Whereas the draft of the following rules further to amend the Karnataka Sales Tax Rules, 1957 was published as required by Section 38 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) in Notification No. FD 111 CSL 2002, dated 13^th May, 2002 in Part IV-A of the Karnataka Gazette (Extraordinary) No.672, dated 13^th May 2002, inviting objection or suggestion from all persons likely to be affected thereby within fifteen days from the date of its publication.

And, whereas the said Gazette was made available to the public on 13^th May, 2002.

And, whereas the objection and suggestions received have been considered by the Government.

Now, therefore in exercise of the powers conferred by Section 38 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Government of Karnataka hereby makes the following rules, namely:-

RULES

1. Title and commencement. - (1) These rules may be called the Karnataka Sales Tax (First Amendment) Rules, 2002.

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

2. Amendment of rule 6-A.- In rule 6-A of the Karnataka Sales Tax Rules, 1957 (herein after referred as the said rules), after sub-rule (1) the following shall be inserted, namely,-

" (1-A) A buying dealer in cases specified in the second proviso to sub-section (2) of Section 6-A shall furnish, within thirty days from the commencement of the Karnataka Sales Tax (First Amendment) Rules, 2002, to his assessing authority bills in original, issued by the selling dealers, relating to purchase of goods along with proof of payment towards the said purchase in respect of which the declaration specified in sub-rule (1) above is not furnished and such assessing authority after obtaining a certificate from the assessing authority of the selling dealer that the tax on the goods sold to the buying dealer is liable to be paid or has already been paid by the selling dealer shall allow the claim of the buying dealer for exemption of tax on such purchase.

Provided that before rejecting any claim under this sub-rule, the assessing authority shall give a reasonable opportunity to the dealer to show cause against such rejection."

3. Amendment of rule 17.- In rule 17 of the said rules, sub-rules (3) ,(4) and (5) shall be omitted.

4. Amendment of rule 23-B.- In rule 23-B of the said rules, (1) in sub-rule (1-A), in clause (i-a), for the words "three months" in the two places where they occur, the words "six months" shall be substituted;

(2) after sub-rule (1-A), the following shall be inserted, namely,-

" (1-B) (a) The delivery note referred to in the proviso to sub-section (2) of Section 28-A, shall be in Form 39-C and every dealer eligible to issue such delivery note shall notify in advance the commencement of issue of such delivery notes to the assessing authority concerned and thereafter the said dealer shall be deemed to be permitted to issue Form 39-C.

(b) Every delivery note in Form 39-C issued under clause (a), shall be printed in triplicate in black ink on white paper measuring 210 by 297 m.m. and serially machine numbered, and the dealer shall maintain an account in respect of such delivery notes issued in a register in Form 39-D.

(c) If any dealer fails to maintain a true and correct account as required under clause (b) or is found to have transported any goods in contravention of the provisions of sub-section (2) of Section 28-A, the assessing authority shall, after giving such dealer a reasonable opportunity of being heard pass an order dis-entitling such dealer from issuing any delivery note in Form 39-C.

(d) The assessing authority may, subject to payment of security or additional security that he may demand for proper use of delivery note in Form39-C as per the provisions of sub-Section (4) of Section 10-A, in his discretion, permit a dealer in respect of whom an order has been passed under clause (c) above, to issue the Form 39-C afresh and to make use of the same for transport of goods."

5. Insertion of new Part IV-A.- After Part IV and rule 27-C of the said rules, the following shall be inserted namely:-

" Part IV-A
Clarification and Advance Rulings

27-D. Definitions.- In this Part, unless the context otherwise requires,-

(a) "Additional Commissioner" means an Additional Commissioner as defined in clause (m-ii) of sub-Section (1) of Section 2;
(b) "Advance Ruling" means a determination by the Authority in relation to a transaction which has been undertaken or is proposed to be undertaken by a dealer registered under the Act;
(c) "Applicant" means any dealer who is registered under the Act;
(d) "Application" means an application made to the authority under sub-Section (1) of Section 4;
(e) "Assessing Authority" means an assessing authority specified in rule 5;
(f) "Authorised representative",

(i) in relation to an applicant shall have the meaning assigned to it under Section 36;
(ii) in relation to the Commissioner, means any officer authorized by the Commissioner in writing to appear, plead and act for the Commissioner in any proceedings before the Authority;

(g) "Authority" means the Authority for Clarification and Advance Rulings constituted under Section 4;
(h) "Case" means any proceedings under Section 4 in respect of an applicant;
(i) "Chairman" means the Chairman of the Authority;
(j) "Commissioner" means the Commissioner as defined in clause (g) of sub-
Section (1) of Section 2;
(k) 'Member' means a member of the authority and includes the Chairman;
(l) "Order" includes any order, direction or ruling of the authority;
(m) "Secretary" means any officer designated as the Secretary of the authority;
(n) Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively assigned to them in the Act.

