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[Cites 0, Cited by 0] [Section 66(6)] [Section 66] [Entire Act]

State of Kerala - Subsection

Section 66(6)(d) in Kerala Value Added Tax Rules, 2005

(d)The permit for notified goods referred to under sub-section (3) of section 46 shall be in Form No. 7 C. The permit shall be issued, in the case of out going goods, by the assessing authority with whom the dealer is registered, and in the case of incoming goods, by the Commercial Tax Officer or Commercial Tax Inspector in charge of the Check post through which the goods enter the state. In cases where it is not practicable to obtain the permit, in the former case, from the assessing authority concerned, the permit may be issued by the Commercial Tax Officer or Commercial Tax Inspector in charge of the first check post through which the notified goods passes or by such other officer authorised by the Commissioner. The permit shall be prepared in triplicate and the copies shall bear the superscription original, duplicate and triplicate, as the case may be. Where the assessing authority issues the permit, the original and duplicate shall be issued to the dealer and the assessing authority shall retain the triplicate. The dealer shall surrender duplicate at the last check post. Where the officer in charge of the check post issues the permit, such officer shall forward the duplicate to the assessing authority concerned. The original of the permit shall accompany the consignment.