turnover) rules, 1957 the central sales-tax … · the central sales-tax (registration and...

THE CENTRAL SALES-TAX (REGISTRATION ANDTURNOVER) RULES, 1957

S.R.O. 644; dated 28th February, 1957. 1-In exercise of the powers conferredby sub-section (1) of Sec. 13 of the Central Sales-tax Act, 1956 (74 of 1956), the CentralGovernment hereby makes the following rules, namely:

1. These rules, may be called the Central Sales-tax (Registration andTurnover) Rules, 1957.

COMMENTC3rrigendum.-In the garb of corrigendum a rule cannot be altered and/or

changed.'

2. In these rules, unless the context otherwise requires,-

(a) "Act" means the Central Sales-tax Act, 1956;

3 [(aa) "authorized officer" means an officer authorized by the CentralGovernment under Cl. (b) of sub-section (4) of Sec. 8 ;]

4 [(aaa) "company" means a company as defined in Sec. 3 of the CompaniesAct, 1956 (1 of 1956), and includes a foreign company within the meaning of Sec.591 of that Act;]

(b) "form" means a form appended to these rules;

(c) "notified authority " means the authority specified under sub-section(1) of Sec. 7;

5 [(cc) "prescribed authority" means the authority empowered by theCentral Government under 6[sub-section (2) of Sec. 9], or the authorityprescribed by a State Government under Cl. (e) of sub-section (4) of Sec. 13, asthe case may be;]

(d) "section" means a section of the Act;

7[(dd) * * * ];

(e) "warehouse" means any enclosure, building or vessel in which a dealerkeeps a stock of goods for sale.

CERTIFICATE OF REGISTRATION

3. (1) An application for registration under Sec. 7 shall be made by a dealerto the notified authority in Form A and shall be-

(a) signed by the proprietor of the business, or, in the case of a firm, byone of its partners, or, in the case of Hindu undivided family, by the karta ormanager of the family, or, in the case of a company 8[* * *] by a director, managingagent or principal officer thereof, or, in the case of a Government, by an officerduly authorized by that Government, or, in the case of any other association ofindividuals, by the principal officer managing the business; and

(b) verified in the manner provided in the said Form A.

1.

Published in the Gazette of India, Extraordinary, 1957, Pt. II, Sec. 3, p. 1039.2. Asom Rajyik Udyog Karmi Sangha v. State of Assam, 1996 (1) Gau.L.R. 236 at p. 241; Housing

Board of Haryana v. Haryana Housing Board Employees' Union, 1996 (1) S.C.C. 95 at p. 99.3.Ins. by G.S.R. 896, dated 23rd September, 1958.4.Ins. by G.S.R. 26(E), dated 1st February, 1974.5.

Ins. by G.S.R. 896, dated 23rd September, 1958.6.

Subs. by G.S.R. 56 (E), dated 9th February, 1973.7.

Omitted by ibid.8.

Omitted by G.S.R. 26 (E), dated 1st February, 1974.

(461)

RULE 7

CENTRAL SALES-TAX (REGISTRATION AND TURNOVER)

47RULES, 1957

(2) Where a dealer has more than one place of business within a State, he shallmake a single application in respect of all such places, name in such application oneof such places as the principal place of business for the purposes of these rules andsubmit such application to the notified authority specified in respect of the principalplace of business so named:

Provided that any place so named shall not in any case be different from theplace, if any, declared by him to be the principal place of business, by whatevername called, under the general sales-tax law of the State.

NOTE.—This rule provides the manner in which an application forregistration has to be made by various entities. Provision has been made forsignature, verification on the application and for single application in respect ofdifferent places of business.

4. (1) An application for registration under sub-section (1) of Sec. 7 shall bemade not later than thirty days from the date on which the dealer becomes liable topay tax under the Act.

(2)An application for registration under sub-section (2) of Sec. 7 may be madeat any time after the commencement of the Act.

(3) A fee of 1 [rupees twenty-five] shall be payable in respect of everyapplication for registration under sub-rule (1) or sub-rule (2); and such fee may bepaid in the form of court-fee stamps affixed to such application.

NOTE.—The rule provides for the limitation in respect of making theapplication and fees to be paid on it.

5. (1) When the notified authority is satisfied, after making such enquiry asit thinks necessary, that the particulars contained in the application are correct andcomplete 2[and the fee referred to in sub-rule (3) of rule 4 has been paid], it shallregister the dealer and grant him a certificate of registration in Form B and also acopy of such certificate for every place of business within the State other than theprincipal place of business mentioned therein.

3 [(2) When the said authority is not satisfied that the particulars contained inthe application are correct and complete, or where the fee referred to in sub-rule (3)of rule 4 has not been paid, he shall reject the application for reasons to be recordedin writing:

Provided that before the application is rejected the applicant shall be givenan opportunity of being heard in the matter and, as the case may be, of correctingand completing the said particulars for complying with the requirements ofsub-rule (3) of rule 4.]

6. The certificate of registration granted under sub-rule (1) of rule 5 shall bekept at the principal place of business mentioned in such certificate and a copy ofsuch certificate under the said sub-rule shall be nept at every place of businesswithin the State other than the principal place of business, mentioned in suchcertificate.

7. (1) Where a dealer desires the certificate of registration granted to himunder these rules to be amended, he shall submit an application for this purpose tothe notified authority setting out the specific matters in respect of which he desiressuch amendment and the reasons therefor, together with the certificate ofregistration 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 necessaryin the certificate of registration and the copies thereof, if any, granted to him.

1. Subs. by G.S.R. 395 (E). dated 14th April, 1987, for the word and figure "Rs. 5" (w.cf. 14thApril, 1987).

2. Ins. by G.S.R. 896, dated 23rd September, 1958.3. Subs. by ibid..

48

CENTRAL SALES-TAX ACT, 1956

RULE 8

(2) The provisions of rule 6 shall apply in relation to such amended certificateand copies thereof, as they apply in relation to the original certificate and copiesthereof.

118. (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 thenotified authority and on payment of a fee of a 2[rupees five] obtain a duplicatecopy of such certificate.

(2) The fee payable under sub-rule (1) shall be paid in the form or 3[court-feestamps].

40. Amendment or cancellation of certificate of registration.—(1) A notifiedauthority shall, before amending or cancelling, as the case may be, the certificate ofregistration of a dealer under sub-section (4) of Sec. 7, give him an opportunity ofbeing heard in the matter.

(2) If the certificate of registration is proposed to be amended, the dealer shallforthwith produce to the notified authority the certificate of registration and thecopies thereof, if any, granted to him, for having them amended.

(3) If the certificate of registration is cancelled, the dealer shall forthwithsurrender to the notified authority the certificate of registration and the copiesthereof, if any, granted to him.

NOTE.—Under this rule the notified authority must give an opportunity tothe dealer of being heard before making any amendment or cancellation of thecertificate of registration. On the other hand, the dealer has to produce the certificateand its copies before the notified authority for necessary action over it.

10. If any dealer desires to apply under sub-section (5) of Sec. 7 forcancellation of his registration, he shall submit within the time specified in thatsub-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 suchapplication shall be dealt with in accordance with the provisions of that sub-section.

NOTE.—This rule makes it compulsory for the dealer to enclose thecertificate of registration for cancellation.

DETERMINATION OF TURNOVER

11. 5 [(1)] The period of turnover in relation to any dealer liable to pay taxunder this Act shall be the same as the period in respect of which he is liable tosubmit 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 underthe general sales-tax law of the appropriate State, the period of turnover shall be aquarter ending on 30th June, 30th September, 31st December, and 31st March, asthe case may be, in a financial year.

6[x * *]

NOTE.—This rule fixes the period of turnover of a dealer to be same as in hisgeneral sales-tax returns. In case not liable to general sales-tax the dealer was toadopt the period prescribed in the proviso is a quarter ending on 30th June, 30thSeptember, 31st December, and 31st March, in a financial year.

1.

Subs. by S.R.O. 3613, dated 6th November, 1957.2.

Subs. by G.S.R. 395 (E), dated 14th April, 1987, for the words "two rupees" (w.ef. 14th April,1987).

3.

Subs. by G.S.R. 956, dated 1st June, 1963, and further subs. by G.S.R. 1584, dated 26th October,1964.

4.

Subs. by G.S.R. 896, dated 23rd September, 1958.5.

Renumbered by $'.R.O.3613, dated 6th November, 1957.6.

Omitted by G.S.R. 1362, dated 9th June, 1969.