27-E. Application for Clarification and Advance Rulings.- (1) An application under Section 4, shall be in Form-54 and shall be verified in the manner indicated therein and every such application shall be accompanied by a fee of one thousand rupees.

(2) The fees specified in sub-rule (1) shall be paid by way of crossed demand draft in favour of the Commissioner of Commercial Taxes, in Karnataka, Bangalore.

27-F. Constitution of the Authority.- (1) The Commissioner may constitute the Authority consisting of three Additional Commissioners as members and authorize the seniormost member to act as the Chairman.

(2) The Commissioner may authorize any officer to act as the Secretary of the Authority.

27-G. Sittings of the Authority.- The Authority shall hold its sittings at its head quarters at Bangalore at least once in a week and the date and place of hearing shall be notified in such manner as the Chairman may by general or special order direct.

27-H. Powers of the Authority.- The Authority shall hear and determine the application made under sub-Section (1) of Section 4 and such other applications, petitions and representations of an interlocutory, incidental or ancillary nature as may be necessary for a complete and effective disposal of the application, as the Chairman may by general or special order direct.

27-I. Powers and functions of the Secretary.- (1) The Secretary shall have the custody of the records of the Authority and shall exercise such other functions as are assigned to him under these rules or by the Chairman by separate order.
(2) The official seal of the Authority shall be kept in custody of the Secretary.
(3) The Secretary shall also have the following powers and duties namely:-

(i) to receive all applications filed before the Authority;

(ii) to scrutinize the applications to find out whether they are in conformity with the Act, the rules and the procedure;

(iii) to point out defects in such application to the parties and grant time to remove the defects and where, within the time granted, the defects are not removed, to obtain necessary orders of the Authority;

(iv) to fix the date of hearing for the applications in consultation with the Chairman and direct the issue of notices there for;

(v) to issue notices or other processes and to ensure that the parties are properly served;

(vi) to requisition records from the custody of any person including any authority;

(vii) to allow inspection of records of the Authority;

(viii) to direct any formal amendment of the records of the Authority;

(ix) to grant certified copies of the orders of the Authority to the parties;

(x) to grant certified copies of documents filed in the proceedings to the parties in accordance with the rules.

27-J. Signing of notices, etc.- (1) Any requisition, direction, letter, authorization, or written notice to be issued by the Authority shall be signed by the Secretary or by an officer authorized by him.

(2) Nothing in sub-rule (1) shall apply to any requisition or direction which the Authority may, in the course of the hearing, issue to an applicant or any authority or an authorized representative.

27-K. Submission of additional facts before the Authority.- (1) The Authority may at its discretion permit or require the applicant to submit such additional facts as may be necessary to enable it to pronounce its clarification or advance ruling.

(2) Where in the course of the proceedings before the Authority, a fact is alleged which cannot be borne out by or is contrary to the record, it shall be stated clearly and concisely and supported by a duly sworn affidavit.

27-L. Questions contained in the application.- The applicant shall not, except by leave of the Authority, urge or be heard in support of any additional question not set-forth in the application, but in deciding the application the Authority shall at its discretion consider all aspects of the questions set-forth as may be necessary to pronounce a ruling on the substance of the questions posed for its consideration.

27-M. Authorisation to be filed.- An authorized representative appearing for the applicant at the hearing shall file, before the commencement of the hearing, a document authorizing him to appear for the applicant and if he is a relative of the applicant, the document shall state the nature of his relationship with the applicant, or if he is a person regularly employed by the applicant the capacity in which he is at the time employed.

27-N. Continuation of proceedings after the death, etc. of the applicant.- Where the applicant dies or is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise comes to an end, the application shall not abate and may be permitted by the Authority, where it considers that the circumstances justify it, to be continued by the executor, administrator or other legal representative of the applicant or by the liquidator, receiver or assignee, as the case may be, on an application made in this behalf.

