| CENTRAL SALES TAX ACT, 1956 |
| CENTRAL SALES TAX ACT, 1956 74 of 1956 An Act to formulate 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 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 of inter -State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. Be it enacted by Parliament in the Seventh Year of the Republic of India as follows :" CHAPTER 01: PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Central Sales Tax Act, 1956. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires," (a) "appropriate State" means" (i) in relation to a dealer who has one or more places of business situate in the same State, that State; (ii) in relation to a dealer who has places of business situate in different States, every such State with respect to the place or places of business situate within its territory; 1[(aa) "business" includes" (i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; (ab) "crossing the customs frontiers of India" means crossing the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities. Explanation : For the purposes of this clause, "customs station" and "customs authorities", shall have the same meanings as in the Customs Act, 1962 (52 of 1962)]; '[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission, remuneration or other valuable consideration, and includes" (i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business; (ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods belonging to any principal whether disclosed or not; and (iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal. Explanation 1: Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as" (i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or (ii) an agent for handling of goods or documents of title relating to goods, or (iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment, and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act. Explanation 2 : A Government which, whether or not in the course of business, buys, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall, except in relation to any sale, supply or distribution of surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;] (c) "declared goods" means goods declared under section 14-to be of special importance in inter- State trade or commerce; (d) "goods" includes all materials, articles, commodities and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares and securities; (dd) "place of business" includes" (i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent; (ii) a warehouse, godown or other place where a dealer stores his goods; and (iii) a place where a dealer keeps his books of account; (e) "prescribed" means prescribed by rules made under this Act; (f) "registered dealer" means a dealer who is registered under section 7-;5 '(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes," (i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (iii) a delivery of goods on hire -purchase or any system of payment by instalments; (iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, but does not include a mortgage or hypothecation of or a charge or pledge on goods;'. (h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged; (i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally; (j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter- State trade or commerce made during any prescribed period and determined in accordance with the provisions of this Act and the rules made thereunder; (k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year. CHAPTER 02: FORMULATION OF 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 EXPORT SECTION 03: WHEN IS A SALE OR PURCHASE OF GOODS SAID TO TAKE PLACE IN THE COURSE OF INTERSTATE TRADE OR COMMERCE A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase" (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. Explanation 1 : Where goods are delivered to a carrier or other bailee for transmission, the movement of the goods shall, for the purposes of clause (b), be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Explanation 2: Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State. SECTION 04: WHEN IS A SALE OR PURCHASE OF GOODS SAID TO TAKE PLACE OUTSIDE A STATE - (1) Subject to the provisions contained in section 3-, when a sale or purchase of goods is determined in accordance with sub-section (2) to take place inside a State, such sale or purchase shall be deemed to have taken place outside all other States. (2) A sale or purchase of goods shall be deemed to take place inside a State, if the goods are within the State" (a) in the case of specific or ascertained goods, at the time of the contract of sale is made; and (b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent of the other party is prior or subsequent to such appropriation. Explanation: Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub-section shall apply as if there were separate contracts in respect of the goods at each of such places. SECTION 05: WHEN IS A SALE OR PURCHASE OF GOODS SAID TO TAKE PLACE IN THE COURSE OF IMPORT OR EXPORT - (1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have cross the customs frontiers of India. (2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India. 4[(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.] CHAPTER 03: INTER STATE SALES TAX SECTION 06: LIABILITY TO TAX ON INTER STATE SALES (1) Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales of goods other than electrical energy effected by him in the course of inter-State trade or commerce during any year on and from the date so notified : 4[Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5-, is a sale in the course of export of those goods out of the territory of India.] (1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State. (2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State or another, any subsequent sale during such movement effected by a transfer of documents of title to such goods," (a) to the Government, or (b) to a registered dealer other than the Government, if the goods are of the description referred to in sub - section (3) of section 8-, shall be exempt from tax under this Act: Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit," (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) if the subsequent sale is made" (i) to a registered dealer, a declaration referred to in clause (a) of sub -section (4) of section 8-, or (ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub-section (4) of section 89 Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if," (a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than4[four] per cent (whether called a tax or fee or by any other name); and (b) the dealer effecting such subsequent sales proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (a) or clause (b) of this sub-section. 3 '(3) Notwithstanding anything contained in this Act, if" (a) any official or personnel of" (i) any foreign diplomatic mission or consulate in India; or (ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.'. SECTION 06A: BURDEN OF PROOF, ETC., IN CASE OF TRANSFER OF GOODS CLAIMED OTHERWISE THAN BY WAY OF SALE - (1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods7[",and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale".] (2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale. Explanation : In this section, "assessing authority", in relation to a dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act. SECTION 07: REGISTRATION OF DEALERS (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed. (2) Any dealer liable to pay tax under the sales tax law of the appropriate State, or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed. Explanation: For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate State notwithstanding that under such law a sale or purchase made by him is exempt from tax or refund or rebate of tax is admissible in respect thereof. (2A) Where it appears necessary to the authority to whom an application is made under subsection (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to subsection (2) of section 6-or sub-section (1) of section 6A-or clause (a) of sub-section (4) of section 8- , he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes. (3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder and the condition, if any, imposed under sub-section (2A), has been complied with, he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8-. (3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (2A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes. [(3B) No dealer shall be required to furnish any security under sub-section (2A) or any security or additional security under sub-section (3A) unless he has been given an opportunity of being heard. (3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which he may be required to furnish under sub-section (3A), by the authority referred to therein, shall not exceed" (a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case in ay be, additional security is required to be furnished; and (b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub -section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter State trade or commerce in the year in which such security of as the case may be, additional security is required to be furnished, had such dealer been not registered under this Act.] (3C) Where the security furnished by a dealer under sub-section (2 A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent (or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond. (3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer," (a) for realising any amount of tax or penalty payable by the dealer ; (b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) or to have tailed to keep them in proper custody : Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard. (3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency in such manner and within such time as may be prescribed. (3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions of sub-section (3C) or sub-section (3E), until the dealer has complied with such older or such provisions, as the case may be. (3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount of part thereof deposited by the dealer by way of security under this section, in it is not required for the purposes of this Act. (3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), subsection (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (hereafter in this section referred to as the "appellate authority") as may be prescribed : Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal" (a) after the expiry of the said period of thirty days ; or (b) without furnishing the whole or any part of such security. (3I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed. (3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final. (4) A certificate of registration granted under this section may" (a) either on the application of the dealer to whom it has been granted, or where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other person the certificate of registration granted to him requires to be amended ; or (b) be cancelled by the authority granting it where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or subsection (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax law of the appropriate State or for any other sufficient reason. (5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year. SECTION 08: RATES OF TAX ON SALES IN THE COURSE OF INTER STATE TRADE OR COMMERCE (1) Every dealer, who in the course of inter-State trade or commerce" (a) sells to the Government any goods ; or (b) sells to a registered dealer other than the Government goods of the description referred to in sub-section(3);9['shall be liable to pay tax under this Act, with effect from such date as may be notified by the Central Government in the Official Gazette for this purpose, which shall be two per cent, of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, or, as the case may be, under any enactment of that State imposing value added tax, whichever is lower: Provided that the rate of tax payable under this sub -section by a dealer shall continue to be four per cent, of his turnover, until the rate of two per cent, takes effect under this sub -section.] (2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within subsection (1) " (a) in the case of declared goods, shall be calculated 12[at twice the rate] applicable to the sale or purchase of such goods inside the appropriate State ; 15[* * *] (b) in the case of goods other than declared goods, shall be calculated at the rate of ten per cent or at the rate applicable to the sale or purchase of such goods inside the appropriate State,16["whichever is higher; and"] ; 17 "(c) in the case of goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally shall be nil, and for the purpose of making any such calculation under clause (a) or clause (b), any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law. Explanation."For the purposes of this sub-section, a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods."; (2A)18 [* * * * *] (3) The goods referred to in clause (b) of sub-section (1) " (a)[* * * * * *] (b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re -sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture of processing of goods for sale or19["in the telecommunications network or"]in mining or in the generation or distribution of electricity or any other form of power ; (c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale; (d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c). (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner" (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority ; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government: Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. (5) Not with standing anything contained in this section, 'the State Government' may,21["on the fulfilment of the requirements laid down in sub-section (4) by the dealer,"] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein, direct," (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce,22["to a registered dealer or the Government"] from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub - section (1) or sub-section (2) as may be mentioned in the notification ; (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce,22["to a registered dealer or the Government"] by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub -section (1) or sub-section (2) as may be mentioned in the notification. (6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce, to a registered dealer for the purpose of manufacture, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as trading or packing material or packing accessories in an unit located in any special economic zone, if such registered dealer has been authorised to establish such unit by the authority specified by the Central Government in this behalf.23 (7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section. 