RULE 12


49RULES, 1957

1 [12. (1) The declaration and the certificate referred to in sub-section (4) ofSec. 8 shall be in Forms C and D, respectively:

2 [Provided that Form C in force before the commencement of the CentralSales-tax Registration and Turnover (Amendment) Rules, 1974, or before thecommencement of the Central Sales-tax Registration and Turnover (Amendment)Rules, 1976, may also be used up to the 31st December, 3 [1980], with suitablemodifications:]

4[ *

*

*

*

*]

5 [Provided further that a single declaration may cover all transactions of salewhich take place in one financial year between the same dealers:]

6 [Provided also that where, in the case of any transaction of sale, the deliveryof goods is spread over to different financial years it shall be necessary to furnish aseparate declaration or certificate in respect of goods so delivered in each f i nancialyear.]

6[(2) Where a blank or duly completed form of declaration is lost, whethersuch loss occurs while it is in the custody of the purchasing dealer or in transit tothe selling dealer, the purchasing dealer shall furnish in respect of every such formso lost as indemnity bond 9[in Form G] to the notified authority from whom thesaid form was obtained, for such sum as the said authority may, having regard tothe circumstances of the case, fix. Such indemnity bond shall be furnished by theselling dealer to the notified authority of his State if a duly completed form ofdeclaration received by him is lost, whether such loss occurs while it is in his custodyor while it is in transit to the notified authority of his State:

7[Provided that where more than one form of declaration is lost, thepurchasing dealer or the selling dealer, as the case may be, may furnish one suchindemnity bond to cover all the forms of declarations so lost.]

(3) Where a declaration form furnished by the dealer purchasing the goodsor the certificate furnished by the Government has been cost, the dealer selling thegoods may demand from the dealer who purchased the goods or, as the case maybe, from the Government which purchased the goods, a duplicate of such form orcertificate and the sane shall be furnished with the following declaration recordedin red ink and signed by the dealer or authorized officer of the Government, as thecase may be, on all the three portions of such form or certificate,-

"1 hereby declare that this is the duplicate of the declaration form!certificate No signed on and issued to who is a registered dealerof State and whose registration certificate No. is

8 [(4)] The certificate referred to in sub-section (2) of Sec. 6 shall be in FormE-1 or Form E-I1, as the case may be.

9 [(5) The declaration referred to in sub-section (1) of Sec. 6-A shall be inForm F:]

1. Subs. by G.S.R. 896, dated 23rd September, 1958.2. Subs. by G.S.R. 962 (E), dated 30th December, 1976.3. Subs. by G.S.R. 721 (E), dated 29th December, 1979.4. Omitted by G.S.R. 695 (E), dated 20th November, 1998 (text 20th November, 1998).5. Ins. by G.S.R. 483 (E), dated 7th August, 1998 (w.e.f 7th August, 1998).6. Ins. by G.S.R. 597 (E), dated 30th December, 1975.7. Ibid.S.

Re-numbered by G.S.R. 2017, dated 4th November, 1968.9.

Ins. by G.S.R. 56 (E), dated 9th February, 1973.

50


RULE 12

1 [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 formaking entries, the particulars specified in Form F may be given in separateannexures attached to that form so long as it is indicated in the form that theannexures form part thereof and every such annexure is also signed by the personsigning the declaration in Form F:

Provided also that form in force before the commencement of the CentralSales-tax (Registration and turnover) (Second Amendment) Rules, 1973, maycontinue to be used up to 31st day of December, 2[1980] with suitable modifications.]

3[(6) Form C referred to in sub-rule (1), or as the case may be. Form F referredto in sub-rule (5) shall be the one obtained by the purchasing dealer or, as the casemay be, the transferee in the State in which the goods covered by such form aredelivered.

3Explanation.—Where, by reason of the purchasing dealer not beingregistered under Sec. 7 in the State which the goods covered by Form C referred toin sub-rule (1) are delivered, he is not able to obtain the said form in the State inwhich he is registered under the said section.]

3 [(7) The declaration in Form C or in Form F or the certificate in Form E-1 orForm E-I1 shall be furnished to the prescribed authority up to the time of assessmentby the first assessing authority:

Provided that if the prescribed authority is satisfied that the personconcerned was prevented by sufficient cause from furnishing such declaration orcertificate within the aforesaid time, that authority may allow such declaration orcertificate to be furnished within such further time as that authority may permit.]

3 [(8) (a) The person referred to in Cl. (a) sub-rule (1) of rule 3 shall alone becompetent to sign the declaration in Form C or Form F or the certificate in FormE-II:

4 [Provided that where such person is a proprietor of any business or a partnerof a firm or (karta or manager of a Hindu undivided family, any other personauthorized by him in writing may also sign such declaration or certificate:]

5 [Provided further that in the case of 6[a company, such declaration orcertificate] can also be signed by any other officer of the company or under any otherspecial or general resolution of the company or under a resolution passed by theBoard of Directors of the company to authenticate any document on behalf of suchcompany].

(b) Such person shall signify on such declaration, or certificate his status andshall make a verification in the manner provided in such declaration or certificate.

7[(9) (a)] The provisions of 8 [9 [* * *] sub-rule (2) and sub-rule (3) shall, withnecessary modifications, apply to the declaration in Form F or the certificate in FormE-I or Form E-II.]

1.Ins. by G.S.R. 519 (E), dated 13th December, 1973.2.

Subs. by G.S.R. 721 (E), dated 29th December, 1979.3.

Ins. by G.S.R. 26 (E), dated 1st February, 1974.4.

Subs. by ibid.5.

Ins. by G.S.R. 519 (E), dated 13th December, 1973).6.

Subs. by G.S.R. 26 (E), dated 1st February, 1974.7.

Sub-rule (9) renumbered, as (9) (a) by G.S.R. 395 (E), dated 14th April, 1987 (w.e.f. 14th April,1987).

8.

Subs. by G.S.R. 640, dated 23rd April, 1979.9.

The words, brackets and figure "the second and the third proviso to sub-rule (1)" omitted byG.S.R 395 (E), dated 14th April. 1987 (zv.e.f.14th April, 1987).

RULE 13


51RULES, 1957

1 [(b) The provisions of the second and third proviso to sub-rule (1) shall withnecessary modifications, apply to certificates in Form E-I, or Form E-II.]

2 [(10) (a) A dealer may, in support of his claim that he is not liable to pay taxunder this Act in respect of any goods on the ground that the sale of such goods isa sale in the course of export of those out of the territory of India within the meaningof sub-section (3) of Sec. 5, furnish to the prescribed authority a certificate in form"H" duly filled and signed by the exporter along with the evidence of export of suchgoods.

(b) The provisions of the rules framed by the respective State Governmentsunder sub-sections (3), (4) and (5) of Sec. 13 relating to the authority from whomand the conditions subject to which any form of certificate in Form "H" may beobtained, the manner in which such form shall be kept in custody and recordsrelating there to maintained and the manner in which any such form may be usedand any such certificate may be furnished in so far they apply to declaration inForm C prescribed under these rules shall mutatis mutandis apply to certificate inForm H.

NOTE.—This rule prescribes the forms of the declaration and certificate invarious circumstances as mentioned therein.

COMMENTProviso.—In Abdul Jabar Butt v. State of Jammu and Kashmir, 3 it was held that

a proviso must be considered with relation to the principal matter to which it standsas a proviso. 4

5 1.13.Prescription ofgoods for certain purposes.—The goods referred to inCl. (b) of sub-section (3) of Sec. 8 which a registered dealer may purchase shall begoods intended for use by him as raw material processing materials, machinery,plant, equipment, tools, stores, spare parts, accessories, fuel, or lubricants, in themanufacture or processing of goods for sale or in mining, or in the generation ordistribution of electricity or any other form of power.]

COMMENTScope.—The requirement of rule 13 is that the goods must be purchased for

use "in minings" and not used "in the business of mining". It is only the items ofgoods purchased by the assessee for use in the actual mining operation which areeligible for inclusion in the certificate of registration under this head and thesewould not include goods purchased by the assessee for use in the operationsubsequent to the stacking of the ore at the mining site. Where a dealer is engagedboth in mining operation as also in processing the mined ore for sale, the twoprocesses being inter-dependent, it would be essential for carrying on the operationof processing that the ore should be carried from the mining site where the miningoperation comes to end to the place where the processing is carried on and thatwould clearly be an integral part of the operation of processing and if anymachinery, vehicles, barges and other items of goods are used for carrying the orefrom the mining site to the place of processing, they would clearly be goods usedin processing of ore for sale.6

1.Ins. by G.S.R. 395 (E), dated 14th April, 1987 (zv.ef. 14th April, 1987.2. Ins. by G.S.R. 762 (E), dated 17th December, 1977.3.

