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Untitled Document

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI

NOTIFICATION

Dated: July 14, 2005

G.S.R. 469(E).– In exercise of the powers conferred by clause (d) of subsection (1) of section 13 of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby makes the following rules further to amend the Central Sales Tax (Registration and Turnover) Rules, 1957, namely.-

1. (1) These Rules may be called the Central Sales Tax (Registration and Turnover) Second Amendment Rules, 2005.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Sales Tax (Registration and Turnover) Rules, 1957, -

(a) In rule 12, in sub- rule (10), for clause (a), the following shall be substit uted, namely:-

“(a) the declaration referred to in sub- section (4) of section 5 shall be in Form H and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority.”

(b) In rule 12, after sub -rule 11, the following shall be inserted, namely:-

“(11A) the certificate referred to in sub- section (4) of section 6 shall be in Form J and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority.”

(a) After Form I, the following shall be inserted, namely:-

COUNTERFOIL

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

FORM J

Form of Certificate for Claiming Exemption under Section 6(4)

[See rule 12(11A)]

(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)

Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personnel thereof, making the purchase…………………… ..… … Country to which the purchaser belongs………………… ………………… Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.) …………………… ………………...

To,
………………………… *(seller)

Certified that the goods

** ordered for in or purchase order No.………dated ……………

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

DUPLICATE

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

FORM J

Form of Certificate for Claiming Exemption under Section 6(4)

[See rule 12(11A)]

(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)

Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personnel thereof, making the purchase…………………… ..… … Country to which the purchaser belongs………………… ………………… Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.) …………………… ………………...

To,
………………………… *(seller)

Certified that the goods

** ordered for in or purchase order No.………dated ……………

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

ORIGINAL

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

FORM J

Form of Certificate for Claiming Exemption under Section 6(4)

[See rule 12(11A)]

(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)

Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personn el thereof, making the purchase…………………… ..… … Country to which the purchaser belongs………………… ………………… Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.) …………………… ………………...

To,
………………………… *(seller)

Certified that the goods

** ordered for in or purchase order No. .………dated ……………

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

supplied under your challan No.…………dated ……… are purchased for this mission/ consulate/ body or its diplomatic agent/ consular/ official/ personnel and the same are eligible for tax exemption under section 6(4) under an international convention/ agreement/ law.

Date…………Signature ………

Designation of the purchaser/
Authorised Officer with seal of the mission/
consulate/ body concerned
-----------------------------

*Name and address of the seller, with name of the State.

**Strike out, whichever is not applicable.

***Particulars of Bill/ Cash Memo

(Note.- To be retained by the Purchaser.)

supplied under your challan No..…………dated ……… are purchased for this mission/ consulate/ body or its diplomat ic agent/ consular/ official/ personnel and the same are eligible for tax exemption under section 6(4) under an international convention/ agreement/ law.

Date…………Signature ………

Designation of the purchaser/
Authorised Officer with seal of the mission/
consulate/ body concerned
-----------------------------

*Name and address of the seller, with name of the State.

**Strike out, whichever is not applicable.

***Particulars of Bill/ Cash Memo

(Note. - To be retained by the Selling Dealer.)

supplied under your challan No..…………dated ……… are purchased for this mission/ consulate/ body or its diplomatic agent/ consula r/ official/ personnel and the same are eligible for tax exemption under section 6(4) under an international convention/ agreement/ law.

..…………dated ………

Designation of the purchaser/
Authorised Officer with seal of the mission/
consulate/ body concerned
-----------------------------

*Name and address of the seller, with name of the State.

**Strike out, whichever is not applicable.

***Particulars of Bill/ Cash Memo

(Note.- To be furnished to Assessing Authority.)

[F.No.31/108/2002-ST]

(Dinesh Kapila)
Under Secretary to the Government of India

Note.- The Central Sales Tax (Registration and Turnover) Rules, 1957 were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number S.R.O. 644, dated the 28th February, 1957 and have been subsequently
amended by:

1. S.R.O. 3613 dated the 16th November, 1957
2. S.R.O. 896 dated the 23rd September, 1958
3. S.R.O. 2817 dated 4th November, 1968
4. G.S.R. 55(E) dated 9th February, 1973
5. G.S.R. 56(E) dated 9th February, 1973
6. G.S.R. 519(E) dated 13th December, 1973
7. G.S.R. 26(E) dated 1st February, 1974
8. G.S.R. 597(E) dated 30th December, 1975
9. G.S.R. 962(E) dated 30th December, 1976
10. G.S.R. 762(E) dated 17th December, 1977
11. G.S.R. 603(E) dated 30th December, 1978
12. G.S.R. 640(E) dated 23rd April, 1979
13. G.S.R. 264(E) dated 1st April, 1984
14. G.S.R. 395(E) dated 14th April, 1987
15. G.S.R. 504 dated 30th September, 1993
16. G.S.R. 483(E) dated 7th August, 1998
17. G.S.R. 695(E) dated 20th November, 1998
18. G.S.R. 36(E) dated 16th January, 2003
19. G.S.R. 431(E) dated 23rd May, 2004
20. G.S.R. 374(E) Dated 7th June, 2005