23 (8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the authority referred to in sub-section (6), a declaration in the prescribed manner on the prescribed form obtained from the authority referred to in sub-section (5), duly filled in and signed by the registered dealer to whom such goods are sold.23 Explanation."For the purposes of sub-section (6), the expression "special economic zone" has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to Section 3 of the Central Excise Act, 1944 (1 of 1944).'. SECTION 08A: DETERMINATION OF TURNOVER (1) In determining the turnover of a dealer for the purpose of this Act, the following deductions shall be made from the aggregate of the sale prices, namely : (a) the amount arrived at by applying the following formula" rate of tax X aggregate of sale prices : ------------------------------------------------------- 100 plus rate of tax Provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the aggregate of sale prices. Explanation: Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of each part of the turnover liable to a different rate of tax ; (b) the sale price of all goods returned to the dealer by the purchasers of such goods " (i) within a period of three months from the date of delivery of the goods, in the case of goods returned before the 14th day of May, 1966; (ii) within a period of six months from the date of delivery of the goods, in the case of goods returned on or after the 14th day of May,1966 : Provided that satisfactory evidence of such return of goods and of refund or adjustment in accounts of the sale price thereof is produced before the authority competent to assess or, as the case may be, reassess the tax payable by the dealer under this Act; and (c) such other deductions as the Central Government may, having regard to the prevalent market conditions, facility of trade and interests of consumers, prescribe. (2) Save as otherwise provided in sub-section (1), in determining the turnover of a dealer for the purposes of this Act, no deduction shall be made from the aggregate of the sale prices. SECTION 09: LEVY AND COLLECTION OF TAX AND PENALTIES (1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3-, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced : 20[Provided that, in the case of a sale of goods during their movement from one State to another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub - section (2) of section 6-, the tax shall be levied and collected" (a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purposes of clause (a) of sub-section (4) of section 8-in connection with the purchase of such goods, and (b) where such subsequent sale has been effect by an unregistered dealer in the Slate from which such subsequent sale has been effected.] (2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, re -assess, collect and enforce payment of tax, including any24[interest or\ penalty, payable by a dealer under this Act as if the tax or24[interest or] penalty payable by such a dealer under this Act is a tax or24[interest or] penalty payable under the general sales lax law of the State ; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State ; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties,25[charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly : Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section. 25[(2A) All the provisions relating to offences26[ interest] and penalties (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 "and Section 10A-) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re -assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.] 26[2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due dale for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.'] (3) The proceeds in any financial year of any tax, including any26[interest or] penally, levied and collected under this Act in any State (other than a Union Territory) on behalf of the Government of India shall be assigned to that State and shall be retained by it; and the proceeds attributable to Union Territories shall form part of the Consolidated Fund of India. SECTION 09A: COLLECTION OF TAX TO BE ONLY BY REGISTERED DEALERS No person who is not a registered dealer shall collect in respect of any sale by him of goods in the course of inter-State trade or commerce any amount by way of tax under this Act, and no registered dealer shall make any such collection except in accordance with this Act and the rules made thereunder. SECTION 09B: ROUNDING OFF OF TAX, ETC The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored: Provided that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of any sale by him of goods in the course of inter-State trade or commerce. SECTION 10: PENALTIES If any person" (a) furnishes a certificate or declaration under sub-section (2) of section 6-or sub-section (1)of section 6A-or sub-section (4)29["or sub-section (8)"] of section 8-, which he knows, or has reason to believe, to be false ; or (aa) fails to get himself registered as required by section 7-, or fails to comply with an order under sub-section (3A) or with the requirements of sub-section (3C) or sub-section (3E), of that section ;or (b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration ; or (c) not being a registered dealer, falsely represents when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer; or (d) after purchasing any goods for any of the purposes specified in clause (b) or clause (c) or clause (d) of sub-section (3) 29["or sub-section (6)"] of section 8-fails, without reasonable excuse, to make use of the goods for any such purpose; or (e) has in his possession any form prescribed for the purpose of sub-section (4)29["or sub-section (8)"] of section 8-which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made thereunder ; or (f) collects any amount by way of tax in contravention of the provisions contained in section 9A-, he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both ; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues. SECTION 10A: IMPOSITION OF PENALTY IN LIEU OF PROSECUTION (1) If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10-, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the tax which would have been levied under sub-section (2) of section 8-in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section : Provided that no prosecution for an offence under section 10-shall be instituted in respect of the same facts on which a penalty has been imposed under this section. (2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9-" (a) in the case of an offence falling under clause (b) or clause (d) of section 10-, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of clause (a) of sub-section (4) of section 8-in connection with the purchase of such goods ; (b) in the case of an offence falling under clause (c) of section 10-; in the State in which the person purchasing the goods should have registered himself if the offence had not been committed. SECTION 11: COGNIZANCE OF OFFENCES (1) No Court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Government within the local limits of whose jurisdiction the offence has been committed or of such officer of that Government as it may, by general or special order, specify in this behalf ; and no Court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try any such offence. (2) All offences punishable under this Act shall be cognizable and bailable. SECTION 12: INDEMNITY No suit, prosecution or other legal proceeding shall lie against any officer of Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. SECTION 13: OWER TO MAKE RULES (1) The Central Government may, by notification in the Official Gazette, make rules providing for" (a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given ;30 "(aa) the form and the manner for furnishing declaration under sub-section (8) of Section 8;". (b) the period of turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made under clause (c) of sub-section (1) of section 8Ain the process of such determination ; (c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled ; (d) the form in which and the particulars to be contained in any declaration or certificate to be given under this Act the State of origin of such form or certificate and the time within which any such certificate or declaration shall be produced or furnished ; (e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power ; (f) the matters in respect of which provision may be made under the proviso to sub-section (2) of section 9-; (g) the fees payable in respect of applications under this Act. zza(h) the proper functioning of the Authority constituted under Section 19; zza(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of Section 19; zza(j) any other matter as may be prescribed.". (2) Every rule made by the Central Government under sub-section (1) shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. (3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act. (4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:" (a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists; (aa) the manner in which security may be furnished under sub-section (2A) or sub -section (3A) or sub "section (3C) of section 7-and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section; (b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers ; (c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act; (d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable limes for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents ; (e) the authority from whom, the conditions subject to which and the fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub -section (2) of section 6-or of declaration prescribed under sub-section (1) of section 6A-or sub-section (4) of section 8-may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished ; (ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7-, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals ; (f) in the case of an undivided Hindu family, association, club, society, firm or company or in the case of a person who carried on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given; and (g) the time within which, the manner in which and the authorities to whom any change in the ownership of any business or in the name, place or nature of any business carried on by any dealer shall be furnished. (5) In making any rule under this section the Central Government or, as the case may be, the State Government may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues. CHAPTER 04: GOODS OF SPECIAL IMPORTANCE IN INTER INTER--STATE TRADE OR COMMERCE SECTION 14: CERTAIN GOODS TO BE OF SPECIAL IMPORTANCE IN INTER STATE TRADE OR COMMERCE It is hereby declared that the following goods are of special importance in inter-State trade or commerce :" 27[(i) Cereals, that is to say," (i) paddy (Oryza sativa L.); (ii) rice (Oryza sativa L.); (iii) wheat (Triticum vulgar, T. compactum, T. sphaerococcum, T. edurum, T. aestivum L.T. dicoccum); (iv) jowar or milo (Sorghum vulgare Pers); (v) bajra (Pennisetum typhoideum L.); (vi) maize (Zea mays L.) (vii) ragi (eleusine coracana Gaertn.); (viii) kodon (paspalum scrobiculatum L.); (ix) kutki (Panicum miliare L.); (x) barley (Hordeum vulgare L.);] 28[(id)] coal, including coke in all its forms, but