Page 385 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

FkksM+h&lh dekbZ ls gksrh Fkh tks mudh fL=k;k¡ rFkk cPps 'kkjhfjd rFkk vU; izdkj osQ ifjJe ls izkIr uksV
djrs FksA¸ bl izdkj] 'kjkc ijks{k :i ls ukjhRo dks izHkkfor djrh gS vkSj cPpksa osQ eu] efLr"d ,oa 'kjhj
ij tgjhyk izHkko Mkyrh gSA fdUrq bu lcosQ ckotwn Hkh vf/dka'k vFkZ'kkfL=k;ksa dk ;g er gS fd jktLo osQ
bl Ïksr dk ifjR;kx djuk vkSj e|fu"ks/ dh lansgkLin uhfr dk vuqlj.k djuk dksbZ cqf¼ekuh dh ckr ugha gSA

(8) fcØh dj (Sales Tax)

laoS/kfud fLFkfr

Hkkjr ljdkj vf/fu;e] 1935 osQ vUrxZr] oLrqvksa dh fcØh ;k [kjhn ij yxus okys dj izkUrksa dks lkSai fn;s
x;s FksA Hkkjr dk lafo/ku Hkh jkT;ksa dks ;g vf/dkj nsrk gS fd os lekpkj&i=kksa dks NksM+dj vU; oLrqvksa osQ
Ø; ;k foØ; ij dj yxk ldrs gSa vkSj mudk laxzg dj ldrs gSaA ijUrq lkFk gh] lafo/ku dh /kjk 286 jkT;ksa
dks fuEu dj yxkus ls jksdrh gSµ(1) Hkkjr dh lhekvksa ls ckgj osQ O;kikj osQ lEcU/ esa fd;s tkus okys Ø;
vkSj foØ;_ (2) vU; jkT; esa mi;ksx osQ fy, nh xbZ oLrqvksa dh fcØh vkSj (3) vUrjkZT;h; O;kikj o okf.kT;
ls lEcfU/r fcfØ;k¡A blosQ vfrfjDr] laln }kjk ¶vko';d¸ ?kksf"kr fd;s x;s inkFkks± ij dj yxkus ls iwoZ
jkT;ksa dks jk"Vªifr dh iwokZuqefr Hkh ysuh iM+rh FkhA bl n`f"V ls lu~ 1952 esa vko';d oLrq vf/fu;e
(Essential Goods Act) Hkh ikl fd;k x;kA
djk/ku tk¡p vk;ksx dh fliQkfj'kksa dk vuqlj.k djrs gq,] lu~ 1956 esa lafo/ku (Constitution) esa la'kks/u
fd;k x;kA bl la'kks/u osQ ifj.kkeLo:i oLrqvksa osQ vUrjkZT;h; Øe&fo"k; ij yxus okys djksa dks la?k lwph
esa j[k fn;k x;k vkSj ;g O;oLFkk dh xbZ fd jkT; osQ Hkhrj ,slh oLrqvksa osQ Ø; vkSj foØ; ij dj yxkus
osQ jkT;ksa osQ vf/dkjksa ij Hkh izfrcUn yxk;s tk ldrs gSa ftUgsa fd laln vUrjkZT;h; O;kikj esa fo'ks"k egÙo
dk le>rh gksA vr% lu~ 1956 esa ,d vf/fu;e (Act) ikl fd;k x;k ftlosQ }kjk oqQN oLrqvksa dks
vUrjkZT;h; O;kikj rFkk okf.kT; esa fo'ks"k egÙo dk ?kksf"kr dj fn;k x;kA

fcØh dj vkSj Ø;&dj dk vFkZ (Meaning of Sales Tax and Purchase Tax)

fcØh dj ml dj dks dgrs gSa tks fd lEifÙk vFkok oLrqvksa dh fcØh ij yxk;k tkrk gS] Hkys gh og fcØh
iqQVdj Lrj ij gqbZ gks vFkok Fkksd ;k fuekZ.k Lrj ijA mÙkj izns'k esa fcØh dj O;kikjh dh oqQy fcØh
(turnover) ij yxk;k tkrk gSA i.;korZ ;k oqQy fcØh (turnover) ls vk'k; ,d O;kikjh ;k O;olk;h dh
,d fuf'pr vof/ dh oqQy fcfØ;ksa ls gksus okyh izkfIr;ksa (proceeds) ls gksrk gSA fcØh (sales) dk vFkZ
gS lEifÙk ;k oLrqvksa dk uxn ;k vkLFkfxr Hkqxrku (deferred payment) osQ fy, dksbZ Hkh LFkkukUrj.k
(transfer)A
bl izdkj] fcØh dj og dj gksrk gS tks fd fdlh O;kikjh dh oLrqvksa dh ,d fuf'pr le; dh fcØh osQ
ewY; ij yxk;k tkrk gS] tc fd Ø; dj og dj gksrk gS tks fdlh O;kikjh dh fuf'pr le; dh [kjhn osQ
ewY; ij yxk;k tkrk gSA bl izdkj] ,d jftLVMZ O;kikjh dh oqQy fcØh ij yxk;k tkus okyk rFkk mlls olwy
fd;k tkus okyk dj gh fcØh dj dgykrk gS] vkSj nwljh vksj jftLVMZ O;kikjh dh [kjhn dh oqQy ek=kk ij
yxk;k x;k dj Ø; dj dgykrk gSA

fcØh dj osQ :i (Forms of Sales Tax)

fcØh&dj dbZ izdkj osQ gksrs gSa] tSls lkekU; fcØh dj vkSj pquhank fcØh&dj] cgqLrj vkSj ,dLrj fcØh dj]
vkSj i.;korZ dj o oqQy izkfIr djA
(1) lkekU; fcØh dj vkSj pquhank fcØh dj (General Sales Tax and Selective Sales Tax)
tc fcØh dj dkuwu dh ifjf/ esa osQoy oqQN pquh gqbZ oLrq,¡ gh j[kh tkrh gSa rks ;g O;oLFkk ^pquhank fcØh
dj* dh O;oLFkk dgykrh gSA vU; 'kCnksa esa] tc dj oqQN pquh gqbZ oLrqvksa dh fcØh ij yxk;k tkrk gS rks

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 379
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY