In exercise of the powers conferred by 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. Short title and commencement.-(1) These Rules may be called the Central Sales Tax (Registration and Turnover) Second Amendment Rules, 2003.

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

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

1. In rule 12,-

1. in sub-rule (10), the proviso to clause (a) shall omitted;
2. after sub-rule (10), the following sub-rule shall be inserted, namely:-

   "(11) The dealer, selling goods in the course of inter-state trade or commerce to a registered dealer under sub-section (6) or under sub-section (8) of section 8 or under sub-section (1) of section 5 of the Central Sales Tax Act, 1956 read with section 76A of the customs Act, 1962 (52 of 1962), shall furnish a declaration for the purposes of sub-section (8) of the sid section 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 section 76A of the Customs Act, 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unit in such Zone",

   (b) after Form H, the following Form shall be inserted, namely:-

   "FORM I

   [See section 8(8) and Rule 12(11)]

   COUNTERFOIL The Central Sales Tax (Registrtion and Turnover) Rules, 1957 Form I					DUPLICTE The Central Sales Tax (Registration and Turnover) Rules, 1957 Form I	ORIGINAL The Central Sales Tax (Registration and Turnover) Rules, 1957 Form I
   Serial No. ............................. Name of Issuing State ................. Office of issue .......................... SEAL OF THE ISSUING AUTHORITY Date of Issue 1.(a) Name of the SEZ dealer (b) Registration No. ................. dated ................... under the Central Sales Tax Act, 1956)(74 of 1956) (c)Registration No. .................. dated ................... under the General Sales Tax Act) 2. Full address of place of business .................................. 3. (a) Registration No. of the Special Economic Zone dealer issued by Development Commissioner of Special Economic Zone (b) Description of goods approved by the Development Commissioner of Special Economic Zone 4. Details of the seller Name of the seller: Full address of place of business Registration No. ................ Dated.................................. (under Central Sales Tax Act, 1956 Registration No. ................. Dated ...................................... (under General Sales Tax Act) 5. Details of the goods purchased by Special Economic Zone dealer:					.	.
   .	Invoice/bill/cash /memo	Dated Total	Amount	.	.	.
   Certificate I- Certified that the goods (the particulars) whereof have been specified in this form supplied in pursuance of our purchase order No. ................... dated .................... purchased from you as per bill/cash memo/challan/invoice mentioned above amounting to Rs. .............. Have been used by me/us in the activities as specified in sub-section (6) of section 8 of the Central Sales Tax Act, and that the said goods were purchased from operation and maintenance of Special Economic Zone. 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 for such non-liability has been issued to any other person in respect of those goods. 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 on behalf of the Special Economic Zone dealer: ................................................... Status of the person signing the certificate in relation to the Special Economic Zone dealer.					.	.
   *					**	***

   * to be retained by the Special Economic Zone.

   ** to be retained by the seller.

   *** to be furnished to the assessing the authority in accordance with the rules framed by the State Government under section 13."