27-O. Hearing of application ex-parte.- Where on the date fixed for hearing or any other day to which the hearing may be adjourned, the applicant or the officer concerned does not appear in person or through an authorized representative when called on for hearing, the Authority may dispose of the application ex-parte on merits:

Provided, that where an application has been disposed of as above and the applicant or the officer concerned, applies within 15 days of receipt of the order and satisfies the Authority that there was sufficient cause for his non-appearance when the application was called upon for hearing, the Authority may, after allowing the opposite party a reasonable opportunity of being heard, make an order setting aside the ex-parte order and restore the application for fresh hearing.

27-P. Modification of the Order.- Where the Authority finds on its own motion or on a representation made to it by the applicant or the officer concerned, but before the clarification or ruling pronounced by the Authority has been given effect to by the officer concerned, that there is a change in law or facts on the basis of which the clarification or ruling was pronounced, it may by order modify such ruling in such respects as it considers appropriate, after allowing the applicant and the officer a reasonable opportunity of being heard.

27-Q. Rectification of mistakes.- (1) The Authority may, with a view to rectify any mistake apparent from the record, amend any order passed by it before the clarification or ruling order pronounced by the Authority has been given effect to by the officer concerned.

(2) Such amendment may be made on its own motion or when the mistake is brought to its notice by the applicant or the officer concerned, but only after allowing the applicant and the officer reasonable opportunity of being heard.

27-R. Amendment of the record.- If at any stage of the proceedings before the Authority it appears that there is any factual or material error in the records the same shall be amended after hearing the applicant and the officer concerned.

27-S. Inspection of records and fees thereof.- (1) The applicant or the officer concerned or an authorized representative may be allowed to inspect the records of the case on making an application in writing to the Secretary provided that only those documents shall be allowed to be inspected which have been relied upon in the proceedings before the Authority.

(2) The inspection shall be allowed only in the presence of an officer of the Authority and the applicant may be permitted to make notes of inspection but not to take copies of any document.

(3) Fees for inspecting records of the Authority shall be charged from the applicant as follows:

(a) Rupees one hundred for the first hour or part thereof, and
(b) Rupees fifty for every additional hour or part thereof.

(4) Fees for inspection shall be paid in advance in cash.

27-T. Proceedings open to the public.- Proceedings before the Authority shall be open to the public.

27-U. Publication of Orders.- Such of the orders of the Authority, as the Chairman deems fit for publication in any authoritative report or the press, may be released for such publication on such terms and conditions as the Chairman may specify.

27-V. Authentication and communication of Orders.- (1) Every order of the Authority under Section 4, shall be duly signed by the members and bear the official seal of the Authority.

(2) One certified copy of such order of the Authority shall be communicated to the applicant and the

officer concerned under the signature of the Secretary or any other officer of the Authority authorized by him in this behalf and bear the official seal of the Authority.

27-W. Proceedings of the Authority.- (1) When one or both of the members of the Authority other than the Chairman is unable to discharge his functions owing to absence, illness or any other cause or in the event of occurrence of any vacancy or vacancies in the office of the members and the case cannot be adjourned for any reason, the Chairman alone or the Chairman and the remaining member may function as the Authority.

(2) Subject to the provisions of sub-rule (3), in case there is difference of opinion among the members hearing an application, the opinion of the majority of members shall prevail and orders of the Authority shall be expressed in terms of the views of the majority but any member dissenting from the majority view may record his reasons separately.

(3) Where the Chairman and one other member hear a case under sub-rule (1) and are divided in their opinion, the opinion of the Chairman shall prevail.

27-X. Procedure in case of other application.- The provisions contained in these rules for the hearing and disposal of application under sub-Section (1) of Section 4, shall apply mutatis mutandis to the hearing and disposal of all other applications, petitions and representations before the Authority."

6. Substitution of rule 32.- For rule 32 of said rules, the following shall be substituted, namely,-

" 32. Appeal to High Court.- (1) Every appeal under sub-Section (1) of Section 24 against an order passed by the Commissioner or the Additional Commissioner under Section 22-A, shall be in Form 23 and shall be verified in the manner specified therein and shall be accompanied by the original order or a certified copy of the order of the Commissioner or the Additional Commissioner appealed against.

(2) Every appeal under sub-Section (1) of Section 24 against an order passed by the Authority under Section 4 shall be in Form 23-A and shall be verified in the manner specified therein and shall be accompanied by the original order or a certified copy of the order of the Authority appealed against."

