Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 26(6)] [Section 26] [Entire Act]

State of Madhya Pradesh - Subsection

Section 26(6)(a) in The M.P. Vanijyik Kar Niyam, 1995

(a)A registered dealer who sends to an adatiya taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods for sale in his adat shall himself be liable to pay tax in respect of such goods to the extent indicated in clause (d) and he shall issue to the adaitya a declaration in Form 30 in respect of such goods. Such a declaration shall be in respect of the total despatches to the adatiya in one quarter of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods. The declaration shall be prepared in triplicate by the principal and the three copies of the declaration shall be taken by him to the appropriate Commercial Tax Officer. The Commercial Tax Officer shall merely attest all the three copies of the declaration and affix his seal in token of his having satisfied himself that the three copies of the declaration presented to him are identical. After attestation, two copies of the declaration shall be returned to the principal and one copy of the declaration shall be retained by the appropriate Commercial Tax Officer and placed in the assessment case record of the principal. The principal shall transmit one copy of such declaration to the adatiya concerned.