REGISTERED No. D. 221 रजिस्ट्री सं ० डी० 221
भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग II सण्ड -उपखण्ड ( ii )
PART II Section 3-Sub- section ( ii )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 83]
नई दिल्ली, सोमवार, फरवरी 13 , 1967/ माघ 24, 1888 No. 83 ] NEW DELHI , MONDAY , FEBRUARY 13 , 1967 / MAGHA 24 , 1888
इस भाग में भिल्ल पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF HOME AFFAIRS
NOTIFICATIONS
New Delhi , the 13th February 1967
S.O. 523. Whereas the Central Government is satisfled thatit is necessary so to do in the public interest ;
Now, therefore . In exercise of the powers conferred by sub - section ( 5 ) of section 8 of the Central Sales Tax Act , 1956 ( 74 of 1956) , the Central Government hereby makes the following further amendments in the notilication of the Government of India in the Ministry of Home Affairs No. S.R.O. 2717 dated the 23rd August , 1957 , namely: -
In the said notification ,
(a) in paragraph ( 2 ) of the conditions specified therein , for the words " with- out any change in form or identity " , the words " without undergoing any processing or change in identity " shall be substituted ;
(b) the following Explanation shall be inserted at the end , namely:---
"Explanation . For the purpose of paragraph ( 2 ) , goods shall not be deemed to have undergone any processing or change in identity if , before their sale , in the course of inter - State trade or commerce from the Union territory of Delhi , they are-
(a) merely packed or repacked , provided such packing or repacking is not done under a trade name or mark ; or
(b) merely cleaned or sorted ." .
2. This notification shall come into force on the 1st March , 1967.
[No. F. 16/18 / 66 - UTL - I . ]
( 395 ) THE GAZETTE OF INDIA EXTRAORDINARY
396
[PART II-
S.O. 524. Whereas the Central Government is satisfied that it is necessary so to do in the public interest ;
Now, therefore, in exercise of the powers conferred by sub - section ( 3 ) of section 8 of the Central Sales Tax Act , 1956 (74 of 1956 ) , and in continuation of the notifica- tion of the Government of India in the Ministry of Home Affairs No. S.R.O. 2717 , dated the 23rd August , 1957 ( as subsequently amended ) , the Central Government hereby directs that in respect of sales mademade from the UnionUnion territory of Delhi on or after the first day of March , 1967 , in the course of inter- State trade or commerce by any registered dealer having his place of business in that Union territory , of any goods to which sub - section ( 1 ) of the said section applies [ other than goods specified in the First Schedule to the Bengal Finance ( Sales Tax ) Act , 1941 as ap- plicable to the Union territory of Delhi ] , the tax payable under the said sub - section ( 1) shall , subject to the conditions hereinafter specified , be calculated at the rate of one per cent . of the turnover of the dealer .
Conditions
( 1) The sales are made to a registered dealer having his place of business out- side the Union territory of Delhi .
(2) The sales relate to goods which are proved to the satisfaction of the appro- priate sales tax authority to have been received in the Union territory of Delhi by a dealer registered in the said Union territory under the aforesaid Central Sales Tax Act (hereinafter referred to as the importing dealer ) , from his place of busi- ness in another State where he is registeredregistered under the sales tax law of that State in respect of such place of business , or from the place of business of hisnis agent or principal in another State where such agent or principal is registered under the sales tax law of that State in respect of such place of business , and in respect of which the importing dealer furnishes a certificate containing the declaration in the form appended hereto that tax on the said goods has been paid or will be paid by him or his agent or his principal , as the case may be , under the Sales Tax Law of the State wherefrom the goods were received , and which are exported by the importing dealer from the saldald UnionUnio territory without undergoing any processing or change in identity .
"Explanation . For the purpose of paragraph ( 2 ) , goods shall not be deemed to have undergone any processing or change in identity if , before their export from the Union territory of Delhi , they are- ( a) merely packed or repacked , provided such packing or repacking is not done under a trade name or mark; or
(b) merely cleaned or sorted .
Form of Certificate
Certified that the goods sold by me in the course of inter - State trade or com-
dated having his place of business at merce vide Cash Memo / Bill No. to. State and whose Registration Certificate No , Sales Tax Act , 1956 in the aforesaid State is or part of the goods received by me * from my for Fus . under the Central are the whole
as an agent of *from my agent .... (give name of principal ) having his (give name of agent ) having his
in place of business situated at **. (State) and in respect of such place of business .
* I am
*Mv principal aforesaid
is registered in the said State *My agent aforesaid is
of from vide Registration Certificate No. valid with effect
The goods have been sold by me without undergoing any processing or change in identity after they were received by me in the Union territory of Delhi .
I also certify that tax on the above goods received by me in the Union territory of Delhi has been
paid by
*will be
*me
*my principal aforesaid
under the sales tax law of
*my agent aforesaid
(State) wherefrom the goods were received .
THE GAZETTE OF INDIA EXTRAORDINARY [ PART II - Sec . 3 (1) ] 397
I am registered at Delhi under the Central Sales Tax Act , 1956 vide Registration Certificate No ..... valid with effect from .. "
*Strike out the entry not applicable .
**Give full and complete address of the place of business in the other State.
[No. F. 16/18 / 68 - UTL ( ii ) . ] K. R. PRABHU , Jt . Secy .
PRINTED IN INDIA BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI , 1967