7. Substitution of rule 38-A.- For rule 38-A of the said rules, the following shall be substituted namely:-

" 38-A. Provision relating to declarations under Section 5-A.- (1)      The declarations referred to in the first proviso to sub-Section (1) of section 5-A, shall be in Form 37 and Form 37-A.

(2) (a) A registered dealer required to obtain a declaration as specified under the first proviso to sub-section (1) of Section 5-A, shall obtain such blank declaration in Form 37 prescribed under sub-rule (1) on payment of fifty rupees per book of twenty five Forms or two rupees per Form from the Assessing Authority, and shall furnish to the selling dealer the original and duplicate portions thereof duly filled in and signed by him or by any responsible person authorized by him in this behalf, and shall retain the triplicate with him.

(b) A purchasing dealer shall not give a declaration except in the Form 37 obtained by him on application from the Assessing Authority, which is not declared obsolete or invalid under this rule.

(c) A selling dealer shall not accept any declaration except in the Form 37 obtained by the purchasing dealer on application from the Assessing Authority as aforesaid, which is not declared obsolete or invalid under this rule.

(3)(a) Every dealer who is not required to obtain a declaration from the prescribed authority as specified under the first proviso to sub-Section (1) of Section 5-A, shall issue a declaration in Form 37-A which is printed in triplicate in black ink on white paper measuring 210 by 297 m.m. and serially machine numbered, and shall furnish to the selling dealer the original and duplicate portions thereof duly filled in and signed by him or by any responsible person authorized by him in this behalf, and shall retain the triplicate with him.

(b) A dealer issuing a declaration under clause (a) above shall notify in advance the commencement of issue of such declarations to the assessing authority concerned.

(4) A dealer who claims that a sale is liable to tax under Section 5-A shall attach to his return of turnover in which that sale is included the portion marked 'original' of the declaration received by him from the purchasing dealer and shall also produce for inspection the portion of it marked 'duplicate' if the Assessing Authority, in his discretion directs him so to do:

Provided that in cases of delayed receipt of declaration Forms, the dealer may submit them at any time before the assessment is made.

(5) Every declaration in Form 37 obtained from the Assessing Authority by a dealer or declaration in Form 37-A belonging to a dealer shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such Form or the loss of revenue to the State Government, if any, resulting directly or indirectly from such theft or loss.

(6) (a) The account of declaration Forms to be maintained by a dealer as per clause (a) of sub-Section (4) of Section 5-A, shall be in the form of a register in Form 38 or Form 38-B and a complete and an up-to-date abstract of said accounts shall be furnished by the dealer to his Assessing Authority, whenever so required, and in addition, a complete monthly abstract of Part II of Form 38-B shall be furnished by him along with the statement of monthly turnover for each month.

(b) The stock account of the inputs to be maintained by a dealer as per clause (c) of sub-Section (4) of Section 5-A, shall be in a register in Form 38-A and the dealer shall draw up a complete abstract of the said accounts, showing the particulars of opening and closing stocks, purchases and consumptions or disposals of each input at the end of every month and year and furnish a copy of the yearly abstract along with the annual return of his turnover for each year.

(c) If any declaration in Form 37 or Form 37-A is lost, destroyed or stolen, the dealer shall report the fact to the Assessing Authority immediately, and as directed by the Assessing Authority make appropriate entries in the remarks column of the register in Form 38 or Form 38-B, and take such other steps to issue public notice of the loss, destruction or theft.

(d) Where a blank or duly completed form of declaration in Form 37 or Form 37-A is lost in the custody of either the purchasing dealer or the selling dealer, such purchasing dealer or the selling dealer, as the case may be, shall furnish in respect of every such form an indemnity bond to his assessing authority, for such sum as the assessing authority may, having regard to the circumstances of the cases, fix.

Provided that where more than one form of declaration is lost, the dealer may furnish one such indemnity bond to cover all the forms of declaration so lost.

(e) Where a duly completed form of declaration furnished by the dealer purchasing the goods has been lost in the custody of the selling dealer, the dealer selling the goods may demand from the dealer who purchased the goods, a duplicate of such form and the same shall be furnish with the following declaration recorded in red ink and signed by the dealer on all the three portions of such form:

I hereby declare that this is the duplicate of the declaration Form No.............. signed on ..................... and issued to ......................................... who is a registered dealer and whose Registration Certificate No. is ............