1957 S.C.R. 51.4. State of Punjab v. Kailash Nat11,1989 (1) C.L.R. 60 at p. 64 (S.C.); Dileep v. State ofKerala,

2000 (84) F.L.R. 110 at p. 113 (Ker.); Kush Sahgal v. M.C. Mitter, A.I.R. 2000 S.C. 1390at p. 1398.

5.Ins. by G.S.R. 896, dated 23rd September, 1958.6.

Chowgule and Co. (Pvt.) Ltd. v. Union of India, A.I.R. 1981 S.C. 1014 at p. 1020.

52


RULE 14

1 [14. If any person commits a breach of any of these rules, he shall bepunishable with fine which may extend to five hundred rupees and when theoffence is a continuing offence, with a daily fine which may extend to fifty rupeesfor every day during which the offence continues.]

NOTE.—This is a penal rule. It penalizes the breach of any of the rules witha penalty of five hundred rupees and in case the offence is continuing fifty rupeesper day during the continuance of the offence.

FORM A

(See rule 3)

APPLICATION FOR REGISTRATION UNDER SEC. 7(1)/(2)OF THE CENTRAL SALES-TAX ACT, 1956

.....2

son of on behalf of the dealer carrying the business known.................as 3 within the State of hereby apply for a certificate ofregistration under Sec. 7 (1)/7 (2) of the Central Sales-tax Act, 1956, and give the followingparticulars for this purpose:

1. Name of the person deemed to be the manager in relation to business of thedealer in the said State.

2. Status or relationship of the person who makes this application (e.g., manager,partner, 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 warehouse 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 State together with the address

of every such place (if separate application for registration has been made, or separateregistration obtained under the Central Sales-tax Act, 1956, in respect of any such placeof business particulars thereof should be given in detail).

7: 5The business is-whollymainlypartlypartlypartly

8. Particulars relating to registration, licence, permission, etc. issued under anylaw for the time being in force, of the dealer.

9. We are members of 6

10. We keep our accounts in language and script.711. [Name (s) and address (es) of the proprietor of the business/partners of the

business/all person* having any interest in the business together with their age, father'sname, etc.

1.

Ins. by G.S.R. 56 (E), dated 9th February, 1973.2. Here enter the authority specified in the general or special order issued by the Central Government

under Sec. 7 (1) of the Act.3.

Here enter the name and the style under which the business is carried on.4. Here enter the name of the State in which the application for registration is made.5.

Enter here whether business is wholly agriculture, horticulture, mining, manufacturing,wholesale, distribution, retail distribution, contracting or catering, etc. or any combination oftwo or more of them.

6. Here enter the name of the Chamber of Commerce, Trade Association or commercial body, ofwhich the dealer is a member.

7.

To be filled in if the applicant is not a company (* *) under any other law.

FORM A


53RULES, 1957

SI. No.

Name in full

Father's

Age

Extent of interestHusband's name

in business

1 2 3 4 5

Present address

Permanent address

Signature Signature) andaddress of witnessattesting signature

in Col. 8

6

7

8

9

12. Business in respect of which this application is made, was first stated on-

13. The first sale in the course of inter-State trade was effected on-

14. We observe the 2 calendar and for purposes of accounts our yearruns

from

the

(English

date)3 day

of (Indiandate)4 day of of the (English date/ Indian date) dayof

15. We make, up our accounts of sales to date at the end of everymonth/quarter/half-year/year.

5[6[16. The following goods or classes of goods are purchased by the dealer in thecourse of inter-State trade or commerce for-

(a) resale

(b) use in the manufacture or processing of goods for the

(c) use in mining

(d) use in the generation or distribution of electricity or any other form ofpower

(e) use in the packing of goods for sale/resale

17. We manufacture, process, or extract in mining the following classes of goods orgenerate or distribute the following form of power, namely 7 ]

18. The above statements are true to the best of my knowledge and belief.

Name of the applicant in full

Signature

Status In relation of the dealer

1.

Signature of each of the persons concerned should be obtained and attested.2.

Enter here English, Bengali, Fasli, Hijra, Marwari or other calendar followed.3.

In filling up these entries dealers who do not observe the English calendar should give the datesaccording to their own calendar and the corresponding date of the English calendar.

4.Ibid.

5.

Subs. by G.S.R. 896, dated 23rd September, 1958.6. Here enter the name of goods or classes of goods against each category.7.

Strike out portion or paragraph whichever is not applicable.


FORM B

[See rule 5 (1)]

CERTIFICATE OF REGISTRATION

54

No (Central)This is to certify thatl whose principal place of business

within the State of is situated at has been registered as a dealer underSec. 7 (1)/7 (2) of the Central Sales-tax Act, 1956.

The business is-wholly2mainlypartlypartlypartly

3[The class(es) of goods specified for the purposes of sub-sections (1) and (3) of Sec. 8of the said Act is/are as follows and the sales of these goods in the course of inter-State tradeto the dealer shall be taxable at the rate specified in that sub-section subject to the provisionsof sub-section (4) of the said section:

(a)for resale(b)For use in the manufacture of 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 ofgoods or generate or distributes the following form of power, namely:

The dealer's year for the purpose of accounts runs from dayof to the day of the dealer has no additionalplace 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)The certificate is valid from until cancelled.

SingedDate (Seal)

(Notified Authority)

1. Here enter the name and style under which the business is carried on.2. ¢j,£nter here whether, business is wholly agriculture, horticulture, mining, manufacturing,

wholesale distribution, retail distribution, contracting or catering, etc. or any combination of twoor more of them.

3. Subs. by G.S.R. 896, dated 23rd September, 1958.

Counterfoil

THE CENTRAL SALES-TAX

(REGISTRATION AND TURNOVER)RULES, 1957

1 [FORM C

Form of Declaration

[See rule 12 (1)]

Name of issuing State

Office of issue

Date of issue

Name of the purchasing dealer to whomissued alongwith his Registration CertificateNo

Date from which registrationis valid

Seal of Issuing Authority.

Serial No

To Seller

Duplicate


(REGISTRATION AND TURNOVER)

RULES, 1957

1 [FORM C

Form of Declaration

[See rule 12 (1)]


Office of issue

Date of issue


Date from which registration isvalid


Serial No

To Seller

Original


(REGISTRATION AND TURNOVER)

RULES, 1957

1 [FORM C

From of Declaration

[See rule 12 (1)]


Office of issue

Date of issue


valid


Serial No

To Seller

nm

a

Cm

Qv.-]0-Z

Date from which registration is az

Cz0cm

.................................................................................................

1. Subs. by G.S.R. 896, dated 23rd September, 1958 and corrected by Corrigenda Notification No. G.S.R. 1959, dated 29th October, 1958.

UI

Counterfoil

Duplicate

Original

1 [Certified that the goods** ordered in

1 [Certificate that the goods** ordered in

1 [Certified that the goods** ordered inour purchase Order No dated and our purchase Order No dated and our purchase Order No dated andsupplied as per bill/cash memo/challan supplied as per bill/cash memo/challan supplied as per bill/cash memo/challanNo dated as stated below*

No dated as stated below*

No dated as stated below*

purchased from you as per hill/cash

purchased from you as per bill/cash

purchased from you as per bill/cashmemo/challan No dated as stated below*

memo/challan No dated as stated below*

memo/challan No dated as stated below*

supplied

under

your

challan

supplied

under

your

challan

supplied

under

your

challanNo dated are for** resale.

No dated are for** resale

No dated are for** resale

use in manufacture/processing of goods

use in manufacture/processing of goods use in manufacture/processing of goods for salefor sale

for sale

use in mining

use in mining

use in mining

use in generation /distribution of power packing use in generation/distribution of power packing use in generation/distribution of power packingof goods for sale/resale

of goods for sale/resale

of goods for sale/resale

1. Subs. by G.S.R. 962 (E), dated 30th December, 1976.

C)

G

n

Counterfoil

and are covered by my/our registrationCertificate No dated issued under theCentral Sales tax Act, 1956.

1[it is further certified that I/we/am/ arenot registered under Sec. 7 of the said Act in theState of in which the goods covered bythis form are/will be delivered.]

Name and address of the purchasingdealer in full

Date

Duplicate

and are covered by my/our registrationCertificate No dated issued underthe Central Sales-tax Act, 1956.

1[It is further certified that I/We/am/arenot registered under Sec. 7 of the said Act in theState of in which the goods covered bythis form are/will be delivered.]


Date

Original

and are covered by my/our registrationCertificate No dated issued under theCentral Sales-tax Act, 1956.

lilt is further certified that I/we/am/arenot registered under Sec. 7 of the said Act in theState of in which the goods covered bythis form are/will be delivered.]