excluding charcoal: Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972(61 of 1972), this clause shall have effect subject to the modification that the words "but excluding charcoal" shall be omitted; (ii) cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste; 31[(iia) cotton fabrics covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05,32[58.06,] 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to theCentral Excise Tariff Act, 1985(5 of 1986);] (iib) cotton yarn, but not including cotton yarn waste; 33[(iic) crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes :" (1) decantation; (2) de-salting; (3) dehydration; (4) stabilisation in order to normalise the vapour pressure; (5) elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure; (6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the abovementioned processes; (7) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance;] (iii) hides and skins, whether in a raw or dressed state; (iv) iron and steel, that is to say," (i) pig iron and cast iron including 34[ingot moulds, bottom plates], iron scrap, cast iron scrap, runner scrap and iron skull scrap; (ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes); (iii) skelp bars, tin bars, sheet bars, hoe -bars and sleeper bars; (iv) steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths); (v) steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections); (vi) sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in riveted condition; (vii) plates both plain and chequered in all qualities; (viii) discs, rings, forgings and steel castings; (ix) tool, alloy and special steels of any of the above categories; (x) steel melting scrap in all forms including steel skull, turnings and borings; (xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings; (xii) tin-plates, both hot dipped and electrolytic and tinfree plates; (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails" heavy and light crane rails; (xiv) wheels, tyres, axles and wheel sets; (xv) wire rods and wires-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper; (xvi) defectives, rejects, cuttings or end pieces of any of the above categories; (v) jute, that is to say, the fibre extracted-from plants belonging to the species Corchorus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa- Var altissima and the fibre known as Sunn or Sunnhemp extracted from plants of the species Crotalaria juncea whether baled or otherwise; (vi) oilseeds, that is to say," (i) Groundnut or Peanut (Arachis hypogaea); (ii) Sesamum or Til (Sesamum orientale); (iii) Cotton seed (Gossypium Spp.); (iv) Soyabean (Glycine seja); (v) Rapeseed and Mustard" (1) Toria (Brassica compestris var toria); (2) Rai (Brassica juncea); (3) Jamba-Taramira (Eruca Sativa); (4) Sarson, yellow and brown (Brassica campestris var sarson)', (5) Banarsi Rai or True mustard (Brassica nigra); (vi) Linseed (Linum usitatissimum); (vii) Castor (Ricinus communis); (viii) Coconut (i.e.. Copra excluding tender coconuts) (Coconucifera); (ix) Sunflower (Helianthus annus); (x) Nigar seed (Guizotia abyssinica); (xi) Neem, vepa (Azadirachta indicd); (xii) Mahua, illupai, Ippe (Madhuca indica M. Latifolia, Bassia, Latifolia and Madhuca longifolia syn. M. Longifolia); (xiii) Karanja, Pongam, Honga (Pongamia pinnata syn. P. Glabra); (xiv) Kusum (Schleichera oleosa syn. S. Trijuga); (xv) Punna, Undi (Calophyllum inophyllum); (xvi) Kokum (Corcinia indica); (xvii) Sal (Shorea robbusta); (xviii) Tung (Aleurites fordii and A. montana); (xix) Red palm (Elaeis guinensis); (xx) Saf flower (Carthanus tinctorws); '[(via) pulses, that is to say," (i) gram or gulab gram (Cicerarietinum L.); (ii) tur or arhar (Cujanus cajan); (iii) moong or green gram (Phaseolus aureus); (iv) masur or lentil (Lens esculenta Moench, Lens culinarie Medic); (v) wad or black gram (Phaseolus mungo); (vi) moth (Phaseolus aconitifolius Jacq)', (vii) lakh or Khesari (Lathyros rativus L.) 36[(vii) man-made fabrics covered under heading Nos. 54.08,54.09,54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05,37[58.06,] 59.01, 59.02, 59.03, 59.05, 59.06 and 60.01 of the Schedule to theCentral Excise Tariff Act, 1985 (5 of 1986); (viii) sugar covered under sub-heading Nos. 1701.20, 1701.31, 1701.39 and 1702.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (ix) unmanufactured tobacco and tobacco refuse covered under sub-heading No. 2401.00, cigars and cheroots of tobacco covered under heading No. 24.02, cigarettes and cigarillos of tobacco covered under sub-heading Nos. 2403.11 and 2403.21, and other manufactured tobacco covered under sub-heading Nos. 2404.11, 2404.12, 2404,13, 2404.19, 2404.21, 2404.29, 2404.31, 2404.39, 2404.41 -'[, 2404.50 and 2404.60], of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (x) woven fabrics of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).] SECTION 15: RESTRICTIONS AND CONDITIONS IN REGARD TO TAX ON SALE OR PURCHASE OF DECLARED GOODS WITHIN A STATE Every sales tax law of a State shall, insofar as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:" (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed [four] per cent of the sale or purchase price thereof,42[* * * * *]; (b) where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under this Act in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course of inter State trade or commerce in such manner and subject to such conditions as may be provided in any law in force in that State; 40[{c) where a tax has been levied under that law in respect of the sale or purchase inside the State of any paddy referred to in sub-clause (i) of clause (1) of section 14-, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy; 41[(ca) where a tax on sale or purchase of paddy referred to in sub-clause (i) of clause (1) of section 14-is leviable under that law and the rice pro cured out of such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5-, the paddy and rice shall be treated as a single commodity;] (d) each of the pulses referred to in clause (via) of section 14-, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.] CHAPTER 05: LIABILITY IN SPECIAL CASES SECTION 16: DEFINITIONS In this Chapter," (a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company; (b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956(1 of 1956). SECTION 17: COMPANY IN LIQUIDATION (1) Every person" (a) who is the liquidator of any company which is being wound up, whether under the orders of a Court or otherwise; or (b) who has been appointed the receiver of any assets of a company (here inafter referred to as the liquidator) shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the appropriate authority. (2) The appropriate authority shall, after making such inquiry or calling for such information as it may deem fit, notify to the liquidator within three months from the date on which he receives notice of the appointment of the liquidator the amount which, in the opinion of the appropriate authority would be sufficient to provide for any tax which is then, or is likely thereafter to become payable by the company. (3) The liquidator shall not part with any of the assets of the company or the properties in his hands until he has been notified by the appropriate authority under sub-section (2) and on being so notified, shall set aside an amount equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his hands: Provided that nothing contained in this sub-section shall debar the liquidator from parting with such assets or properties in compliance with any order of a Court or for the purpose of the payment of the tax payable by the company under this Act or for making any payment to secured creditors whose debts are entitled under law to priority of payment over debts due to Government on the date of liquidation or for meeting such costs and expenses of the winding up of the company as are in the opinion of the appropriate authority reasonable. (4) If the liquidator fails to give the notice in accordance with sub-section (1) or fails to set aside the amount as required by, or parts with any of the assets of the company or the properties in his hands in contravention of the provisions of sub-section (3), he shall be personally liable for the payment of the tax which the company would be liable to pay : Provided that if the amount of any tax payable by the company is notified under sub-section (2), the personal liability of the liquidator under this sub-section shall be to the extent of such amount. (5) Where there are more liquidators than one, the obligations and liabilities attached to the liquidator under this section shall attach to all the liquidators jointly and severally. (6) The provisions of this section shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force. SECTION 18: LIABILITY OF DIRECTORS OF PRIVATE COMPANY IN LIQUIDATION Notwithstanding anything contained in the Companies Act, 1956(1 of 1956), when any private company is wound up after the commencement of this Act, and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered, then, every person who was a director of the private company at any time during the period for which the tax is due shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. CHAPTER 6 AUTHORITY TO SETTLE DISPUTES IN COURSE OF INTER STATE TRADE OR COMMERCE SECTION 19: CENTRAL SALES TAX APPELLATE AUTHORITY. (1) The Central Government shall constitute, by notification in me Official Gazette, an Authority to settle inter-State disputes falling under Section 6-A or Section 9 of this Act, to be known as "the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority)". (2) The Authority shall consist of the following Members appointed by the Central Government, namely:" (a) a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court; (b) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and (c) an officer of a State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in sales tax matters. (3) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members shall be such as may be prescribed. (4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act. SECTION 20: APPEALS. (1) The provisions of this chapter shall apply to appeals filed by the aggrieved dealer against any order of the assessing authority made under Section 6-A or Section 9 of this Act. (2) Notwithstanding anything contained in the general sales tax laws, the Authority shall adjudicate an appeal filed by a dealer aggrieved against any order of the assessing authority rejecting his claim under Section 6-A or Section 9 of this Act. (3) An appeal against the order of the assessing authority rejecting the claim of the dealer under Section 6-A or Section 9 of this Act may be filed by the aggrieved dealer within forty-five days from the date on which the order is served on him : Provided that the Authority may entertain any appeal after the expiry of the said period of twenty-five days, but not later than sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. (4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees. SECTION 21: PROCEDURE ON RECEIPT OF APPLICATION. (1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the assessing authority concerned and to call upon it to furnish the relevant records : Provided that such records shall, as soon as possible, be returned to the assessing authority. (2) The Authority shall adjudicate and decide upon the appeal filed against an order of the assessing authority. (3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal: Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative. Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order. (4) The Authority shall make an endeavor to pronounce its order in writing within six months of the receipt of the appeal. (5) A copy of every order made under sub-section (3) shall be sent to the appellant and to the assessing authority. SECTION 22: POWERS OF THE AUTHORITY. (1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:" (a) enforcing the attendance of any person, examining him on oath or affirmation; (b) compelling the production of accounts and documents; (c) issuing commission for the examination of witnesses; (d) the reception of evidence on affidavits; (e) any other matter which may be prescribed. (2) Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code, 1860 (45 of 1860) and the Authority shall be deemed to be a civil court of the purposes of Section 195 and Chapter 26 of the Code of Criminal Procedure, 1973 (2 of 1974). SECTION 23: PROCEDURE OF AUTHORITY. The Authority shall, subject to the provisions of this chapter, have power to regulate its own procedure in all matters arising out of the exercise of powers under this Act. SECTION 24: AUTHORITY FOR ADVANCE RULINGS TO FUNCTION AS AUTHORITY UNDER THIS ACT. (2) On and from the date of the constitution of the Authority in accordance with the provisions of Section 19 of this Act, the proceedings pending with the Authority for Advance Rulings shall stand transferred to the Authority constituted under that section from the stage at which such proceedings stood before the date of constitution of the said Authority. SECTION 25: TRANSFER OF PENDING PROCEEDINGS. On and from the date when Authority is constituted under Section 19, every appeal arising out of provisions contained in this Chapter" (i) which is pending immediately before the constitution of such Authority before the appellate authority constituted under the general sales tax law of a State or of the Union territory, as Ae case may be; or (ii) which would have been required to be taken before such appellate Authority, shall stand transferred to such Authority on Ae date on which it is established. SECTION 26: APPLICABILITY OF ORDER PASSED. An order passed by the Authority under this chapter shall be binding on Ae assessing authorities and other authorities created by or under any law relating to general sales tax, in force for the time being in any State or Union territory.' 