(7) Any unused declaration Forms remaining in stock with a dealer shall be surrendered to the Assessing Authority on the discontinuance of the business by the dealer or cancellation of his certificate of registration or on his ceasing to be an assessee or consequent upon an order passed by the Assessing authority under clause (d) of sub-Section (4) of Section 5-A.

(8)  A dealer to whom a declaration Form is issued by the Assessing Authority, shall not either directly or through any other person, transfer the same to another person, except as provided in sub-rule (2).

(9) A declaration Form in respect of which a report has been received by the Assessing Authority under clause (c), (d) or (e) of sub-rule (6), shall be deemed to have been declared to be invalid.

(10) The Assessing Authorities shall from time to time publish in the Karnataka Gazette, the particulars of the declaration Form in respect of which a report has been received under clause (c), (d) or (e) of sub-rule (6).

(11) The Commissioner may, by notification declare that declaration forms of a particular description shall be deemed to be obsolete or invalid with effect from such date as may be specified in such notification.

(12) On the publication of the notification referred to in sub-rule (11), all dealers shall, on or before the date with effect from which the Forms are so declared to be obsolete or invalid, surrender to the Assessing authority all unused Forms of the said description as may be in their possession and obtain in exchange such new Forms as may be substituted for the Forms declared obsolete or invalid:

Provided that new Forms shall not be issued to a dealer until he has rendered account of the old Forms lying with him and returned the blank forms to the Assessing Authority."

8. Substitution of rule 54-A.- For rule 54-A of the said rules, the following shall be substituted, namely:-

" 54-A. Information to be furnished by transporter, etc.- (1) A person or an agency or any other transporter required to furnish information under sub-Section (1) of Section 28-B shall furnish such information in Form 36.

(2) Any officer requiring any person or an agency or any other transporter to produce before him the accounts and other documents or to furnish any information relating to the taxable goods cleared, forwarded, transported or shipped under Section 28-B shall serve upon such person or agency or transporter a notice in Form 36-A."

9. Substitution of Form 3.- For Form 3 of the said rules, the following shall be substituted, namely,-

" FORM-3

[See Rule 17(1) of the KST Rules, 1957, Rule 6(b)(i) of the CST (Karnataka) Rules, 1957 and Rule 7(1) of KTEG Rules, 1979]

Statement of monthly turnover/ value and tax paid in advance

(1- Karnataka Sales Tax Act, 1957 2. Central Sales Tax Act, 1956 3. Karnataka Tax on Entry of Goods Act, 1979)

* Strikeout whichever is not applicable.
** DD/ PO/ Cheque/ Receipt/ Challan No/ date with name of bank and branch - KST, CST & KTEG should be paid separately.

III. TAXABLE TURNOVER/VALUE:

i) KST

ii) CST

ii) KTEG

Note: Indicate separately turnover/ value relating to each category of goods including industrial inputs sold against declarations and turnover liable for resale tax.

IV. CLAIMS TO EXEMPTIONS /DEDUCTIONS FROM TAX

A. UNDER KST ACT: (i)

(ii) Details of purchases corresponding to second and subsequent sales:

(iii) Details of purchases relating to exempt goods:

B. UNDER CST ACT:

C. UNDER KTEG ACT:

V. Details of purchases corresponding to second and subsequent sales liable for resale tax:

DECLARATION

I,.................................do solemnly declare that to the best of my knowledge and belief, the information furnished in the above statement is true and complete and that it relates to the period from..................to...................

10. Substitution of Annexure to form-3: For the annexure to form 3 of the said rules, the following form shall be substituted, namely.-

"ANNEXURE TO FORM-3
(To be filed by industrial units)
[See Rule 17(1) of the KST Rules, 1957]

Details of purchase of industrial inputs against form 37 / 37-A declarations

* Indicate 1 for raw materials/ components, 2 for packing materials, 3 for consumables.

11. Substitution of form-4.- For form-4 of the said rules, the following shall be substituted, namely,-

"FORM-4
[See Rule 7(2), 13(1), 17-A (2) and 18(1)(a) of the KST Rules, 1957, Rule 2-A (1) of the CST (Karnataka) Rules, 1957 and Rules 7(1), 8 and 9(2) of KTEG Rules, 1979]

Return of turnover

* KST, CST & KTEG should be paid separately.