Date

2 [The above statements are true to thebest of my knowledge

Signature(Name of the person signing the

declaration).(Status of the person signing the

declaration in relation to the dealer.)*Particulars of bills/cash memo/

3[Challan No ] Date

No Amount

*Name and address of the State.

**Strike out whichever is not applicable.NOTE.—To be retained by the

purchasing dealer.)]

2[The above statements are true to thebest of my knowledge


declaration)(Status of the person signing the

declaration in relation to the dealer.)*Particulars of Bills/cash memo/

3 [Challan No ] Date

No Amount

*Name and address of the State.**Strike out whichever is not applicable.

NOTE.—To be retained by thepurchasing dealer.)]

2 [The above statements are true to thebest of my knowledge


declaration)(Status of the person signing the a

declaration in relation to the dealer.)

*Particulars of bills/cash memo/

3[Challan No ] Date

No Amount

*Name and address of the State.**Strike out whichever is not applicable.

NOTE.—To be retained by thepurchasing dealer.)]

1. Ins. by G.S.R. 26 (E), dated 1st February, 1974.2. Subs. by G.S.R. 56 (E), dated 9th February, 1973.3. Ins. by G.S,R. 962 (E), dated 30th December, 1976. v,v

v,Counterfoil Duplicate Original

THE CENTRAL SALES-TAX THE CENTRAL SALES-TAX THE CENTRAL SALES-TAX(REGISTRATION AND TURNOVER) (REGISTRATION AND TURNOVER) (REGISTERATION AND TURNOVER)

RULES, 1957 RULES, 1957 RULES, 19571 [FORM D 1 [FORM D 1 [FORM D

Form of Certificate for makingGovernment purchases

[See rule 12 (1)]

(To be used when making purchases byGovernment not being a registered dealer.)

Central Government/Name of the StateGovernment

Name

of

Issuing

Ministry/Department

Name and address of Office ofIssue


[See rule 12 (1)]

(To be used when making purchases byGovernment not being a registered dealer.)Central Government/Name of the StateGovernment

Name

of

Issuing

Ministry/Department

Name and address of Office ofIssue

To


(See rule 12 (1)]

(To be used when making purchases byGovernment not being a registered dealer.)Central Government/Name of the State

Government

Name

of

Issuing

Ministry/

Department

Name

and address of Office of Issue

ToTo,

(Seller) (Seller) ...........................

(Seller)

...............................................

Certificated that the goods 2[** orderedfor in our purchase order No. dated andcounterfoil, duplicate and the original,the dated as stated below * * *]

Certified that the goods 2 [* * ordered forin

our

purchase

order

No.dated and counterfoil, duplicate andthe

Original, the dated asstated below * * *]

Certified that the goods 2[* * ordered forin our purchase order No. dated and counterfoil,duplicate

and

the

Original,the dated as stated below * * *]

1. Ins. by G.S.R. 896, dated 23rd September, 1953, and corrected by Corrigenda Notification No. G.S.R. 1590, dated 29th October, 1958.2. Subs. by G.S.R. 395 (E), dated 14th April, 1987 (w.ef. 14th April, 1987).

Originalm0

apurchased from you as per bill/cash

memo, stated below*purchased from you as per bill/cash

memo. stated below*purchased from you as per bill/cash

memo. stated below*

Supplied under your challan Nodated are purchased by or on behalfof the Government of

Dated

SignatureDesignation of the authorisedofficer

of

theGovernment

SEAL OF THE DUTY AUTHORISEDOFFICER OF THE GOVERNMENT

*Particular

of

bill/cash

memo,Date No Amount

+Name and address of the seller withname of the State.

**Strike out whichever is not applicable.

(NOTE.—To be retained by theauthorised officer)]

Supplied under your challan Nodated are purchased by or on behalf of theGovernment of

Dated


of

theGovernment


*Particular

of

bill/cashlate No Amount



(NOTE.—To be retained by theauthorised officer)]

Supplied under your challan Nodated are purchased by or on behalf of theGovernment of


of

theGovernment


*Particulars

of bill/cash

memo,Date No Amount



(NOTE.—To be furnished to theprescribed authority in accordance with the rulesframed under Sec. 13 (3) (by the appropriate StateGovernment)]

rmr

c0Counterfoil Duplicate Original

THE CENTRAL SALES-TAX THE CENTRAL SALES-TAX THE CENTRAL SALES-TAX

(REGISTRATION AND TURNOVER) (REGISTRATION AND TURNOVER) (REGISTRATION AND TURNOVER)

RULES, 1957 RULES, 1957 RULES, 1957

1 [FORM E-1 1 [FORM E-1 1 [FORM E-1

Name of State Name of State Name of StateSerial No Serial No Serial No

Certificate under sub-section (2) of Sec. 6 Certificate under sub-section (2) of Sec. 6 Certificate under sub-section (2) of Sec. 62[See rule 12 (4)] 2(See rule 12 (4)] 2(See rule 12 (4)]

(To be issued in duplicate(i)by the sellingdealer who first moved the goods in due case ofa sale failing under Sec. 3 (a) or (ii) by the dealerwho makes the first inter State sale during themovement of the goods from one State to anotherin the case of a sale failing under Sec. 3 (b).]

A. Name of the selling dealer

B. (i) Name of the purchasing dealer

(ii) Address (with State)

C. (i) Name of the place and State in whichmovement commenced..................................................................

To be issued in duplicate (i) by the sellingdealer who first moved the goods in the case ofa sale falling under, Sec. 3 (a) or ail by the dealerwho makes the first inter-State sale during themove of the goods from one State to another inthe case of a sale falling under Sec. 3 (b).]

A. Name of the selling dealer



C.(i) Name of the place and State in whichmovement commenced..................................................................

n

z

[To be issued in duplicate (i) by the sellingdealer who first moved the goods in the case of ur„a sale falling under, Sec. 3 (a) or (ii) by the dealer

ra-who makes the first inter-State sale during the ,'move of the goods from one State to another inthe case of a sale falling under Sec. 3 (b).]

nA. Name of the selling dealer



C. (i) Name of the place and State in whichmovement commenced..................................................................

(ii) Name of place and State to which thegoods have been consigned by thesignatory

(ii) Name of place and State to which thegoods have been consigned by thesignatory

1. Subs. by G.S.R. 896, dated 23rd September, 1958 and corrected by Corrigenda Notification No. G.S.R. 1059, dated 29th October, 1958.2. Subs. by G.S.R. 56 (E), dated 9th February, 1973.

(ii) Name of place and State to which thegoods have been consigned by thesignatory O

r1

m0

m

Counterfoil

D. (i) Invoice No and date

(ii) Description, quantity and value ofgoods

(iii) Number and date of the declarationForm C received from purchasingdealer with name of State of Issue

(iv) Number and date of the RailwayReceipt/Trip sheet of lorry/or anyother document of other means oftransport

I/We the selling dealer to certify thatI/we am/are registered under the Act andam/are holding Registration CertificateNo dated in the State of

1 [I/We further certify that-(i) I/We will pay/have paid tax under the

Act or (ii) no tax was payable under the Act inview of the general exemption referred to insub-section (2-A) 2[or in pursuance to anyexemption or concession granted undersub-section (5)] of Sec.8, on the sale of the goodscovered by documents whose particulars aregiven above, to the appropriate sales-taxauthority of the State of ]

Duplicate




Number and date of the RailwayReceipt/Trip sheet of lorry/or anyother document of other means oftransport

I/We the selling dealer to certify thatI/we am/are registered under the Act andam/are holding Registration CertificationNo dated in the State of

1 [I/We further certify that-

(i) I/We will pay/have paid tax under theAct or (ii) no tax was payable under the Act inview of the general exemption referred to insub-section (2-A) 2[or in pursuance to anyexemption or concession granted under sub-section (5)] of Sec.8, on the sale of the goodscovered by documents whose particulars aregiven above, to the appropriate sales-taxauthority of the State of ]

Original




(iv) Number and date of the RailwayReceipt/Trip sheet of lorry/or anyother document of other means oftransport

I/We the selling dealer to certify thatI/we am/are registered under the Act andam/are holding Registration CertificationNo dated in the State of

1 [I/We further certify that-

(i) I/We will pay/have paid tax under theAct or (ii) no tax was payable under the Act inview of the general exemption referred to insub-section (2-A) 2[or in pursuance to anyexemption or concession granted under sub-section (5)] of Sec.8, on the sale of the goodscovered by documents whose particulars aregiven above, to the appropriate sales-taxauthority of the State of ]

nm

1. Subs. by G.S.R. 1321, dated 27 November, 1959.2. Ins. by G.S.R. 395 (E), dated 14th April, 1987 (w.ef. 14th April, 1987).

Counterfoil

' [The above statements are true to thebest of my knowledge and belief.)

Signature

(Name of the person signing thecertificate.)

Place

(Status of the person signing thecertificate in relation to the dealer.)

Date Address (with name of theStare)

N.B.—To be retained by the dealerissuing the certificate.

Explanation.—In this form, item D (iii)shall not be applicable in cases covered by thesecond proviso to sub- section (e) of Sec. 6.

Duplicate


Signature


Place


Date Address (with name of theState)

N.B.—To be retained by the dealerissuing the certificate.


Original


Signature


Place


Date Address (with name of theState)

N.B.—To be furnished to the prescribedauthority in accordance with the rules framedunder Sec. 13 (3) by the appropriate StateGovernment.


......................

o`N

1. Subs. by G.S.R. 56 (E), dated 9th February, 1973.

Counterfoil Duplicate Original

THE CENTRAL SALES-TAX THE CENTRAL SALES-TAX THE CENTRAL SALES-TAX(IEGISTRATION AND TURNOVER) (REGISTRATION AND TURNOVER) (REGISTRATION AND TURNOVER)

RULES, 1957 RULES, 1957 RULES, 19571 [FORM E-II 1 [FORM E-ll 1 [FORM E-II

Name of State

[See rule 12 (4)]

[To be issued (in duplicate) by the first orsubsequent transferor in the series of salesreferred to in Sec. 6 (2) (a) or second orsubsequent transferor in the series of salesreferred to in Sec. 6.(2) (b).]

A. Name of the dealer effecting a sale bytransfer of the documents of title to thegoods


(ii) Address (with name of State)

C. (i) Name of place and State in whichmovement commenced

Name of State

Serial No

Certificate under sub-section (2) of Sec. 62[See rule 12 (4)]

[To be issued (in duplicate) by the first orsubsequent transferor in the series of salesreferred to in Sec. 6 (2) (a) or second orsubsequent transferor in the series of salesreferred to in Sec. 6 (2) (b).]





Name of State

Serial No

Certificate under sub-section (2) of Sec. 62 [See rule 12 (4)]

[To be issued (in duplicate) by the first orsubsequent transferor in the series of salesreferred to in Sec. 6 (2) (a) or second orsubsequent transferor in the series of salesreferred to in Sec. 6 (2) (b).]





Serial No

Certificate under sub-section (2) of Sec. 62

nm

(ii) Name of place and State in which the

(ii) Name of place and State in which the

(ii) Name of place and State in which thegoods have been consigned goods have been consigned

goods have been consigned

.1

1. Ins. by G.S.R. 896, dated 23rd September, 1958 and corrected by Corrigenda Notification No. G.S.R. 1059, dated 29th October, 1958.2. Subs. by G.S.R. 57 (E), dated 9th February, 1973.

Counterfoil

D. (i) Invoice No and dated

(ii) Description, quantity and value of

goods

(iii) Number and date of the declaration

Form C received from purchasing

dealer with name of the State of

issue

(iv) Number and date of the Railway

Receipt/Trip sheet of lorry/or and

other document of other means of

transport

I/We the selling dealer do certify that-

(a) I am/we are registered under the Act and

am/are

holding

Registration

Certificate No dated in the State

of

(b) I/We having purchased the documents

of title to the goods during their

movement from one State to another

referred to in item C above, against a

certificate No in Form E-I/E-II,

have now effected a subsequent sale

during such movement by transferring

the same in favour of the purchasing

dealer whose the purchasing dealer

whose address is given in the

certificate

Duplicate



goods




issue




transport


(a) I am/we are registered under the Act and

am/are

holding

Registration


of











certificate

Original



goods




issue




transport


(a) I am /we are registered under the Act and

am/are

holding

Registration


of











certificate

Counterfoil

(c) t [The dealer from whom I/we purchasedthe documents of title to the goodsduring the movement referred to in (b)above, has certified (i) that he haspaid/will pay the tax or (ii) that tax hasbeen/will be paid by any of thepreceding transferors of documents oftitle to the goods or (iii) that no tax waspayable under the Act in view of thegeneral exemption referred to insub-section (2-A) 2 [or in pursuance toany exemption concession grantedunder sub-section (5)] of Sec. 8.]

1 [The above statements are true to the best of myknowledge and belief.

Signature

(Name of the person signing thecertificate)

(Place)


Dated Address (with nameof the State)

Duplicate

(c) t [The dealer from whom I/we purchasedthe documents of title to the goodsduring the movement referred to in (b)above, has certified (i) that he haspaid/will pay the tax or (ii) that tax hasbeen/will be paid by any of thepreceding transferors of documents oftitle to the goods or (iii) that no tax waspayable under the Act in view of thegeneral exemption referred to insub-section (2-A) 2 [or in pursuance toany exemption concession grantedunder sub-section (5)] of Sec. 8.]

2 [The above statements are true to the best of myknowledge and belief.

Signature


(Place)



Original

(c)1 [The dealer from whom I /we purchasedthe documents of title to the goodsduring the movement referred to in (b)above, has certified (i) that he haspaid /will pay the tax or (ii) that tax hasbeen/will be paid by any of thepreceding transferors of documents oftitle to the goods or (iii) that no tax waspayable under the Act in view of thegeneral exemption referred to insub-section (2-A) 2[or in pursuance toany exemption concession grantedunder sub-section (5)] of Sec. 8.]

2[The above statements are true to the best of myknowledge and belief.

Signature


(Place)



m0

m

mu)uH

0z

zC7H

z0m

1.

Subs. by G.S.R. 56 (E), dated 9th February, 1973.2.

Ins. by G.S.R. 395 (E), dated 15th April, 1987 (w.ef. 14th April, 1987).

Counterfoil

1 [2[Explanation 1]—In this form"transferor" means any person who effects a salein the mode referred to in Cl. (b) of Sec. 3.]

3[Explanation 2.—In this form, item D (iii)shall not be applicable in cases covered by thesecond proviso to sub-section(2) of Sec. 6.]

(N. B..—To be retained by the dealerissuing the certificate)].

Duplicate

3[4[Explanation 1]—In this form"transferor" means any person who effects a salein the mode referred to in Cl. (b) of Sec. 3.]

1 [Explanation 2.—In this form, item D (iii)shall not be applicable in cases covered by thesecond proviso to sub-section(2) of Sec. 6.]

(N. B..—To be retained by the dealerissuing the certificate)].

Original

3[4[Explanation 1]—In this form"transferor" means any person who effects a salein the mode referred to in Cl. (b) of Sec. 3.]

1 [Explanation 2.—In this form, item D (iii)shall not be applicable in cases covered by thesecond proviso to sub-section(2) of Sec. 6.]

[Note.—To be furnished to the prescribedauthority in accordance with rules framed underSec. 13 (3) by the appropriate StateGovernment)].

Subs. by G.S.R. 56 (E), dated 9th February, 1973.Re-numbered by G.S.R. 597 (E), dated 30th December, 1975).Gu. by G.S.R. 597 (E), dated 30th December, 1975.

0

T1

CounterfoilTHE CENTRAL SALES-TAX


1 [FORM F(Form of declaration to be issued by

the transferee)[See rule 12 (5)]

Serial NoName of the issuing StateOffice of issueDate of issue

Name and address of the person to whomissued along with his Registration CertificateNo

Date from which registration is valid.Seal of issuing authority.

To,

(Transferor)

RegistrationCertificate No. of the Transferor

Certified that the goods transferred tome/us as per details below have been receivedand duly accounted for

Description of the goods sent Quantity of weight

DuplicateTHE CENTRAL SALES-TAX




Serial NoName of the issuing StateOffice of issueDate of issue



To,

(Transferor)



Description of the goods sent Quantity of weight :

OriginalTHE CENTRAL SALES-TAX




Serial NoName of the issuing State Office of issueDate of issue



To,

(Transferor)



Description of the goods sentQuantity of weight

nm

r-ar

1.

Ins. by G.S.R. 56 (E), dated 9th February, 1973). asv

Counterfoil Duplicate Original

Value of the goods Value of the goods Value of the goods Number and date of invoice Number and date of invoice Number and date of invoice [or challan or any other document under which 2[or challan or any other document under which 2[or challan or any other document under which

goods were sent.] goods were sent.] goods were sent.]

