(1)A dealer who desires to claim deduction from this turnover under the provisions of sub-clause (i), (ii) or (vi) of clause (w) of Section 2, shall produce at the time of assessment the cash memoranda or bills or purchase vouchers or the declarations or certificates required to be furnished under these rules or notifications under the Act or other relevant documents in support of such claim.(2)A dealer who desires to claim deduction from his turnover in respect of sales of unginned cotton or such other goods specified in Part I of Schedule II as may be notified for the purpose of sub-clause (iii) of clause (w) of Section 2, on the ground that he is entitled to make such claim under the said sub-clause shall produce at the time of assessment a true declaration in Form 26 duly filled in and signed by the purchasing dealer and the copy or the counterfoil of the relevant cash memoranda or bills or other relevant documents in support thereof. A declaration in Form 26 may cover more than one transaction of sale if the total sale price covered by the declaration does not exceed rupees one lac.(3)A dealer who desires to claim deduction from his turnover in respect of sales of goods specified in Part I of Schedule II to the Act other than those referred to in sub-rule (2) on the ground that he is entitled to make such claim under sub-clause (iv) of clause (w) of Section 2 shall produce at the time of assessment a true declaration in Form 27 duly filled in and signed by the purchasing dealer and the copies of counterfoils of the relevant cash memoranda or bills or other relevant documents in support thereof. A declaration in Form 27 may cover more than one transaction of sale if the total sale price covered by the declaration does not exceed rupees one lac.(4)(a)A principal who sends tax paid goods to an adatiya for sale in his adat shall issue to the adatiya a declaration in Form 28. Such declaration shall be in respect of the total despatches of tax paid goods to the adatiya in one quarter. The declaration shall be prepared in triplicate by the principal and the three copies shall be taken by him to the appropriate Commercial Tax Officer. The appropriate 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 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.(b)A claim by an adatiya for a deduction from his turnover of the sale price of tax paid goods, belonging to a principal shall be supported by a declaration in Form 28 which he should obtain from the concerned principal in accordance with the provisions of clause (a). A declaration in Form 28 alone would be admitted in proof of such claim for deduction from the turnover of such goods sold by air adatiya.(c)If in the proceedings relating to the principal, it is established that the goods covered by the declaration in Form 28 are really not tax paid goods, the principal shall pay tax at the full rate on the sale price of such goods and such sale price shall be determined on the basis of the amount rendered to him by the adatiya in respect of such goods or if such information is not readily available to the best of judgement of the assessing authority.(5)A claim by a contractor under sub-section (2) of Section 7 or a claim by a sub-contractor under sub-section (3) of Section 7 shall be supported by a declaration in Form 29 to be issued by the sub-contractor or the contractor as the case may be. A declaration in Form 29 shall be admitted in proof of any claim made under sub-section (2) or sub-section (3) of Section 7.(6)(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.(b)An adatiya who receives taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods from his principal for sale in his adat shall not be eligible to claim deduction from his turnover in respect of such goods except as provided in clause (d) and he shall issue to the principal a declaration in Form 31 in respect of such goods. Such a declaration shall be in respect of the total receipts in one quarter from the principal of such goods and the total sales of such goods effected by him in that quarter. The declaration shall be prepared by the adatiya in triplicate and the three copies shall be taken by him to the appropriate Commercial Tax Officer. The appropriate 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 adatiya and one copy of the declaration shall be retained by the appropriate Commercial Tax Officer, and placed in the assessment case record of the adatiya. The adatiya shall transmit one copy of such declaration to the principal concerned.(c)A claim by an adatiya for a deduction from his turnover of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods belonging to a principal shall be supported by a declaration in Form 30 which he should obtain from the concerned principal in accordance with the provisions of clause (a) duly corroborated by the declaration in Form 31 in respect of such goods. A declaration in Form 30 alone would be admitted as a proof to show that the liability to pay tax in respect of such goods is that of the principal. The maximum amount of deduction in tax in respect of these goods would be the total amount indicated in the declaration in Form 31.(d)(i)The liability of the principal to pay tax and his claim for set-off or refund shall be determined on the basis of the declaration in Form 30 and Form 31. In particular the particulars mentioned in the declaration of the adatiya Ln Form 31 shall be accepted in its entity and tax and penalty shall be levied in accordance with the particulars given in such declaration. No other evidence shall be insisted upon.(ii)The adatiya who sells such goods shall obtain all declarations in his name in support of the claim that the sale price of such goods is taxable at a reduced or concessional rate. If it is found in the course of assessment of the adatiya that the tax payable by the principal is less than the tax payable according to particulars given in the declaration in Form 31 furnished to him by the adatiya, the benefit of the refund shall accrue to the adatiya. Likewise, if it is found that additional tax is payable on such sale, such additional tax and any penalty thereon, that may be imposed shall be payable by the adatiya. The liability of the principal shall be limited to the tax payable in accordance with the particulars furnished in the declaration in Form 31 received by him from the adatiya, even if such particulars are modified subsequently in any proceedings relating to the transactions of such goods effected by the adatiya.(iii)The adatiya selling any tax paid, taxable or manufactured goods on behalf of his principal may obtain one declaration in respect of the sale of such goods belonging to one principal or more than one principal.