1. Inserted by the Central Sales Tax (Amendment) Act, 1976. 3. Sub-section 3 inserted in S.6 by The Finance Act, 2003 4. Inserted by the Central Sales Tax (Amendment) Act, 1976, w.e.f. 1-4-1976. 5. In Section 2, clause (g) shall be substituted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 7. In Section 6A, the words shall be inserted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 9. Substituted by Finance Act, 2003 for the portion beginning with the words "shall be liable" and ending with the words "whichever is lower" 12. Substituted for "at the rate", by the Finance Act, 1975, w.e.f. 1-7-1975. 15. In Section 8, sub-section (2) the word ["and"] shall be omitted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 16. In Section 8, sub-section (2) the word ["whichever is higher"] shall be substituted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 19. In Section 8, sub-section 3, clause (b) the words shall be inserted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 21. In Section 8, sub-section 5, the words shall be inserted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 20. Substituted by the Central Sales Tax (Amendment) Act, 1976. 22. In Section 8, sub-section 5, clause (a)& (b) the words shall be inserted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 23. In Section 8, sub-section 6,7 and 8 shall be inserted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 24. Inserted by the Finance Act, 2000. 25. Inserted by the Central Sales Tax (Amendment) Act, 1976. 26. Inserted by the Finance Act, 2000. 27. Inserted by the Central Sales Tax (Amendment) Act, 1976. 28. Existing clause (i) renumbered by the Central Sales Tax (Amendment) Act, 1976. 29. In Section 10, clause (a),(d) and (e) the words shall be inserted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 30. In Section 13, sub-section (1) after clause (a), clause (aa) words shall be inserted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. 31. Substituted by the Finance Act, 1988, w.e.f. 13-5-1988. 32. Inserted by the Finance Act, 1989, w.e.f. 12-5-1989. 33. Inserted by the Central Sales Tax (Amendment) Act, 1976. 34. Substituted for "ingot moulds, bottom plates" by the Repealing and Amending Act, 1978. 36. Substituted for items (vii), (viii), (ix) and (x) by the Finance Act, 1988, w.e.f. 13-5-1988. 37. Inserted by the Finance Act, 1989, w.e.f. 12-5-1989. 40. Inserted by the Central Sales Tax (Amendment) Act, 1976. 41. Inserted by the Finance (No. 2) Act, 1996, w.e.f. 28-9-1996. 42. In Section 15, clause (a) the words ["and such tax shall not be levied at more than one stage"] shall be omitted by Finance Act, 2002. (20 of 2002), Published in the Gazette of India, Extra., Part II, Section 1, dated May 13, 2002, No.23. CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 1957 28-2-1957 In exercise of the powers conferred by sub-section (1) of section 13of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby makes the following rules, namely:- RULE 01: These rules may be called the Central Sales Tax (Registration and Turnover) Rules, 1957. RULE 02: In these rules, unless the context otherwise requires- (a) "Act" means the Central Sales Tax Act, 1956; 1[(aa) "authorised officer" means an officer authorised by the Central Government under clause (b) of sub-section (4) ofsection 8;] 2[(aaa) "company" means a company as defined insection 3 of the Companies Act, 1956(1 of 1956), and includes a foreign company within the meaning ofsection 591of that Act;] (b) "Form" means a form appended to these rules; (c) "notified authority" means the authority specified under sub-section (1) of section 7; 1[(cc) "prescribed authority" means the authority empowered by the Central Govern- ment under3 [sub-section (2) ofsection 9], or the authority prescribed by a State Government under clause (e) of sub-section (4) ofsection 13, as the case may be;] (d) "section" means section of the Act; (dd)4[***] (e) "warehouse" means any enclosure, building or vessel in which a dealer keeps a stock of goods for sale. RULE 03: CERTIFICATE OF REGISTRATION (1) An application for registration undersection 7shall be made by a dealer to the notified authority in Form 'A' and shall be- (a) signed by the proprietor of the business, or, in the case of a firm, by one of its partners, or, in the case of a Hindu undivided family, by the karta or manager of the family, or, in the case of a company5[***], by a director, managing agent or principal officer thereof, or, in the case of a Government, by an officer duly authorised by that Government, or, in the case of any other association of individuals, by the principal officer managing the business; and (b) verified in the manner provided in the said Form 'A'. (2) Where a dealer has more than one place of business within a State, he shall make a single application in respect of all such places, name in such application one of such places as the principal place of business for the purposes of these rules and submit such application to the notified authority specified in respect of the principal place of business so named: Provided that any place so named shall not in any case be different from the place, if any, declared by him to be the principal place of business, by whatever name called, under the general sales tax law of the State. RULE 04: (1) An application for registration under sub-section (1) ofsection 7shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under the Act. (2) An application for registration under sub-section (2) ofsection 7may be made at any time after the commencement of the Act. 6[(3) A fee of7[rupees twenty-five] shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court-fee stamps8[affixed to such application.] RULE 05: (1) When the notified authority is satisfied, after making such enquiry as it thinks necessary, that the particulars contained in the application are correct and complete9[and the fee referred to in sub-rule (3) ofrule 4has been paid], it shall register the dealer and grant him a certificate of registration in Form 'B' and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein, 10[(2) When the said authority is not satisfied that the pariticulars contained in the appliction are correct and complete, or where the fee referred to in sub-rule (3) ofrule 4has not been paid, he shall reject the application for reasons to be recorded in writing: Provided that before the application is rejected the applicant shall be given an opportunity of being heard in the matter and, as the case may be, of correcting and completing the said particulars or complying with the requirements of sub-rule (3) ofrule 4.] RULE 06: The certificate of registation granted under sub-rule (1) ofrule 5shall be kept at the principal place of business mentioned in such certificate and a copy of such certificate granted under the said sub-rule shall be kept at every place of business within the State other than the principal place of business, mentioned in such certificate. RULE 07: (1) Where a dealer desires the certificate of registration granted to him under these rules to be amended, hershall submit an application for this purpose to the notified authority setting out the Specific matters in respect of which he desires such amendment and the reasons therefor, together with the certificate of registration and the copies thereof, if any, granted to him; and such authority may, if satisfied with the reasons given, make such amendments, as it thinks necessary, in the certificate of registration and the copies thereof, if any, granted to him. (2) The provisions, ofrule 6shall apply in relation to such amended certificate and copies thereof, as they apply in relation to the original certificate and copies thereof. RULE 08: (1) Where the certificate of registration granted to a dealer is lost, destroyed, defaced or mutilated he may on application made in this behalf to the notified authority and on payment of a fee of12 [rupees five] obtain a duplicate copy of such certificate. (2) The fee payable under sub-rule (1) shall be paid in the form of13[court-fee stamps.] RULE 09: AMENDMENT OR CANCELLATION OF CERTIFICATE OF REGISTRATION (1) A notified authority shall, before amending or cancelling, as the case may be, the certificate of registration of a dealer under sub-section (4) ofsection 7give him an opportunity of being heard in the matter. (2) If the certificate of registration is proposed to be amended, the dealer shall forthwith produce to the notified authority the certificate of registration and the copies thereof, if any, granted to him, for having them amended. (3) If the certificate of registration is cancelled, the dealer shall forthwith surrender to the notified authority the certificate of registration and the copies thereof, if any, granted to him.] RULE 10: If any dealer desires to apply under sub-section (5) of section 7for the cancellation of his registration, he shall submit within the time specified in that sub-section to the notified authority an application in that behalf together with the certificate of registration and copies thereof, if any, granted to him; and such application shall be dealt with in accordance with the provisions of that sub-section. RULE 11: DETERMINATION OF TURNOVER 15[(1)] The period of turnover in relation to any dealer liable to pay tax under this Act shall be the same as the period in respect of which he is liable to submit returns under the general sales tax law of the appropriate State : Provided that in relation to a dealer who is not liable to submit returns under the general sales tax law of the appropriate State, the period of turnover shall be a quarter ending on the 30th June, 30th September, 31st December and 31st March, as the case may be, in a financial year.] (2)16[***] RULE 12: 17 (1) The declaration and the certificate referred to in sub-section (4) ofsection 8shall be in Forms 'C' and 'D' respectively:18[Provided that Form 'C' in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1976, may also be used up to the 31st December,19[1980] with suitable modificaions:] [**25*]24 ["Provided further that a single declaration may cover all transactions of sale which take place in one financial year between the same two dealers.".]23[Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different financial years it shall be necessary to furnish a separate declaration or certificate in respect of goods so delivered in each financial year.] 24[(2) Where a blank or duly completed form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer shall furnish in respect of every such form so lost an indemnity bond25[in Form G] to the notified authority from whom the said form was obtained, for such sum as the said authority may, having regard to the circumstances of the case, fix. Such indemnity bond25[in Form G] shall be furnished by the selling dealer to the notified authority of his State if a duly completed form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his State :26[Provided that where more than one form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the forms of declarations so lost.] (3) Where a declaration form furnished by the dealer purchasing the goods or the certificate furnished by the Government has been lost, the dealer selling the goods may demand from the dealer who purchased the goods, or, as the case may be, from the Government, which purchased the goods, a duplicate of such form or certificate and the same shall be furnished with the following declaration recorded in red ink and signed by the dealer or aurhorised officer of the Government, as the case may be, on all the three portions of such form or certificate,- "I hereby declare that this is the duplicate of the declaration form/certificate No. ...............................signed on ............................and issued to ............................ who is a registered dealer of........................ (State) and whose retistation certificate number is........................."] 27[(4)] The certificate referred to in sub-section (2) ofsection 6shall be in Form 'E- for Form 'E-II', as the case may be. 28[(5) The declaration referred to in sub-section (1) ofsection 6Ashall be in Form 'F':29[Provided that a single declaration may cover transfer of goods, by a dealer, to any other place of his business or to his agent or principal as the case may be, effected during a period of one calendar month : Provided further that if the space provided in Form 'F' is not sufficient for making the entries, the particulars specified in Form 'F' may be given in separate annexures attached to that form so long as it is indicated in the form that the annexures form part thereof and every such annexure is also signed by the person signing the declaration in Form 'F':Provided further that Form 'F' in force before the commencement of the Central Sales Tax (Registration and Turnover) (Second Amendment) Rules, 1973, may continue to be used up to 31st day of December30[1980] with suitable modifications.] (6) Form 'C' referred to in sub-rule (1), or as the case may be Form 'F' referred to in sub-rule (5), shall be the one obtained, by the purchasing dealer or, as the case may be, the transferee in the State in which the goods covered by such forms are delivered. 31[Explanation. -Where, by reason of the purchasing dealer not being registered under section 7 in the State in which the goods covered by Form 'C' referred to in sub-rule (1) are delivered; he is not able to obtain the said in that State, Form 'C' may be the one obtained by him in the State in which he is registered under the said section.] (7) The declaration in Form 'C' or Form 'F' or the certificate in Form 'E-I' or Form 'E-II shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. (8) (a) The person referred to in clause (a) of sub-rule (1) ofrule 3shall alone be competent to sign the declaration in Form 'C' or Form 'F' or the certificate in Form 'E-I or Form 'E-II' :32[Provided that where such person is a proprietor of any business or a partner of a firm or a karta or manager of a Hindu undivided family, any other person authorised by him in writing may also sign such declaration or certificate :]33[Provided further that in the case of34 [a company, such declaration or certificate] can also be signed by any other officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company, to authenticate any document on behalf of such company.] (b) Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate. (9) 35[(a)] The provisions of36 [37 [* * *] sub-rule (2)] and sub -rule (3) shall, with necessary modifications, apply to the declaration in Form 'F' or the certificate in From 'E-I' or From 'E-II'. 38[(b) The provisions of the second and third provisos to sub -rule (1) shall with necessary modifications, apply to certificates in Form E-I or Form E-II.] 39[(10) (a) A dealer may in support of his claim that he is not liable to pay tax under this Act in respect of any sale of goods on the ground that the sale of such goods is a sale in the course of export of those goods out of the territory of India within the meaning of sub-section (3) ofsection 5, furnish to the prescribed authority a certificate in Form 'H' duly filled and signed by the exporter along with evidence of export of such goods. 14[**] (b) The provisions of the rules framed by the respective State Governments under sub- sections (3), (4) and (5) ofsection 13relating to the authority from whom and the conditions subject to which any form of certificate in Form 'H' may be obtained, the manner in which such form shall be kept in custody and records relating thereto maintained and the manner in which any such forms may be used and any such certificate may be furnished in so far as they apply to declaration in From 'C prescribed under these rules shall mutatis mutandis apply to certificate in Form 'H'.] 15 "(11) The dealer, selling goods in the course of inter- State trade or commerce to a registered dealer under sub-sec. (6) or under sub-sec. (8) of Sec. 8 or under sub-sec. (1) of Sec. 5 of the Central Sales Tax Act, 1956 read with Sec. 76-A of the Custom Act, 1962 (52 of 1962), shall furnish a declaration for the purposes of sub-sec. (8) of the said Sec. 8 in "Form I" duly countersigned and certified by the Authority specified by the Central Government authorising the establishment of the unit in the Special Economic Zone (notified under Sec. 76 -A of the Customs Act, 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unit in such Zone"; RULE 13: PRESCRIPTION OF GOODS FOR CERTAIN PURPOSES 40The goods referred to in clause (b) of sub-section (3) of section 8which a registered dealer may purchase, shall be goods intended for use by him as raw materials, processing materials,41[machinery, plant,] equipment, tools, stores, spare parts, accessories, fuel or lubricants, in the manufacture or processing of goods for sale or in mining, or in the generation or distribution of electricity or any other form of power.] RULE 14: 42 If any person commits a breach of any of these rules, he shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence with a daily fine which may extend to fifty rupees for every day during which the offence continues.] FORM 01: FORM A (Seerule 3) Application for registration undersection 7 (1)/7 (2)of the Central Sales Tax Act, 1956 To' I, ..................................................son of .............................................on behalf of the dealer carrying on the business known as! ..........................................within the State of!.......................... hereby apply for a certificate of registration undersection 7(1)/7(2)of the Central Sales Tax Act, 1956, and give the following particulars for this purpose:- 1. Name of the person deemed to be the Man- ager in relation to the business of the dealer in the said State. 2. Status or relationship of the person who makes this application (e.g., manager, part- ner, proprietor, director, officer-in-charge of the Government business). 3. Name of the principal place of business in the said State and address thereof. 4. Name(s) of the other place (s) in the said State in which business is carried on and address of every such place. 5. Complete list of the warehouses in the said State in which the goods relating to the business are warehoused and address of every such warehouse. 6. List of the places of business in each of the other States together with the address of every such place (if separate application for registration has been made, or separate registration obtained under the Central Sales Tax Act, 1956, in respect of any such place of business, particulars thereof should be given in details.) 7. **The business is : Wholly Mainly Partly Partly Partly * Here enter the authority specified in the general or special order issued by the Centra] Government undersection 7(1)of the Act. + Here enter the name and style under which the business is carried on. ++ Here enter the name of the State in which the application for registration is made. ** Enter here whether business is wholly agriculture, horticulture, mining, manufacturing, wholesale, distribution, retail distribution, contracting or catering, etc., or any combination of two or more of them. 8. Particulars relating to the registration, licence, permission, etc., issued under any law for the time being in force, of the dealer. 9. We are members of* ............................................... 10. We keep our accounts in language and script. 11. **Name (s) and address (es) of the proprietor of the business/partners of the business/all persons having any interest in the business together with their age, father's name, etc. ______________________________________________________________________________________________ Sl. Name Fafher's/ Age Extent Present Permanent Signa- Signa- No. in full husband's of address address ture+ ture and name interest address of in the witness busi- attesting ness signature in Col. 8 ______________________________________________________________________________________________ 1 2 3 4 5 6 7 8 9 ______________________________________________________________________________________________ 12. Business in respect of which this application is made, was first started on....................... 13. The first sale in the course of inter-State trade was effected on................................ 14. We observe the*........................calendar and for purposes of accounts our year runs from the (English date) ++ .............................day of.......................(Indian date)++.................day of........to the (English date/Indian date)........day of............... 15. We make up our accounts of sales to date at the end of every month/quarter/half-year/ year.43**l6. The following goods or classes of goods are purchased by the dealer in the course of inter-State trade or commerce for- (a)44[resale........................................j $ Here enter the name of the Chamber of Commerce, Trade Association or commercial body, of which the dealer is a member. ++ To be filled in if the applicant is not a company -45[***]. + Signature of each of the persons concerned should be obtained and attested. * Enter here English, Bengali, Fasli,, Hijri, Marwari, or other calendar followed. ++ In filling up these entries dealers who do not observe the English calendar should give the dates according to their own calendar and the corresponding date of the English calendar. **Here name the goods or classes of goods against each category.(b) use in the manufacture or processing of goods for sale............ (c) use in mining.................................... (d) use in the generation or distribution of electricity or any other form of power................................ (e) use in the packing of goods for sale/ resale.................................. 17. We manufacture, process, or extract in min- ing the following classes of goods or generate or distribute the following form of power, namely:- ..............................................] 18. The above statements are true to the best of my knowledge and belief. Name of the Applicant in full................................ Signature.............. Status in relation to the dealer........... Date.......................... Strike out portion or paragraph whichever is not applicable. FORM 02: FORM B [Seerule 5(1)] Certificate of registration No...........(Central) This is to certify that* ...........................................................whose principal place of business within the State of .................................is situated at.........................has been registered as a dealer under section 7(1)/7 (2) of the Central Sales Tax Act, 1956. The business is: wholly+ mainly partly partly partly * Here enter the name and style under which the business is carried on. + Enter here whether business is wholly agriculture, horticulture, mining, manufacturing, wholesale distribution, retail distribution, contracting or catering, etc., or any combination of two or more of them.46[The class(es) of goods specified for the purposes of sub-sections (1) and (3) ofsection 8of the said Act is/are as follows and the sales of these goods in the course of inter-State trade to the dealer shall be taxable at the rate specified in that subsection subject to the provisions of sub-section (4) of the said section :- (a) for resale................ (b) for use in the manufacture or processing of goods for sale............ (c) for use in mining.......... (d) for use in the generation or distribution of electricity or any other form of power............. (e) for use in the packing of goods for sale/resale.............. The dealer manufactures, processes, or extracts in mining the following classes of goods or generates or distributes the following form power, namely:-.........] The dealer's year for the purpose of accounts runs from .......................................day of The dealer has no additional place of business/has additional place(s) of business as stated below:- (a) in the State of registration (b) in other States The dealer keeps warehouses at the following places within the State of registration:- (1) (2) (3) This certificate is valid from............. until cancelled. Date................. Signed........................... (Seal)............... (Notified authority) FORM 3 FORM C Counterfoil Duplicate THE CENTRAL SALES TAX (REGISTRA THE CENTRAL SALES TAX (REGISTRA TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) RULES, 1957. 47FORM 'C' 47FORM 'C' Form of Declaration Form of Declaration [See rule 12(1)] [See rule 12(1)] Name of Issuing State .................................................. Name of Issuing State .................................................. Office of Issue ........................... , , ..ž..,. Office fo Issue ................................................................. Date of Issue ............................................................... Date of Issue......................................................... Name of the purchasing dealer to whom issued Name of the purchasing dealer to whom issued along with his Registration Certificate No. ............ along with his Registration Certificate No. ............ Date from which registration is valid........... Date from which registration is valid........... SEAL OF SEAL OF issuing authority issuing authority Serial No......... Serial No......... To To ..................+(Seller) ...............ž...