In exercise of the powers conferred by clause (aa) of sub-section (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. Short title and commencement.-
(1) These Rules may be called the Central Sales Tax (Registration and Turnover) 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) for sub-rule (11) of rule 12, the following shall be substituted, namely:-
" The declaration referred to in sub-section (8) of section 8 of the Act, shall be in Form I."
(b) In Form I, the following Form shall be substituted, namely:-
The Central Sales Tax
(Registration and Turnover) Rules, 1957
Form I
[See Rule 12(11)]
The Central Sales Tax (Registration and Turnover) Rules, 1957
Issuing Authority ..........................
......................................................
Date of issue ..........................
Details of the SEZ dealer, to whom issued
(a) Name and address
..........................................................
(b) Number and Date of Registration under the Central Sales Tax Act, 1956) (74 of 1956)
.....................................................
(c) Number and Date of Registration No. issued by the Development Commissioner, SEZ concerned, along with details of goods specified in the Certificate of Registration
Seal of the
Issuing Authority
To
..............................
................................
(Name and address of the Seller, with name of the State)
Certified that the goods
*[ordered for in our Purchased Order Number.......... ........Dated ............ and supplied by you as per your Bill/ Cash Memo/ Challan] Number ............ Dated ............ for an amount of Rs. .................. are for the purposes specified under sub-section (6) of Section 8 of the Central Sales Tax Act, 1956.
The above statements are true to the best of my knowlege and belief.
(Signature)
Name of the person signing the Declaration, on behalf of the SEZ dealer .................. ...................... Status of the persons signing the Declaration, in relation to the SEZ dealer ..................
* Strike out, whichever is not applicable.
(Note: To be retained by the SEZ dealer)
Issuing Authority ........................
....................................................
(b) Number and Date of Registration under the Central SalesTax Act,1956)(74 of1956)
*[ordered for in our Purchased Order Number.......... ........Dated ............ and supplied by you as per your Bill/ Cash Memo/ Challan] Number. ............ Dated ............ for an amount of Rs. .................. are for the purposes specified under sub-section (6) of Section 8 of the Central Sales Tax Act, 1956.
(Note: To be retained by the selling dealer)
Issuing Authority .....................
................................................
.................................................
(b) Number and Date of Registration under the Central Sales Tax Act, 1956)(74 of 1956)
(Note: To be furnished to the prescribed authority)