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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 435] NEW DELHI, TUESDAY, OCTOBER 21, 1975/ASVINA 29, 1897

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 21st October 1975

S.O. 612(E).—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 (5) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956), and in supersession of the notification of the Government of India in the Ministry of Home Affairs No. S.O. 524, dated the 13th February, 1967 (as subsequently amended], the Central Government hereby directs that in respect of the sales made from the Union territory of Delhi on or after the 21st day of October, 1975, 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 Delhi Sales Tax Act. 1975 (43 of 1975)1, the tax payable under the said sub-section (1) shall, subject to the conditions hereinafter specified, be calculated at the rate of two per cent of the turn-over of the dealer,

CONDITIONS

(1) The sales are made to a registered dealer having his place of. business outside the Union territory of Delhi.

(2) The sales relate to goods which are proved to the satisfaction of the appropriate sales tax authority to have been received in the Union territory of Delhi by a dealer

registered in the said Union territoi-y under the aforesaid Central Sales Tax Act (herein- after referred to as the importing dealer), from his place of business in another State where he is registered under the sales tax law of that State in respect of such place of business, or from the place of business of his 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 lnw of the State wherefrom the goods were received, and which are exported by the importing dealer from the said Union territory without undergoing any processing or change in identity.

Explanation'—TOT 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 a r e-

fa) 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-Stafe trade or commerce

• • • • • • • vide Cash Memo/Bill No dated. for Rs to having his place of business at ** in State and whose Registration Certificate No under the Central Sales Tax Act. 1956 in the aforesaid State is " arc the whole or part of the goods received by me.

* from my

'" as an agent of

(pive name of principal) having his

(give name of agent) having his place in (.State) and in * from mv agent of business situated at** rcsp-et of such place of business.

* I am

_i

* My principal aforesaid is registered in the said

* My agent aforesaid

vide Registration Certificate No valid State of with effect from

The poods have been sold bv me without undergoing nny processing or change in identity after they were received by me in the Union territory of Delhi.

T also certify that tax on the above goods received by me in the Union territory of Delhi *hfis been/*will be paid by

* me

* my principal aforesaid under the sales tax law of

* my agent aforesaid

(State) wberefrom the goods were received.

T am registered at Delhi under the Central Sales Tax Act, 1956 vide Registration Certified No

\a\\A with effect from

"•'Strike out the entry not applicable.

**Givc full and complete address of the place of business in the other State,

[No. U-15034/l2A/75-Delhi(i)l

S.O. 613(E).—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 (5) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956), and in supersession of the notification of tho Government of India in the Ministry of Home Affairs No. SRO 2717, dated the 23rd August, 1957 (as subsequently amended) the Central Government hereby directs th:.it in respect of the sales made from the Union territory of Delhi on or after the 21st day of October, 1975, in the course of inter-State trade- or commerce by any 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 Delhi Stiles Tax Act, 1975 (43 of 1975)], the tax payable under the said sub-section (1) shall, subject to th" conditions hereinafter specified, be calculated at the rate of two per cent on the turn-over of the dealer,

CONDITIONS

(1) The sales are made to a registered dealer having his place of business oulsidj the Union territory of Delhi.

(?) The sales relate to goods which are proved to the i!ii',3f-ic'.>i of tlie :,;?p-..-.r.;-,. .

stiles tax authority to have been imported ink> the Ur.ion territory of Dei hi and Lira expou- cd from thai territory without undergoing any processing or change in identity and to have a!"-s3dy been subjected to a tax under the siaid Act in respect of a, sole in the course of imev-State trade or commerce which resulted in the import of the goods into the sakl Union territory.

Explanation:—For the purposes of paragraph (2), goods shall not be deemed to h..vc l'ncljrgrvnft any proc^wip '" <"tvin?<; ;i 'dentiiv if, before the'r sale, in the courss of inter Stats tr dc or commerce from the Union territory of Delhi, thsy are—

(a) merely packed or repacked, provided such packing or repacking is nol d ';;r.

under a trade name or mark; or

(b) merely cleaned or sorted,

[No. U-15O34/12A/75-Dclhi(ii)]

K. C. PANDEYA, Jt. Secy.

POINTED K{ THE GENERAL MANAGER, GOVERNMENT OT^ INIJJ^ PVE'JS. MINTO RO"D NFT.V DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DEI-HI, 1975