+(Seller) 48[Certified that the goods 48[Certified that the goods "Ordered for in our purchase order No..... dated " ordered for in our purchase order No.,... dated .....................and supplied as per Bill/cash memo/ .......................and supplied as per Bill/cash memo/ Challan No. ............dated.,....as stated below'/ Challan No. ............dated......as stated below'/ purchased from you as per Bill/cash memo/ purchased from you as per Bill/cashmemo/ Challan No........................... Challan No................................................. dated.............................................as stated below'] are dated.............................................as stated below'] are for "resale................................................... for "resale ................................................... use in manufacture/processing of goods for sale use in manufacture/processing of goods for sale use in mining use in mining use in generation/distribution of power use in generation/distribution of power packing of goods for sale/resale and are cov packing of goods for sale/resaleand are covered ered by my/our registration certificate by my/our registration certificate No....,....,........,.dated...........,......issued under the Cen No....žž...,........dated..........ž....,.issued under the Cen tral Sales Tax Act, 1956.49[It is further certified tral Sales Tax Act, 1956.49[It is further certified that I/we am/are not registered under section that I/we am/are not registered under section 7 of the said Act in the State of...................in which 7 of the said Act in the State of..........in which the goods covered by this form are/will be the goods covered by this form are/will be delivered.] delivered.] Name and address of the purchasing dealer in Name and address of the purchasing dealer in full................................................................................ full................................................................................ Date ..................... Date ..................... 50[The above statements are true to the best of 50[The above statements are true to the best of my knowledge and belief. my knowledge and belief. (Signature)................ (Signature)................ (Name of the person signing the declaration) (Name of the person signing the declaration) (Status of the person signing the declaration (Status of the person signing the declaration in relation to the dealer.)] in relation to the dealer.)] Particulars of Bill/Cash Memo51[/Challan] *Particulars of Bill/Cash Memo51[/Challan] Date..................... No...............,....Amount....................... Date..................... No....................Annount....................... +Name and address of the seller with name of +Name and address of the seller with name of the State: the State. ** Strike out whichever is not applicable. ** Strike out whichever is not applicable. (Note."To be retained by the purchasing deal (Note."To be retained by the selling dealer.) er.) FORM 4 FORM D Counterfoil Duplicate THE CENTRAL SALES TAX (REGISTRA THE CENTRAL SALES TAX (REGISTRA TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) RULES, 1957. 52FORM 'D' 52FORM 'D' Form of certificate for making Form of certificate for making Government purchases Government purchases [See rule 12 (1)] [See rule 12 (1)] (To be used when making purchases by (To be used when making purchases by Government not being a registered dealer) Government not being a registered dealer) Central Government/Name of the State Central Government/Name of the State Government ................................................................... Government ................................................................... Name of Issuing Ministry/Department................ Name of Issuing Ministry/Department................ Name and address of Office of Issue.................... Name and address of Office of Issue.................... To To .......................+(Seller) .......................+(Seller) Certified that the goods Certified that the goods 53[**ordered for in our purchase order No........ 53[**ordered for in our purchase order No........ dated ...........and supplied as per Bill/Cash dated ...........and supplied as per Bill/Cash Memo/Challan No., the.................. dated................... Memo/Challan No., the.................... dated................. as stated below] as stated below] purchased from you as per bill/cash memo purchased from you as per bill/cash memo stated below' stated below* supplied under your challan No. .................... supplied under your challan No. .................... date...................... are purchased by or on behalf date................... are purchased by or on behalf of of the Government of....................... the Government of....................... Date....................... Signature......................... Date....................... Signature......................... Designation of the authorised officer of the Designation of the authorised officer of the Government................................ Government................................ SEAL OF THE DULY AUTHORISED OFFICER SEAL OF THE DULY AUTHORISED OFFICER OF THE GOVERNMENT OF THE GOVERNMENT *Particulars of Bill/Cash Memo *Particulars of Bill/Cash Memo Date,.....,.,..................No................Amount................... Date.......................ž..No................Amount ................... +Name and address of the seller with name of +Name and address of the seller with name of the State. the State. **Strike out whichever is not applicable. ** Strike out whichever is not applicable. (Note:" To be retained by the authorised (Note:" To be retained by the selling dealer). officer), FORM 5 FORM E E--II Counterfoil Duplicate Original THE CENTRAL SALES TAX (REGISTRA THE CENTRAL SALES TAX (REGISTRA THE CENTRAL SALES TAX (REGISTRA TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) RULES, 1957. 54FORM E-I 54FORM E-I 54FORM E-I Name of State Name of State Name of State Serial No, Serial No. Serial No. Certificate under sub-section (2) of section 6 Certificate under sub-section (2) of section 6 Certificate under sub-section (2) of section 6 55[see rule 12(4) ] 55[see rule 12(4) ] 55[see rule 12(4) ] [To be issued (in duplicate)(i) by the selling [To be issued (in duplicate)(i) by the selling [To be issued (in duplicate)(i) by the selling dealer who first moved the goods in the case of dealer who first moved the goods in the case of dealer who first moved the goods the case of a sale falling under section 3(a) or (ii) by the a sale falling under section 3 (a) or (ii) by the a sale falling under section 3(a) or by the dealer who makes the first inter-State sale dealer who makes the first inter-State sale dealer who makes the first inter sale during the movement of the goods from one during the movement of the goods from one during the movement of the goods from one State to another in the case of a sale falling State to another in the case of a sale falling State to another in the case of a sale falling under section 3(b).] under section 3(b).] under section 3(b).] A. Name of the selling dealer .......................... A. Name of the selling dealer ......................... A. Name of the purchasing dealer .......................... B. (i) Name of the purchasing dealer............... B. (i) Name of the purchasing dealer............... B. (i) Name of the selling dealer............... (ii) Address (with name of the State) ....... (ii) Address (with name of the State) ....... (ii) Address (with name of the State) ....... C. ' (i) Name of place and State in which the C. (i) Name of place and State in which the C. (i) Name of place and State in which the movement commenced ........................ movement commenced ....................... movement commenced ........................ (ii) Name of place and State to which the (ii) Name of place and State to which the (ii) Name of place and State to which the goods have been consigned by the goods have been consigned by the goods have been consigned by the signatory.............................. signatory.............................. signatory.............................. D. (i) Invoice No. and date................................ D. (i) Invoice No. and date................................ D. (i) Invoice No. and date................................ (ii) Description, quantity and value of (ii) Description, quantity and value of (ii) Description, quantity and value goods ................................................ goods ................................................. goods ..... ,,,, . .......................... (iii) No. and date of the declaration form (iii) No. and date of the declaration (iii) No. and date of the declaration form form 'C' received from purchasing dealer 'C' received from purchasing dealer 'C' received from purchasing dealer with name of State of issue ............... with name of State of issue ............... with name of State of issue ............... (iv) No. and date of the Railway Receipt/ (iv) No. and date of the Railway Receipt/ (iv) No. and date of the Railway Receipt/ Trip Sheet of lorry/or any other Trip Sheet of lorry/or any other Trip Sheet of lorry/or any other document of other means of document of other means of document of other means of transport .................................................. transport ................................................. transport ............................................... I/We the selling dealer mentioned above do I/We the selling dealer mentioned above do I/We the selling dealer mentioned above do cdertify that I/We am/are registered under the certify that I/We am/are registered under the certify that I/We am/are registered under the Act and am/are holding registration certificate Act and am/are holding registration certificate Act and am/are holding registration certificate No. .......... dated....ž..in the State of............... No. ............... dated..ž....in the State of................ ' No. ................ dated..............in the State of.............. 56[I/We further certify that (i) I/We will pay/ 56[I/We further certify that (i) I/We will pay/ 56'[I/We further certify that (i) I/We will pay/ have paid tax under the Act or (ii) no tax was have paid tax under the Act or (ii) no tax was have paid tax under the Act or (ii) tax was payable under the Act in view of the general payable under the Act in view of the general payable under the Act in view of the teneral exemption referred to in sub-section (2A) "[or exemption referred to in sub-section (2A) 57[or exemption referred to in sub (2A) 57[or in pursuance to any exemption or concession in pursuance to any exemption or concession in pursuance to any exemption or concession granted under sub-section (5)] of section 8, on granted under sub-section (5)] of section 8, on granted under sub-section (5)] of section 8, on the sale of the goods covered by documents the sale of the goods covered by documents the sale of the goods covered by documents whose particulars are given above, to the appro whose particulars are given above, to the appro whose particulars are given above, the appro priate sales tax authority of the State priate sales tax authority of the State priate sales tax authority of the State of.....................] of .........ž..........] of .....................] 58[The above statements are true to the best of 58[The above statements are true to the best of 58[The above statements are true the best of my knowledge and belief. my knowledge and belief. my knowledge and belief. Signature......................... Signature......................... Signature......................... (Name of the person signing the certificate) (Name of the person signing the certificate) (Name of the person signing the certificate) (Place) (Place) (Place) (Status of the person signing the certificate in (status of the person siginig the certificate in (status of the person siginig the certificate in relation to the dealer.)] relation to the dealer,)] relation to the dealer.)] Date..................... Date..................... Date..................... Address ("with name of the State).....,..................... Address (with name of the State)........................... Address (with name of the State).......,..............,.... 