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BANKING TRADE AND COMMERCE
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SHOPS REGISTERED UNDER SALES TAX ACT
The account of shops is available only in the case of shops registered under the Bombay Sales Tax Act of 1953 as amended by the Bombay Sales Tax Laws (Amendment) Act, 1957. Some categories of shops, however, do not come under purview of the Act, and hence, information regarding them is not available.
The system of tax as embodied in the Act is briefly given here. There are three classes of tax, a "sales tax", a "general sales tax" and a "purchase tax". The "purchase tax" is, however, not a separate tax and is only intended to seal off a loophole for evasion of either of the other two taxes. In effect, therefore, there is only a two point tax system, namely, a tax generally levied at the first stage of sale (sales tax) and a tax levied generally at the last stage of sale (general sales tax).
A dealer registered under the Central Sales Tax Act, 1956, who is not liable to pay tax under Section 5 of the Bombay Sales Tax Act, 1953, is nevertheless liable to pay tax under Section 5-A of the Bombay Sales Tax Act on his sales of any goods in respect of the purchase of which he has furnished a declaration under Sub-Section (4) of Section 8 of the Central Sales Tax Act, 1956, or on the sales of any goods in the manufacture of which such goods have been used.
The following statement compiled from the returns of sales tax under the said
Act is calculated to furnish information regarding the number of registered
dealers in the various categories of commodity groups and their turnover of
sales in 1957-58:―
TABLE No. 19
REGISTERED DEALERS AND THEIR TURNOVER OF SALES IN 1957-58 |
Taluka |
Food-stuffs and Kirana |
Cloth |
Stationery-cutlery and Grocery | |
No. of Dealers |
Turnover |
No. of Dealers |
Turnover |
No. of Dealers |
Turnover | |
Alibag |
56 |
61,56,922 |
11 |
5,17,127 |
6 |
6,78,477 | |
Karjat |
41 |
74,28,598 |
2 |
51,697 |
1 |
1,73,513 | |
Khalapur |
18 |
31,84,517 |
2 |
83,599 |
3 |
6,03.286 | |
Mahad |
34 |
63,69,024 |
14 |
5,81,060 |
7 |
8,86,572 | |
Mhasla |
3 |
3,28,464 |
-- |
-- |
-- |
-- | |
Matheran |
-- |
-- |
-- |
-- |
1 |
45,083 | |
Murud |
8 |
6,83,136 |
-- |
-- |
4 |
3,28,488 | |
Panvel |
78 |
3,39,86,873 |
4 |
1,74,465 |
-- |
-- | |
Pen |
30 |
84,77,546 |
4 |
2,17,669 |
1 |
53,331 | |
Poladpur |
-- |
-- |
1 |
33,563 |
-- |
-- | |
Roha |
29 |
41,13,306 |
5 |
3,54,929 |
1 |
1,51,123 | |
Shriwardhan |
14 |
10,76,623 |
-- |
-- |
4 |
4,39,727 | |
Sudhagad |
8 |
9,54,643 |
-- |
-- |
1 |
90,122 | |
Mangaon |
23 |
29,82,021 |
2 |
54,691 |
5 |
4,76,242 | |
Uran |
11 |
10,43,791 |
6 |
4,33,666 |
1 |
1,00,836 | |
District Total |
353 |
7,67,85,464 |
51 |
25,02,466 |
35 |
40,26,800 |
continued..
