REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 106] NEW DELHI, FRIDAY, MARCH 5, 1976/PHALGUNA 15, 1897
Separate paging is given to this Part in order that it may bo filed
as a separate compilation
MINISTRY OF HOME AFFAIRS
NOTIFICATION
New Delhi, the 5th March 1976
S.O. 169(E).—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 directs that for the period commencing on and from the date of publication of this notification in the Official Gazette and ending with the 30th June. 1978 or till such time as the said Act is made applicable to the State of Sikkim, whichever is earlier, the tax payable under sub- section (2) of the section 8 of the said Act in respect of the sales of goods specified in the Schedule below, which arc made, in the course of inter-state trade or Commerce, by any dealer in the Union Territory of Delhi to any dealer in the said State shall be calculated at the rate of 4 per cent, subject to the condition that the dealer in the said Union terri- tory produces before the assessing authority a declaration duly filled in and signed by the purchasing dealer in the following Form, namely:—
DECLARATION
Serial No.
To
(Name of the seller)
(His address)
(517)
5l8 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—Certified that the goods:
@ ordered for in our purchase order No. dated
* purchased from you as per bill/cash memo dated below
* supplied under your challan No. dated
are required by us for the purpose of:
* resale
* use in manufacture/processing of goods for sale
* use in making/generation of distribution of power
* packing of goods for sale/resale
(name of the purchasing dealer in full)
(His full address).
(Signature and status of the person signing the declaration).
* particuhrs of bill/cash memo.
Date No. Amount
Date of issue of the certificate
(• Strike off whichever is not applicable)
THE SCHEDULE
Any goods to the sale of which sub-section (1) or sub-section (2-A) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956), does not apply and which:
(a) if declared goods, are intended for resale by the purchasing dealer.
(b) If the goods are other than declared goods, are intended for resale by the purchasing dealer or for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power; or
(c) are intended for packing the goods for sale or resale by the purchasing dealer.
[No. U-15034/12/75-Delhi]
K. C. PANDEYA, Jt. Secy.
SEC. 3(ii)] THE GAZETTE OF INDIA EXTRAORDINARY 519 520 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 3(ii)]