59[Explanation" In this form, item D (iii) shall 59[Explanation"In this form, item D (iii) shall 59[Explanation".In this form, item (HI) shall not be applicable in cases covered by the second not be applicable in cases covered by the second not be applicable in cases covered the second proviso to sub-section (2) of section 6.] proviso to sub-section (2) of section 6,] proviso to sub-section (2) of section 6.] [N.B."To be retained by the dealer issuing the [N.B."To be retained by the dealer receiving [N.B." To be furnished to the prescribed certificate,] the certificate.] authority in accordance with the rules framed under section 13(3) by the appropriate State Government.] FORM 6 FORM E E--II Counterfoil Duplicate Original THE CENTRAL SALES TAX (REGISTRA THE CENTRAL SALES TAX (REGISTRA THE CENTRAL SALES TAX (REGISTRA TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) 60Form E-II 60Form E-II 60Form E-II Name of the State..................................... Name of the State..................................... Name of the State..................................... Serial No. Serial No. Serial No. Certificate under sub-section (2) of section 6 Certificate under sub-section (2.) of section ,.6 Certificate under sub 6 61[see rule 12(4)] 61[see rule 12(4)] 61[see rule 12(4)] [To be issued (in duplicate) by the first or sub [To be issued (in duplicate) by the first or sub [To be issued (in duplicate) sub sequent transferor in the series of sales referred sequent transferor in the series of sales referred sequent transferor in the series referred to in section 6(2)(a) or second or subsequent to in section 6(2)(a) or second or subsequent to in section 6(2)(a) or second subsequent transferor in the series of sales referred to in transferor- in the series of sales referred to in transferor in the series of sales in section 6(2)(b).] section 6(2)(b).] section 6(2)(b)] A. Name of the dealer effecting a sale by transfer A. Name of the dealer effecting a sale by transfer A. Name of the dealer effecting transfer of the documents of title to the goods....................... of the documents of title to the goods....................... of the documents of title to goods....................... B. (i) Name of the purchasing dealer..,...,...,... B. (i) Name of the purchasing dealer.............. B. (i) Name of the purchasing dealer,.....,...,,.. (ii) Address (with name of State) ..................... (ii) Address (with name of State) ..................... (ii) Address (with name of State) ..................... C, (i) Name of place and State in which C. (i) Name of place and State in which C. (i) Name of place and State movement commenced.................... movement commenced.................... movement commenced.................... (ii) Name of place and State to which the (ii) Name of place and State to which the (ii) Name of place and State goods have been consigned............. goods have been consigned............. goods have been consigned............. ..........^.............................................. D. (i) Invoice No: and date ......................... D. (i) Invoice No. and date ......................... D. (i) Invoice No. and date (ii) Description, quantity and value of (ii) Description, quantity and value of (ii) Description, quantity and goods.......................................................... goods..,,...........,...,..,, . . . ....... goods.......................................................... (iii) No. and date of the declaration Form (iii) No. and date of the declaration Form (iii) No. and date of the declaration 'C' received from purchasing dealer 'C' received from purchasing dealer 'C' received from purchasing with name of State of issue .............. with name of State of issue ............. with name of State of issue (iv) No. and date of the Railway Receipt/ (iv) No. and date of the Railway Receipt/ (iv) No. and date of the Railway Trip Sheet of lorry/or any other Trip Sheet of lorry/or any other Trip Sheet of lorry/or any other document of other means of trans document of other means of trans document of other means of port .................................................. port ................................................. port .................................................. I/We the selling dealer do certify that" I/We the selling dealer do certify that" I/We the selling dealer do certify (a) 1 am/we are registered under the Act and (a) I am/we are registered under the Act and (a) I am/we are registered under and am/are holding registration certificate No. ..,.ž.. am/are holding registration certificate No. ........ am/are holding registration ........ dated..................in the State of................................ dated...................in the State of ................................ dated...................in the State of ................................ (b) I/We, having purchased the documents of (b) I/We, having purchased the documents of (b) I/We, having purchased of title to the goods during their movement from title to the goods during their movement from title to the goods during their from one State to another referred to in item C one State to another referred to in item C one State to another referred above, against a certificate No. ....................... above, against a certificate No. ....................... above, against a certificate ....................... in Form EI/EII, have now effected a subse in Form EI/ED have now effected a subse in Form EI/EII, have now effected quent sale during such movement by quent sale during such movement by quent sale during such movement transferring the same in favour of the purchas transferring the same in favour of the purchas transferring the same in favour purchas ing dealer whose address is given in this ing dealer whose address is given in this ing dealer whose address is certificate; certificate; certificate; (c)62[The dealer from whom I/we purchased the (c)62[The dealer from whom I/we purchased (c)62[The dealer from whom purchased documents of title to the goods during the the documents of title to the goods during the the documents of title to the the movement referred to in (b) above, has certi movement referred to in (b) above, has certi movement referred to in (b) certi fied (i) that he has paid/will pay the tax or (ii) fied (i) that he has paid/will pay the tax or (ii) fied (i) that he has paid/will (ii) that the tax has been/will be paid by any of the that the tax has been/will be paid by any of the that the tax has been/will be the preceding transferors of documents of title to preceding transferors of documents of title to preceding transferors of documents to the goods or (iii) that no tax was payable under the goods or (iii) that no tax was payable under the goods or (iii) that no tax under the Act in view of the general exemption the Act in view of the general exemption the Act in view of the general referred to in sub-section (2A)63[or in pursuance referred to in sub-section (2A)63[or in pursuance referred to in sub pursuance to any exemption or concession granted under to any exemption or concession granted under to any exemption or concession under sub-section (5)] of section 8.64[The above state sub-section (5)] of section 8.64[The above state sub-section (5)] of section 8. state ments are true to the best of my knowledge and ments are true to the best of my knowledge and ments are true to the best of and belief. belief. belief. Signature........................ Signature........................ Signature........................ (Name of the person signing the certificate) (Name of the person signing the certificate) (Name of the person signing (Status of the person signing the certificate in (Status of the person signing the certificate in (Status of the person signing in relation to the dealer.)] relation to the dealer.)] relation to the dealer.)] (Place)...............................Date.................... (Place)...............................Date.................... (Place)...............................Date.................... Address (with name of the State)...................... Address (with name of the State)...................... Address (with name of the State)...................... 65[Explanation66[(1)]"In this Form 'transfer or' 65[Explanation66[(1)]"In this Form 'transfer or' 65[Explanation66 'transfer or' means any person who effects a sale in the means any person who effects a sale in the means any person who effects mode referred to in clause (b) of section 3.] mode referred to in clause (b) of section 3.] mode referred to in clause (66[Explanation (2)"In this form, item D (iii) 66[Explanation (2)"In this form, item D (iii) 66[Explanation (2) (iii) shall shall not be applicable in cases covered by the shall not be applicable in cases covered by the not be applicable in cases covered second proviso to sub-section (2) of section 6.] second proviso to sub-section (2) of section 6.] second proviso to sub 6.] [N.B"-To be retained by the dealer issuing the [N.B.-To be retained by the dealer receiving the [N.B."To be furnished to the certificate]. certificate]. authority in accordance with framed under section 13(3) by the appropriate State Government]. FORM 7 FORM F Counterfoil Duplicate Counterfoil THE CENTRAL SALES TAX (REGISTRA THE CENTRAL SALES TAX (REGISTRA THE CENTRAL TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) RULES, 1957. TION AND TURNOVER) 67FORM F 67FORM F 67FORM F (Form of declaration to be issued by the (Form of declaration to be issued by the (Form of declaration transferee) transferee) transferee) [See rule 12 (5)] [See rule 12 (5)] [See rule 12 (5)] Serial No............................... Serial No. ............................... Serial No................................ Name of the issuing State .............................. Name of the issuing State .............................. Name of the issuing Office of issue ...................................................................... Office of issue .................................................................... Office of issue ..................................................................... Date of issue ....................................................... Date of issue ....................................................... Date of issue .................................................... Name and address of the person to whom Name and address of the person to whom Name and address issued along with his Registration Certificate issued along with his Registration Certificate issued along with No................. No................. No................. Date from which registration is valid Date from which registration is valid Date from which SEAL of issuing authority. SEAL of issuing authority. SEAL of issuing To To To (Transferor) (Transferor) (Transferor) Registration Certificate No. of the Transferor. Registration Certificate No. of the Transferor. Registration Certificate Certified that the goods transferred to me/us as Certified that the goods transferred to me/us as Certified that the per details below have been received and duly per details below have been received and duly per details below accounted for:" accounted for:" accounted for Description of the goods sent ............................ Description of the goods sent .......................... Description of the Quantity or weight ................................................... Quantity or weight ................................................... Quantity or weight Value of the goods .................................................. Value of the goods ............................................... Value of the goods ............................................... Number and date of invoice68[or challan or Number and date of invoice68[or challan or Number and date any other document under which goods were any other document under which goods were any other document sent.] sent.] sent.] Name of Railway, Steamer or Ferry Station or Name of Railway, Steamer or Ferry Station or Name of Railway, Air Port or Post Office or Road Transport Air Port or Post Office or Road Transport Air Port or Post Office Company's Office from where the goods were Company's Office from where the goods were Company's Office despatched. despatched. despatched. No. and date of Railway Receipt or Postal No. and date of Railway Receipt or Postal No. and date of Railway Receipt or Goods Receipt with Trip sheet of Receipt or Goods Receipt with Trip sheet of Receipt or Goods lorry or any other document indicating the lorry or any other document indicating the lorry or any other means of transport means of transport means of transport Date on which delivery was taken by the Date on which delivery was taken by the Date on which delivery transferee. transferee. transferee. The above statements are true to the best of The above statements are true to the best of The above statements my knowledge and belief. my knowledge and belief. my knowledge and Signature................. Signature................. Signature................. (Name of the person signing the declaration) (Name of the person signing the declaration) (Name of the person *(Status of the person signing the declara *(Status of the person signing the declara *(Status of the person tion in relation to the transferee.) tion in relation to the transferee.) tion in relation to *(Status of the person signing the declara *(Status of the person signing the declara *(Status of the person tion in relation to the transferor.) tion in relation to the trainstorm.) tion in relation to Date..................... Date .................... Date .................... *Strike out whichever is not applicable. *Strike out whichever is not applicable. *Strike out whichever (Note:"To be retamed by the transferee.) (Note:" To be retained by the transferor.) [Note: thority in accordance under section 13( FORM 8 FORM G [Form of Indemnity Bond ] [Seerules 12(2)and12(9)] KNOW ALL MEN BY THESE PRESENTS THAT* 1...................................................................... S/o ............................... registered dealer under the Central Sales Tax Act, 1956, under registration No.................dated...........................in the State of.........".........".....'We/M/s....................... @a firm/@a company registered under the laws of India and having its registered Office at............registered dealers under the Central Sales Tax Act, 1956, under registration No.........In the State of...................