Name of the Railway, Steamer or Ferry Name of the Railway, Steamer or Ferry Name of the Railway, Steamer or FerryStation or Air Port or Post Office or Road Station or Air Port or Post Office or Road Station or Air Port or Post Office or RoadTransport Company's Office from where the Transport Company's Office from where the Transport Company's Office from where thegoods were despatched. goods were despatched. goods were despatched.

Number and date of Railway Receipt or Number and date of Railway Receipt or Number and date of Railway Receipt orPostal Receipt or Goods Receipt with trip sheet Postal Receipt or Goods Receipt with trip sheet Postal Receipt or Goods Receipt with trip sheetof lorry or any other document indicating the of lorry or any other document indicating the of lorry or any other document indicating the.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 was taken by thetransferee transferee transferee

The above statements are true to the best The above statements are true to the best The above statements are true to the bestof my knowledge and belief. of my knowledge and belief. of my knowledge and belief.

00

(Signature)(Name of the person signing the

declaration)*(Status of the person signing the

declaration in relation to the transferee.)*(Status of the person signing .the

declaration in relation to the transferor.)

Date*Strike out whichever is not applicable.

(NOTE.—To be retained by thetransferee). ]



declaration in relation to the transferee.)*(Status of the person signing the



(NOTE.—To be retained by thetransferee).]



declaration in relation to the transferee.)*(Status of the person signing the



(NOTE.—To be retained by thetransferee).]

0

1. Ins. by G.S.R. 519 (E), dated 13th December, 1973).

Tl

FORM G


69RULES, 1957

1 [FORM G

Form of Indemnity Bond[See rules 12 (2) and 12 (9)]

Know All men by these present that *21 s/o registered dealer under the Central Sales-tax Act, 1956, under RegistrationNo dated in the State of /

*weM/s /*a firm /*a company registered under the laws of India and havingits registered office at registered dealers under the Central Sales-tax Ac0956,under Registration No in the State of (hereinafter called the obligor) *is/*areheld and firmly bound unto the President of India /Governor of (hereinafter calledthe Government) in the sum of [Rupees (in words) ] well andtruly to be paid to the Government on demand and without demur for which payment to bewell and truly made *I bind myself and my heirs, executors, administrators:legalrepresentatives and assigns/* we bind ourselves, our successors and assigns and the personsfor the time being having control over assets and affairs.

Signed this day of one thousand, nine hundred andWhereas sub-rule (2) of rule 12 of the Central Sales-tax (Registration and Turnover)

Rules, 1957, requires that in the event a blank or a duly completed form of declaration is lostwhile it is in the custody of the purchasing dealer or in transit to the selling dealer, thepurchasing dealer and, as the case may be, also a selling dealer each to furnish an indemnitybond to, in the case of purchasing dealer, the notified authority from whom the said formwas 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. Andwhereas the obligor has lost the declaration in *Form 9-C/* Form F/*the certificate in *FormE-I/* Form E-II, bearing No *which was blank/*duly completed, and was issued tohim by (name and designation of the authority) *which was issued tohim by (name and designation of the authority) * an"d sentto (selling dealer) /*received by him from (name of the purchasingdealer) and sent to (notified authority of the selling dealer'sState ) in respect of the goods mentioned below (hereinafter referred to as the "form").

SI.

No. of Bill

Date

Description of

Quantity

AmountNo. Invoice/Challan goods

Now the conditions of the above written bond or obligation is such that the obligorshall in the event of the loss suffered by the Government (in respect of which the decision ofthe Government or the authority appointed for the purpose shall be final and binding on theobligor) as a result of the misuse of the form, pay to the Government on demand and withoutdemur the said sum at Rs [Rupees (in words)] and shall otherwise indemnifyand keep the Government harmless and indemnified against and from all liabilities incurredby the Government as a result of the misuse of such form, then the above-written bond orobligation shall be void and of no effect but otherwise shall remain in full force, effect andvirtue The obligor further undertakes to mortgage/charge the properties specified in theschedule hereunder written by execution of proper deed of mortgage/ charge for the paymentof the said sum 3 [whenever called upon to do so by the assessing authority].

1.

Ins. by G.S.R. 597 (E), dated 30th February, 1957.2.

*Strike out whichever is not applicable.3.Ins. by G.S.R. 962 (E), dated 30th December, 1976.

70


SCHEDULE(Give details of properties mortgaged/charge)

AND THESE PRESENT ALSO WITNESSETH THAT the liability of the obligorhereunder shall not be impaired or discharged by reason of any forbearance, act or omissionof the Government or for any time being granted or in indulgence shown by the Government1[or by reason of any change in the constitution of the obligor in cases where the obligor isnot an individual].

The Government agrees to bear the stamp duty, if any, chargeable on these present.IN WITNESS WHEREOF the obligor *2 has set his hand/*has caused these present

executed by its authorized representatives, on the day, month and year above written.Signed by the above-named obligor in presence of-12

(Obligor's signature)Accepted for and on behalf of the President of India/Governor of by name

and designation of the officer duly authorized in pursuance of Art. 299 (1) of the Constitution,to accept the bond for and on behalf of the President of India/Governor of

In presence of12

Name and designation of the officer.]

Counterfoil3[FORM H

Certificate of Export[See rule 12 (10)]

S1. NoName of issuing StateOffice of issueDate of issue

Name and complete address of theexporter Registration No. of theexporter under the Central Sales-tax Act,1956, if any.

To.........................

.........................

(Name and complete address of the seller.)Sales-tax Registration No, 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 initems (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

1. Ins. by G.S.R. 962 (E), dated 30th December, 1976.2.. *Strike out which even is not applicable.3. Ins. by G.S.R. 762 (E), dated 17th December, 1977.

FORM H


71RULES, 1957

territory of India, as per details given in items (3) to (6) of the said Schedule, and that the saidgoods were purchased from you by me/us after, and for the purpose of complying with, theagreement 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-taxAct, 1956, in respect of goods referred to in Certificate 1 has not been claimed from any otherperson and that no other certificate for such non-liability has been issued to any other personin India in respect of those goods.

Certificate III.—It is further certified that in case the goods covered by this certificateare re-imported 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 suchre-import within a period of one month from the date of re-import of the said goods intoIndia.

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 havebeen exported.

(4)Name of the airlines/ship/railway/goods vehicle or other means of transportthrough which the export has taken place

(5) Number and date of air-consignment note/bill of lading/railway receipt orgoods vehicle record or postal receipt or any other document in proof of export of goodsacross the customs frontier of India (certified copy of the such air-consignment note/billof lading/railway receipt/goods vehicle record/postal receipt/other document to beenclosed).

(6) Description, quantity/weight and value of the goods exported under thedocument referred to in item (5) above

VerificationThe 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 signingthe certificate

Status of the person signingthe certificate in relation to theexporter

NOTE.—To be retained by the exporter.Duplicate

FORM H

Certificate of Export

[See rule 12 (10)]

Sl. NoName of issuing State Office of issueDate of issue

Name and complete address of theexporter Registration No. of theexporter under the Central sales-tax Act, 1956,if any.

..................................Seal of the

issuing authority.

72


FORM H

To

......................................

......................................

(Name and complete address of the Seller.)

sales-tax Registration No. 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 initems (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 Nodated for Rs have been sold by me/us in the course of export out of theterritory of India, as per details given in items (3) to (6) of the said Schedule, and that the saidgoods were purchased from you by me/us after, and for the purpose of complying with, theagreement or order No dated for or in relation to such export.

Certificate 1I.—It is further certified that non-liability to tax under the Central Sales-taxAct, 1956, in respect of goods referred to in Certificate I has not been claimed from any otherperson and that no other certificate for such non-liability has been issued to any other person'in India in respect of those goods.


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 havebeen exported.

(4) Name of the airlines/ship/railway/goods vehicle or other mean of transportthrough which the export has taken place



VerificationThe 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 signingthe certificate


NOTE.—To be retained by the dealer selling goods to the exporter.

Original

FORM H

CENTRAL SALES-TAX (REGISTRATION AND TURNOVER)RULES, 1957

FORM H

Certificate of Export[See rule 12 (10)1

Si NoName of issuing State Seal of theOffice of issue issuing authority.Date of issue

Name and complete address of theexporter Registration No. of theexporter under the Central Sales-tax Act, 1956,if any.To

......................................

......................................(Name and complete address of the Seller.)

Sales-tax Registration No. of the seller-(a) under the relevant State sales-

tax law(b) under the Central Sales-tax Act,

1956Certificate 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 theterritory of India, as per details given in items (3) to (6) of the said Schedule, and that the saidgoods were purchased from you by me/ us after, and for the purpose of complying with, theagreement 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-taxAct, 1956, in respect of goods referred to in Certificate I has not been claimed from any otherperson and that no other certificate for such non-liability has been issued to any other personin India in respect of those goods.