III. TAXABLE TURNOVER:

A. KST

* Specify whether taxable under section 5(1)/ 5(1-B)
/ 5(3) (a) / 5 (3) (b) / 5(3-A)/ 5(3-C)/ 5(3-CC)/ 5(4)/ 6/6-B.
** Specify commodities separately when tax rates are the same.
*** Strikeout whichever is not applicable.

B. CST

* Specify whether covered Form-C or D
** Specify the rate / rates.

C. KTEG

(*Note: The values indicated should include the carriage inwards in all cases.)

IV. CLAIMS TO EXEMPTIONS /DEDUCTIONS FROM TAX

A. UNDER KST ACT:

* Specify

B. UNDER CST ACT:

C. UNDER KTEG ACT:

V. A. Purchases relating to:

a) Second and subsequent sales not liable for resale tax:

b) Second and subsequent sales liable for resale tax:

c) First sales of taxable goods:

d) Exempt goods:

B. Purchases relating to industrial inputs:

1) Abstract of purchase of industrial inputs specified under section 5-A from

(a) First sellers in the State.

(b) Others

2) Abstract of purchase of industrial inputs from outside the State.

C. Details of sales relating to industrial inputs:

Details of sales of industrial inputs against form-37 declarations corresponding to concessional rate claimed (Dealer-wise). (Furnish the information in a separate sheet as per the columns provided.)

DECLARATION

I,.................................do solemnly declare that to the best of my knowledge and belief, the information furnished in the above statement is true and complete and that it relates to the period from..................to...................

12. Amendment of form-23.- In form-23 of the said rules, for the words "Commissioner of Commercial Taxes" wherever the occur, the words "Commissioner or Additional Commissioner" shall be substituted.

13. Insertion of new form 23-A.- After form 23 of the said rules, the following form shall be inserted, namely,-

" FORM 23-A
[See Rule 32 (2)]

Appeal

BEFORE THE HIGH COURT OF KARNATAKA

Memorandum of Appeal against Order of Authority for
Clarification and Advance Rulings
under Section 24(1) of the KST Act, 1957

Appeal against Order No. ......dated: ......

Appellant
V
Respondent

(1) Date of communication of the order of the Authority appealed against:
(2) Address which notice may be sent to the appellant:
(3) Address to which notice may be sent to the respondent:
(4) Clarification / Ruling of the Authority:
(State in serial and appropriate order the relevant clarification / ruling of the Authority)
(5) Grounds of appeal-
(i) State the facts disputed briefly:
(ii) State the questions of law raised for decision by the High Court:
(Here formulate the questions of law raised concisely)

VERIFICATION

I/We, ............. The appellant(s) do hereby declare that what is stated above is true to the best of my/our knowledge and belief.

Verified today the ........... Day of ......... 20 ...........

Note: (1) The appeal should be accompanied by a certified copy of the order of theAuthority for Clarification and Advance Rulings appealed against.
(2) The appeal should be accompanied by a sum of Rs.1000.
(3) The appeal should be written in English and should set for the concisely and
under distinct heads, the facts of the case, the grounds of appeal and the
points of law raised consecutively. "

14. Substitution of forms 36 and 36-A.- For forms 36 and 36-A of the said rules the following shall be substituted, namely,-

"FORM 36
[See Rule 54-A(1)]

Statement of goods cleared, forwarded, transported, shipped, etc.

1. Name and address of the transporter/ clearing/ forwarding house/ transporting agent/ shipping agent/ or steamer agent, etc................................

2. The period to which the information relates...................

DECLARATION

I, We, .................................declare that to the best of my/our knowledge that the information furnished in the above statement is true and correct and that it relates to the period of....................................

FORM 36-A
[See Rule 54-A(2)]
Notice calling for information, accounts and other documents
under section 28-B of the Karnataka Sales Tax Act, 1957

*Whereas the particulars of all taxable goods cleared, forwarded, transported or shipped by you for the period ........ in respect of ........... the consignor / consignee are necessary, you are hereby required to furnish such information on or before .............
*Whereas I desire to examine the accounts maintained by you for the period............................so as to verify the correctness of information furnished by you.

You are hereby requested to appear in person before me/ or arrange to represent you before me by a duly authorized representative at (place)..........................at (time)............................on..................and to produce the following documents before me:

(1) All your account books, copies of freight receipt vouchers, copies of declarations, copies of way bills and delivery records relating to goods transported, delivered and in transit.