(hereinafter called the Obligor) 'is/are' held and firmly bound unto the President of India/Governor of.............(hereinafter called the Government) in the sum of...........[Rupees............................... (in words)] well and truly to be paid to the Government on demand and without demur for which payment to be well and truly made *I bind myself and my heirs, executors, administrators, legal representatives and assigns/ *we bind ourselves, our successors and assigns and the persons for the time being having control over our assets and affairs. Signed this ............day of.............one thousand nine hundred and ................ Whereas sub-rule (2) ofrule 12of the Central Sales- Tax (Registration and Turnover) Rules, 1957, requires that in the event a blank or a duly completed form of declaration is lost while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer and, as the case may be, also a selling dealer each to furnish an indemnity bond to, in the case of purchasing dealer, the notified authority from whom the said form was obtained and in the case of a selling dealer, the notified authority of his State. And Whereas the Obligor herein is such *purchasing dealer/* selling dealer. And Whereas the Obligor has lost the declaration in 'Form C/'Form F/*the certificate in 'Form EI/* Form EII, bearing No. ..................................... 'which was blank/* Duly completed and was issued to him by ..........................................................................................(name and designation of the authority)................................................................................................................and sent to ...............................................(selling dealer)......................../'received by him from......................................... (name of the purchasing dealer)....................and sent to........................ (notified authority of the selling dealer's State) in respect of the goods mentioned below (hereinafter referred to as the 'Form' ) _______________________________________________________________________________________ Sl. No. of Bill Date Description Quantity Amount No. Invoice/ Challan of Goods _______________________________________________________________________________________ Now the condition of the above written bond or obligation is such that the Obligor shall in the event of a loss suffered by the Government (in respect of which the decision of the Government or the authority appointed for the purpose shall be final and binding on the Obligor) as a result of the misuse of the form, pay to the Government on demand and without demur the said sum of Rs..........[Rupees............(in words)] and shall otherwise indemnify and keep to Government harmless and indemnified against and from all liabilities incurred by the Government as a result of the misuse of such form. Then the above written bond or obligation shall be void and of no effect but otherwise shall remain in full force, effect and virtue. The obligor further undertakes to mortgage/charge the properties specified in the Schedule here under written by execution of proper deed of mortgage/charge for the payment of the said sum,70 [whenever called upon to do so by the assessing authority]. SCHEDULE (Give details of properties mortgaged/charged) AND THESE PRESENTS ALSO WITNESSETH THAT the liability of the Obligor hereunder shall not be impaired or discharged by reason of any forbearance, act or omission of the Government of for any time being granted or indulgence shown by the Government70[or by reason of any change in the constitution of the Obliger in cases where the Obliger is not an individual]. The Government agrees to bear the stamp duty, if any, chargeable on these presents. IN WITNESS WHEREOF the Obligor 'has set his hand/* has caused these presents executed by its authorised representatives, on the day, month and year above written. Signed by the above named Obligor in presence of 1. 2. (Obligor's signature) Accepted for and on behalf of the President of India/Governor of.................... by name designation of the Officer duly authorised in pursuance of Article 299(1) of the Constitution, to accept the bond for and on behalf of the President of India/Governor of.......................................................... In presence of 1. 2. Name and Designation of the Officer *Strike out which is not applicable Counterfoil SCHEDULE 01: THE SCHEDULE A-Particulars of goods (1) Description of goods : (2) Quantity of goods : B-Details regarding export (3) Name of airport, seaport or land customs station through which the goods have been exported. (4) Name of the airlines/ship/railway/goods vehicle or other means of transport through which the export has taken place. (5) Number and date of air consignment note/bill of lading/railway receipt or goods vehicle record or postal receipt or any other document in proof of export of goods across the customs frontier of India (certified copy of such air consignment note/bill of lading/railway receipt/goods vehicle record/postal receipt/other document to be enclosed). (6) Description, quantity/weight and value of the goods exported under the document referred to in item (5) above. VERIFICATION The above statements are true to the best of my knowledge and belief and nothing has been concealed therefrom. Signature with date............................... Name of the person signing the certificate................................................ Status of the person signing the certificate in relation to the exporter...................................................... _______________________________________________________________________________________ Note- For Counterfoil:-To be retained by the exporter. Duplicate THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES 195772"FORM H" Certificate of Export [Seerule 12 (10)] Sl. No. Name of issuing State __________________ Office of issue Seal of the Date of issue issuing authority Name and complete address of the exporter..................................................................................................... Registration No. of the exporter under the Central Sales Tax Act, 1956, if any ............................ To ......................... ......................... (Name and complete address of the seller) Sales tax registration number of the seller (a) under the relevant State sales tax (b) under the Central Sales Tax Act, 1956........................................................................ Certificate I- Certified that the goods (the particulars whereof have been specified in items (1) and (2) of the Schedule below) supplied in pursuance of our purchase order No............dated......................purchased from you as per bill/cash memo/ challan No...."....dated..................... for Rs...........have been sold by me/us, in the course of export out of the territory of India, as per details given in items (3) to (6) of the said Schedule, and that the said goods were purchased from you by me/us after, and for the purpose of complying with, the agreement or order No..........dated...................for or in relation to such export. Certificate II-It is further certified that nonliability to tax under the Central Sales Tax Act, 1956, in respect of goods referred to in Certificate I has not been claimed from any other person and that no other certificate for such non-liability has been issued to any other person in India in respect of those goods. Certificate III-It is further certified that in case the goods covered by this certificate are reimported into India by me/us after their export, I/we undertake to inform the sales tax authority of the person to whom this certificate has been supplied, about the fact of such reimport within a period of one month from the date of reimport of the said goods into India. SCHEDULE 02: THE SCHEDULE A-Particulars of goods (1) Description of goods (2) Quantity of goods B-Details regarding export (3) Name of airport, seaport or land customs station through which the goods have been exported. (4) Name of the airlines/ship/railway/goods vehicle or other means of transport through which the export has taken place. (5) Number and date of air consignment note/bill of lading/railway receipt or goods vehicle record or postal receipt or any other document in proof of export of goods across the customs frontier of India (certified copy of such air consignment note/bill of lading/railway receipt/goods vehicle record/postal receipt/other document to be enclosed) (6) Description, quantity/weight and value of the goods exported under the document referred to in item (5) above. VERIFICATION The above statements are true to the best of my knowledge and belief and nothing has been concealed there from. Signature with date............................ Name of the person signing the certificate ...................................... Status of the person signing the certificate in relation to the exporter...................................................... NOTE -To be retained by the dealer selling goods to the exporter. Original THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 195773"FORM H" Certificate of Export [Seerule 12 (10)] Sl. No. Name of issuing State Office of issue Seal of Date of issue issuing authority Name and complete address of the exporter, Registration No. of the exporter under the Central Sales Tax Act, 1956, if any. To ........................ ........................ (Name and complete address of the seller) Sales tax registration number of the seller (a) under the relevant State sales tax law......................................... (b) under the Central Sales Tax Act, 1956....................................... Certificate I-Certified that the goods (the particulars whereof have been specified in items (1) and (2) of the Schedule below) supplied in pursuance of our purchase order No.....................dated.......................purchased from you as per bill/cash memo/ challan No...............dated............................for Rs. ....................have been sold by me/us, in the course of export out of the territory of India, as per details given in items (3) to (6) of the said Schedule, and that the said goods were purchased from you by me/us after, and for the purpose of complying with, the agreement or order No...........................dated.....................for or in relation to such export.Certificate II-It is further certified that non-liability to tax under the Central Sales Tax Act, 1956, in respect of goods referred to in Certificate I has not been claimed from any other person and that no other certificate for such non-liability has been issued to any other person in India in respect of those goods. Certificate III-It is further certified that in case the goods covered by this certificate are reimported into India by me/us after their export, I/we undertake to inform the sales tax authority of the person to whom this certificate has been supplied, about the fact of such reimport within a period of one month from the date of reimport of the said goods into India. FORM I Form SCHEDULE 03: THE SCHEDULE A-Particulars of goods (1) Description of goods (2) Quantity of goods B-Details regarding export (3) Name of airport, seaport or land customs station through which the goods have been exported. (4) Name of the airlines/ship/railway/goods vehicle or other means of transport through which the export has taken place. (5) Number and date of air consignment note/bill of lading/railway receipt or goods vehicle record or postal receipt or any other document in proof of export of goods across the customs frontier of India (certified copy of such air consignment note/bill of lading/railway receipt/goods vehicle record/postal receipt/other document to be enclosed). (6) Description, quantity/weight and value of the goods exported under the document referred to in item (5) above. VERIFICATION The above statements are true to the best of my knowledge and belief and nothing has been concealed therefrom. Signature with date............................... Name of the person signing the certificate.................................................. Status of the person signing the certificate in relation to the exporter............................................... Note-To be furnished to the prescribed authority in accordance with the rules made by the State Government under section 13. |
| Central Bare Acts |