THE SCHEDULE

A-Particulars of goods

(1)Description of goods(2)Quantity of goods

I3-Details regarding export

(3)Name of airport, seaport of land customs station through which the goods havebeen exported.

(4)Name of the airlines/ship/railway/goods vehicle or other means of transportthrough which the export has taken place



73

74


. APPENDIX

Verification

The above statements are true to the best of my knowledge and belief and nothinghas been concealed therefrom.

Signature with dateName of the person signingthe certificate


NOTE.—To be furnished to the prescribed authority in accordance with the rulesmade by the State Government under Sec. 13.

APPENDIXConstitutional Amendment Effecting Central

Sales-Tax Act

Article 269 is proposed to be amended so that the tax levied on the consignment ofgoods in the course of inter-State trade or commerce shall be assigned to the States. Clause(3) of that Article is proposed to be amended to enable Parliament to formulate by lawprinciples for determining when a consignment of goods takes place in the course ofinter-State trade or commerce. Article 286 is proposed to be amended to enable Parliamentto specify, by law, restrictions and conditions in regard to the system of levy, rates and otherincidents of the tax on the transfer of goods involved in the execution of a works contract, onthe delivery of goods on hire-purchase or any system of payment by instalments and on theright to use any goods. Further, it is, therefore proposed to suitably amend the Constitutionto include in Art. 366 a definition of "tax on the sale or purchase of goods" by inserting a newCl. (29-A). The proposed amendments through the Constitution (Forty-sixth Amendment)was passed in the year 1983 and is reproduced for ready reference as under:

THE CONSTITUTION (FORTY-SIXTH AMENDMENT)ACT. 1982 1

An Act further to amend the Constitution of India

Be it enacted by Parliament in the Thirty-third Year of the Republic of India as follows:1. Short title.—This Act may be called the Constitution (Forty-sixth Amendment) Act,

1982.Comment

The name of Act is the Constitution (Forty-sixth Amendment) Act, 1982.2. Amendment of Art. 269.—ln Art. 269 of the Constitution-

(a) in Cl. (1), after sub-clause (g), the following sub-clause shall be inserted,

namely: "(h) taxes on the consignment of goods (whether the consignment is to theperson making it or to any other person), where such consignment takes place inthe course of inter-State trade or commerce.";(b) in Cl. (3), for the words "sale or purchase of goods", words "sale or purchase

of, or consignment of goods" shall be substituted.3. Amendment of Art. 286.—In Art. 286 of the Constitution, for Cl. (3), the following

clause shall be substituted, namely :"(3) Any law of a State shall in so far as it imposes, or authorises the imposition

of,-(a) a tax on the sale or purchase of goods declared by Parliament by law to

be of special importance in inter-State trade or commerce; or(b) a tax on the sale or purchase of goods, being a tax of the nature referred

to in sub-clause (b), sub-clause (c) or sub-clause (d) of Cl. (29-A) of Art. 366;

1. Assented by the President of India on 2nd February, 1983, published in the Gazette of India,Extraordinary, Pt. II, Sec. 1, dated 3rd February, 1983.

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75RULES, 1957

be subject to such restrictions and conditions in regard to the system of levy, rates anaother incidents of the tax as Parliament may by law specify."

4. Amendment of Art. 366.—In Art. 366 of the Constitution, after C! (29), the followingclause shall be inserted, namely:

"(29-A) 'tax on the sale or purchase of goods' includes-(a) a tax on the transfer, otherwise than in pursuance of a contract of

property in any goods for cash, deferred payment or other valuable consideration;(b) a tax on the transfer of property in goods (whether as goods or in some

other form) involved in the execution of a works contract;(c) a tax on the delivery of good", on hire-purchase or any system of

payment by instalments;(d) a tax on the transfer of the right to use any goods for any purpose

(whether or not for a specified period) for cash, deferred payment or othervaluable consideration;

(e)a tax on the supply of goods by any unincorporated association or bodyof persons to a member thereof for cash, deferred payment or other valuableconsideration;

(f) a tax on the supply, by way of or as part of any service or in any othermanner whatsoever, of goods, being food or any other article for humanconsumption or any drink (whether or not intoxication), where such supply orservice is for cash, deferred payment or other valuable consideration;

and such transfer, delivery or supply of any goods deemed to be a sale of those goods bythe person making the transfer, delivery or supply and a purchase of those goods by theperson to whom such transfer, delivery or supply is made."

5. Amendment of Seventh Schedule.—In the Seventh Schedule to the Constitutionin List I-Union List, after entry 92-A, the following entry shall be inserted, namely:

"92-B. Taxes on the consignment of goods (whether the consignment is to theperson making it or to any other person), where such consignment takes place in thecourse of inter-State trade or commerce. "

CommentThere shall be insertion of entry 92-B regarding taxes on the consignment of goods

after entry 92-A.6. Validation and exemption.-(1) For the purposes of every provision of the

Constitution in which the expression "tax on the sale or purchase of goods" occurs, and forthe purposes of any law passed or made, or purporting to have been passed or made, beforethe commencement of this Act, in pursuance of any such provision:

(a) the said expression shall be deemed to include, and shall be deemed always tohave included, a tax (hereafter in this section referred to as the aforesaid tax) on thesupply, by way or as part of any service or in any other manner whatsoever, or goods,being food or any other article for human consumption or any drink (whether or notintoxicating) for cash, deferred payment or other valuable consideration, and

(b) every transaction by way of supply of the nature referred to in Cl. (a) madebefore such commencement shall be deemed to be and shall be deemed always to havebeen, a transaction by way of sale, with respect to which the person making such supplyis the seller and the person to whom such supply is made is the purchaser.

and notwithstanding any judgment, decree or order of any Court, tribunal or authority, nolaw which was passed or made before such commencement and which imposed orauthorised the imposition of or purported to impose or authorise the imposition of theaforesaid tax shall be deemed to be invalid or ever to have been invalid on the ground merelythat the Legislature or other authority passing or making such law did not have competenceto pass or make such law, and accordingly-

(i) all the aforesaid taxes levied or collected or purporting to have beenlevied or collected under any such law before the commencement of this Act shallbe deemed always to have been validly levied or collected in accordance with law;

(ii) no suit or other proceeding shall be maintained or continued in anyCourt or before any tribunal or authority for the refund of, and no enforcement

76


APPENDIX

shall be made by any Court, tribunal or authority of any decree or order directingthe refund of any such aforesaid tax which has been collected;

(iii) recoveries shall be made in accordance with the provisions to such lawof all amounts which would had been collected thereunder as such aforesaid taxif the section had been in force at all material times.

(2) Notwithstanding anything contained in sub-section (1), and supply of the naturereferred to therein shall be exempt from the aforesaid tax-

(a) where such supply has been made, by any restaurant or eating house (bywhatever name called), at any time on or after the 7th day of September, 1978 and beforethe commencement of the Act and the aforesaid tax has not been collected on such supplyon the ground that no such tax could have been levied or collected at that time; or

(b) where such supply, not being any such supply by any restaurant oreating-house (by whatever name called), has been made at any time on or after the 4thday of January, 1972 and before the commencement of this Act and the aforesaid tax hasnot been collected on such supply on the ground that no such tax could have been leviedor collected at that time:

Provided that the burden of proving that the aforesaid tax was not collected on anysupply of the nature referred to in Cl. (a) or, as the case may be Cl. (b) shall be on the personclaiming the exemption under this sub-section (3).

For the removal of doubts it is hereby declared that-(a) nothing in sub-section (1) shall be construed as preventing any person-

(i)from questioning in accordance with the provisions of any law referredto in that sub-section, the assessment, reassessment, levy or collection of theaforesaid tax, or

(ii) from claiming refund of the aforesaid tax paid by him in excess of theamount due from him under any such law; and(b) no act of omission on the part of any person, before the commencement of this

Act, shall be punishable as an offence which would not have been so punishable if thisAct had not come into force.

APPENDIX

THE FINANCE ACT, 2000(No. 10 of 2000)

(Extracts)[12th May, 2000]

CHAPTER IPreliminary

1. Short title and commencement.-(1) This Act may be called the Finance Act, 2000.(2) Save as otherwise provided in this Act, Secs. 2 to 77 shall be deemed to have come

into force on the 1st day of April, 2000.