(2) Any other document containing information relating to your business.

You are also informed that failure to comply with the terms of this notice is an offence punishable under Section 29(2)(aa) of the Act.

Note: * Strike out whichever is not applicable. "

15. Insertion of new form 37-A.- After form-37 of the said rules, the following form shall be inserted, namely,-

"FORM 37-A
[See Section 5-A and Rule 38-A(1)]

Form of Declaration

(Original/Duplicate/Triplicate)

Sl.No.
Name and address of the issuing dealer
Registration Certificate Number

Jurisdictional Assessing Authority of the issuing dealer

To:

.................... (Selling dealer's name and

.................... address and registration

.................... certificate number).

1. Certified that the goods (inputs), details of which are given in the table below, have been purchased from you by me/us:

Details as per selling dealer cash memos/invoices.

Total

2. Certified further that-

(i) I/We am/are manufacturers in Karnataka, of the goods detailed below:-
....................................
....................................
................................
................

(ii) The goods described in the table above are for use by me/us as inputs in the manufacture of other taxable goods inside the State for sale.

3. Certified that the statements made above are true to the best of my/our knowledge and belief.

16. Amendment of form-38.- In form-38 of the said rules, for the words "Rule 38-A (7)(c)", the words "Rule 38-A (6)(a)" shall be substituted.

17. Insertion of new form 38-B.- After form 38-A of the said rules, the following form shall be inserted, namely,-

" FORM 38-B
[See Rule 38-A(6)(a)]
Register of declaration in Form 37
PART I – Details of Stock of Form 37-A

PART II – Details of issues of Form 37-A

PART III – Details of forms 37-A lost / destroyed / stolen, etc.

"

18. Insertion of new forms 39-C and 39-D.- After form 39-BB of the said rules, the following forms shall be inserted, namely:-

"FORM 39-C
[See Rule 23-B(1-B)(a)]
DELIVERY NOTE

Sl. No: (Original/Duplicate/Triplicate)

Notes: 1. Original to be furnished to the prescribed authority. Duplicate to be retained by the purchasing dealer or the person to whom goods were delivered for transporting. Triplicate to be retained by the consigning dealer.
2. In the case of delivery notes issued in respect of goods intended to be transferred to a place outside the State of Karnataka, entries should be made in English. In other cases of transport such entries may be made either in English or in the official language of the State, namely Kannada.
3. Any correction made in the Form should be duly attested by the person signing the Form.

FORM 39-D
[See Rule 23-B(1-B)(b)]
Register of delivery notes in Form 39-C

"

19. Insertion of new form-54.- After form-53 of the said rules the following form shall be inserted, namely,-

"FORM 54
[See Rule 27-E(1)]

Form of application by a dealer for obtaining clarification / advance ruling under Section 4 Karnataka Sales Tax Act, 1957.

BEFORE THE AUTHORITY FOR CLARIFICATION AND ADVANCE RULINGS

Application No............... of ..........

1. Name(s) of applicant(s).

2. KST No.

3. Jurisdictional assessing authority

4. Clarification on rate of tax applicable on which commodity (commodities) / Exigibility of transaction(s) involved on which advance ruling is required (Specify).

5. Statement of the relevant facts having a bearing on the aforesaid clarification(s) /transaction(s).

6. Statement containing the applicant's understanding of rate of tax / exigibility in respect of the aforesaid clarification(s) / transaction(s).

7. List of documents / statements attached.

8. Particulars of fee accompanying the application.

VERIFICATION

I / We ............. the applicant / applicants do hereby declare that what is stated above is true to the best of my / our knowledge and belief. I/We also do hereby declare that the question raised in the application is not pending before any officer or authority of the Department or Appellate Tribunal or any Court.

Note: (1) The application must be filled in English in quadruplicate and should be accompanied by 4 copies of the statements and documents attach to the application.

(2) Each application shall not cover more than 4 commodities / transactions.

(3) The question on exigibility of transaction(s) raised should be precise and directly relate to any proceedings under the Act.

(4) The applicant must state in detail the relevant facts and the approximate tax effect on each transaction should also be spelt out.

(5) The applicant must clearly state his understanding of the rate of tax on the commodity / interpretation of law and facts in respect of the exigibility of transaction(s) on which the advance ruling is sought.

(6) The application, the verification appended thereto and the statements /documents accompanying the applications must be signed by the applicant."