily contains provisions of a preliminary nature. It defines the various expressions used in the Statute. Chapter II embodies the principles “for determining when a sale 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 Or-350 export”. Chapter III deals with the levy of inter-state sales tax. The provision regarding sale or purchase of goods in the course of import or export is contained in Section 5. A reference to this provision shall be made at the appropriate stage. Chapter- IV deals with goods of special importance. Paddy400 and rice are mentioned as separate items. Section 15 deals with restrictions and conditions in regard to tax on sale or purchase of declared goods within a State. It is referable to the provision of Article 286(3)(a) of the Constitution. By Act 33 of 1996, clause (ca) was added to the provision. Thus, the relevant provision reads as under:-

“Where a tax on sale or purchase of paddy referred to in sub-clause (i) of 475 section 14 is leviable under the law and the rice procured out of such paddy is exported out of India, then, for the purchases of500 sub-section (3) section 5, the paddy and rice shall be treated as a single commodity”. (Words 250)