In the Central Sales Tax Act, 1956, in Sec. 9,-(a)in sub-section (2), for the word "penalty", wherever it occurs, the words "interest

or penalty" shall be substituted;(b) in sub-section (2-A), for the words "provisions relating to offences and

penalties", the words "provisions relating to offences, interest and penalties" shall besubstituted;

(c)after sub-section (2-A), the following sub-section shall be inserted, namely:-"(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 theprovisions for delayed payment of such tax and all the provisions relating to duedate for payment of tax, rate of interest for delayed payment of tax and andassessment and collection of interest for delayed payment of tax, of the generalsales 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

APPENDIX


77RULES, 1957

interest for delayed payment of tax under this Act in such States as if the tax andthe interest payable under this Act were a tax and an interest under such sales taxlaw. ,(d) in sub-section (3), for the words "including any penalty", the words "including

any interest or penalty" shall be substituted.120. Validation.—(1) The provisions of Sec. 9 of the Central Sales Tax Act, 1956 (74 of

1956) (hereinafter in this section referred to as the Central Sales Tax Act) shall have effect,ind shall be deemed always to have had effect, as if that section also provided-

(a) that all the provisions relating to interest of the general sales tax law of eachState shall, with necessary modifications, apply in relation to-

(t) the assessment, re-assessment, collection and enforcement of paymentof any tax required to be collected under the Central Sales Tax Act, in such State;and

(ii) any process connected with such assessment, reassessment, collectionor enforcement of payment; and(b) that for the purposes of the application of the provisions of such law, the tax

under the Central Sales Tax Act shall be deemed to be tax under such law.(2) Notwithstanding anything contained in any judgment, decree or order of any

Court, tribunal or other authority, general sales tax law of any State imposed or purportingto have been imposed in pursuance of the provisions of Sec. 9 of the Central Sales Tax Act,and all proceedings, acts or things taken or done for the purposes of, or in relation to, theimposition or collection of such interest, before the commencement of this section, shall, forall purposes, be deemed to be and to have always been imposed, taken or done as validlyand effectively as if the provisions of sub-section (1) had been in force when such interest wasimposed or proceedings or acts or things were taken or done and, accordingly,-

(a) no suit or other proceedings shall be maintained or continued in, or before, anyCourt, tribunal or other authority for the refund of any amount received or realised byway of such interest;

(b)no Court, tribunal or other authority shall enforce any decree or order directingthe refund of any amount received or realised by way of such interest;

(c) where any amount which had been received or realised by way of such interestis refunded before the date on which the Finance Act, 2000 receives the assent of thePresident and such refund would not have been allowed if the provisions of sub-section(1) had been in force on the date on which the order for such refund was passed, theamount so refunded may be recovered as an arrear of tax under the Central Sales TaxAct;

(d) any proceeding, act or thing which could have been validly taken, continuedor done for the imposition or collection of such interest at any time before thecommencement of this section if the provisions of sub-section (1) had then been in forcebut which had not been taken, continued or done, may, after such commencement, betaken, continued or done.

(3) Nothing in sub-section (2) shall be construed as preventing any person-(a) from questioning the imposition or collection of any interest or any

proceedings, act or thing in connection therewith; or(b) from claiming any refund

in accordance with the provisions of the Central Sales Tax Act, read with sub-section (1).Explanation.—For the purposes of this section, "general sales tax law" shall have the

same meaning assigned to it in the Central Sales Tax Act.

SUPPLEMENTARY AMENDMENT

[THE] CENTRAL SALES TAX (AMENDMENT) ACT,2005

(Act No. 3 of 2006) 1[16th January, 2006]

Act Act further to amend the Central Sales Tax Act, 1956.

BE it enacted by Parliament in the Fifty-sixth Year of the Republic ofIndia as follows:-

1. Short title and commencement.—(1) This Act maybe called the CentralSales Tax (Amendment) Act, 2005.

(2) It shall come into force on such date as the Central Governmentmay, by notification in the Official Gazette, appoint.

2. Amendment of Sec. 19.—In the Central Sales Tax Act, 1956 (74 of1956) (hereinafter referred to as the principal Act), in Sec. 19, aftersub-section (2), the following sub-section shall be inserted, namely:-

"(2-A) Notwithstanding anything contained in sub-section (2), theChairman or a Member holding a post as such in the Authority forAdvance Rulings appointed under Cl. (a) or Cl. (c), as the case may be,of sub-section (2) of Sec. 245-0 of the Income-tax Act, 1961 (43 of1961) may, in addition to his being the Chairman or a Member of thatAuthority, be appointed as the chairman or a Member, as the casemay be, of the Authority under this Act.".

3. Insertion of new Sec. 19-A.—After Sec. 19 of the principal Act thefollowing section shall be inserted, namely:-

"19-A. Vacancies etc. not to invalidate proceedings.—No proceed-ings before the Authority shall be questioned or shall be invalid on theground merely of the existence of any vacancy of defect in theconstitution of the Authority.".

4. Substitution of new section for Sec. 20.—For Sec. 20 of the principalAct, the following section shall be substituted, namely:-

"20. Appeals.—(1) The provisions of this Chapter shall apply toappeals filed by any aggrieved person against any order of the highestAppellate Authority of a State, made under Sec. 6-A read with Sec. 9.

Explanation.—For the purposes of this section and Secs. 21, 22and 25 "highest Appellate Authority of a State" means any authorityor Tribunal or Court (except the High Court) established or constitutedunder the general sales tax law of a State, by whatever name called.

(2) Notwithstanding anything contained in the general sales taxlaw of a State, the Authority shall adjudicate an appeal filed undersub-section (1).

(3) An appeal under sub-section (1) may be filed within ninetydays from the date on which the order referred to in that sub-sectionis served on any aggrieved person:

1. The following Act of Parliament received the assent of the President on the 16th January, 2006and published in the Gazette of India, Extraordinary, Pt. II, Sec. 1, dated 17th January, 2006.

(I)

ii

CENTRAL SALES TAX ACT, 1956

PROVIDED THAT the Authority may entertain any appeal afterthe expiry of the said period of ninety days, but not later than onehundred and fifty days from the date of such service, if it is satisfiedthat the appellant was prevented by sufficient cause from, filing theappeal in time :

PROVIDED FURTHER THAT the Authority may entertain anyappeal from the aggrieved person within sixty days from the commen-cement of the Central Sales Tax (Amendment) Act, 2005, where suchaggrieved person had the right to file an appeal against the order ofthe highest Appellate Authority of the State under sub-section (1) asit stood immediately before the commencement of the said Act, buthas not availed of the right to file the appeal during the periodcommencing on and from the 3rd day of December, 2001 and endingwith the 16th day of March, 2006.

(4) The application shall be made in quadruplicate and beaccompanied by a fee of five thousand rupees."

5. Amendment of Sec. 21.-In Sec. 21 of the principal Act,-

(1) in sub-section (2), for the words "assessing authority", thewords "highest appellate authority" shall be substituted;

(ii) in sub-section (5), for the words "appellant and to theassessing authority", the words "appellant, assessingauthority, respondent and highest Appellate Authority of theState Government concerned" shall be substituted.

6. Amendment of Sec. 22.-In Sec. 22 of the principal Act, for sub-sec-tion (1-A), the following sub-section shall be substituted, namely:-

"(1-A) The Authority may grant stay of the operation of the Orderof the highest Appellate Authority against which the appeal is filedbefore it or order the pre-deposit of the tax before entertaining theappeal and while granting such stay or making such order for thepre-deposit of the tax the Authority shall have regard, if the assesseehas made pre-deposit of the tax under the general sales tax law of theState concerned, to such pre-deposit or pass such appropriate orderas it may deem fit.".

7. Substitution of new section for Sec. 25.-For Sec. 25 of the principalAct, the following section shall be substituted, namely:-

"25. Transfer of pending proceedings.-(1) On and from thecommencement of the Central Sales Tax (Amendment) Act, 2005, allappeals (except appeals against orders of the highest AppellateAuthority of the State) pending before the Authority notified undersub-section (1) of Sec. 24 shall stand transferred together with therecords thereof to the highest Appellate Authority of the concernedState.

(2) Such highest Appellate Authority of the State to which suchappeal has been transferred under sub-section (1) on receipt of suchrecords shall proceed to deal with such appeal so far as may be in thesame manner as in the case of an appeal filed before such highestAppellate Authority of the State according to the general sales tax lawof the appropriate State, from the stage which was reached before such

SUPPLEMENTARY AMENDMENTS

iii

transfer or from any earlier stage or de novo as such highest AppellateAuthority of the State may deem fit:

PROVIDED THAT where the highest Appellate Authority finds that theappellant has no availed of the opportunity of filing first appeal before theAppellate Authority, such case shall be forwarded to such authority.".

8. Amendment of Sec. 26.-In Sec. 26 of the principal Act, the words "orUnion Territory" shall be omitted.

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