|
Taluka |
Drugs and Narcotics |
Tea, Coffee and Cafes |
Building material and Fuel | |
No. of Dealers |
Turnover |
No. of Dealers |
Turnover |
No. of Dealers |
Turnover | |
Alibag |
7 |
2,85,654 |
4 |
1,00,053 |
1 |
49,131 | |
Karjat |
8 |
4,33,334 |
10 |
6,08,737 |
1 |
1,08,187 | |
Khalapur |
-- |
-- |
2 |
1,65,644 |
7 |
5,06,470 | |
Mahad |
10 |
8,98,471 |
2 |
38,918 |
3 |
5,73,118 | |
Mhasla |
-- |
-- |
-- |
-- |
-- |
-- | |
Matheran |
-- |
-- |
1 |
40,471 |
-- |
-- | |
Murud |
2 |
7,95.966 |
-- |
-- |
1 |
1,03,156 | |
Panvel |
10 |
13,22,220 |
8 |
2,18,377 |
4 |
2,13,874 | |
Pen |
2 |
2,04,706 |
1 |
35,493 |
1 |
9,989 | |
Poladpur |
-- |
-- |
-- |
-- |
-- |
-- | |
Roha |
1 |
25,719 |
1 |
9,500 |
3 |
1,37,816 | |
Shriwardhan |
6 |
8,11,508 |
-- |
-- |
-- |
-- | |
Sudhagad |
-- |
-- |
1 |
13,457 |
-- |
-- | |
Mangaon |
1 |
83,584 |
-- |
-- |
3 |
1,56,029 | |
Uran |
1 |
4,286 |
2 |
1,21,621 |
-- |
-- | |
District Total |
48 |
48,65,448 |
32 |
13,52,271 |
24 |
18.57,770 |
TABLE No. 19-contd.
REGISTERED DEALERS AND THEIR TURNOVER OF SALES IN 1957-58
|
Taluka |
Salt |
Coconut |
Petrol and Mineral Oils |
Miscellaneous |
|
No. of Dealers |
Turnover |
No. of Dealers |
Turnover |
No. of Dealers |
Turnover |
No. of Dealers |
Turnover |
|
Alibag |
2 |
2,47,052 |
2 |
1,71,700 |
1 |
1,29,813 |
15 |
16,82,815 |
|
Karjat |
-- |
-- |
-- |
-- |
-- |
-- |
6 |
14,58,641 |
|
Khalapur |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
|
Mahad |
-- |
-- |
-- |
-- |
-- |
-- |
21 |
31,50,494 |
|
Mhasla |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
|
Matheran |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
|
Murud |
-- |
-- |
-- |
-- |
-- |
-- |
6 |
7,74,927 |
|
Panvel |
1 |
72,873 |
-- |
-- |
-- |
-- |
22 |
84,07,746 |
|
Pen |
5 |
5,44,401 |
-- |
-- |
-- |
-- |
9 |
7,52,358 |
|
Poladpur |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
-- |
|
Roha |
-- |
-- |
-- |
-- |
-- |
-- |
2 |
4,34,972 |
|
Shriwardhan |
-- |
-- |
-- |
-- |
-- |
-- |
3 |
8,24607 |
|
Sudhagad |
-- |
-- |
-- |
-- |
-- |
-- |
3 |
99,303 |
|
Mangaon |
-- |
-- |
-- |
-- |
-- |
-- |
3 |
2,28,239 |
|
Uran |
6 |
5,25,422 |
-- |
-- |
-- |
-- |
1 |
87,785 |
|
District Total |
14 |
13,89,748 |
2 |
1,71,700 |
1 |
1,29,813 |
91 |
1,81,01,887 |
Classification of the various categories of shops in the commodity groups as given in the table is adopted for convenience. Hence some of the column headings need explanation. 'Food-stuffs and kirana' include shops dealing in cereals, pulses, sweet oil, sugar, gul, etc. 'Drugs and Narcotics' cover shops dealing in medicines, chemicals, tobacco, betel-nut, pan, bidi, cigarette, etc. The 'Kirana' shops deal in kerosene also, hence, they are not taken under 'Petrol and Mineral Oils'. The column 'Miscellaneous Shops" may appear to be arbitrary. This group includes the shops dealing in commodities other than those included in the other columns.
'Food-stuffs and Kirana' accounted for the highest number of registered shops, viz., 356 with a turnover of sales of Rs. 7,73,15,103. There were 51 shops dealing in cloth and their turnover was 25,02,466. The highest number of registered shops was in Panvel taluka. This is attributable to the commercial importance of Panvel town. It is the largest centre of trade in food-stuffs in general and rice in particular. Alibag. Mahad, Karjat. and Pen are also large centres of trade in rice and other foodgrains. Mahad taluka had the largest number of shops dealing in cloth, viz., 14, and most of them were in Mahad town. The largest number of dealers in salt were in Uran, while Pen stood second in the list. |
