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Union of India - Section

Section 14 in The Central Sales Tax (Registration And Turnover) Rules, 1957

14. [

If any person commits a breach of any of these rules, he shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.]FORMSFORM A(See rule 3)Application For Registration Under Section 7(1)/7(2) Of The Central Sales Tax Act, 1956To..................................................................I,......................, son of....................., on behalf of the dealer carrying on the business known as ................................within the State of ................................... hereby apply for a certificate of registration under Section 7(1)/7(2) of the Central Sales Tax Act, 1956, and give the following particulars for this purpose :-
1. Name of the person deemed to be the Manager in relation to the business of the dealer in the said State.  
2. Status or relationship of person who makes this application (e.g. manager, partner, proprietor, director, officer-in-charge of the Government business)  
3. Name of the principal place of business in the said State and address thereof.  
4. Name(s) of the other place (s) in the said State in which business is carried on and address of every such place.  
5. Complete list of the warehouses in the said State in which the goods relating to the business are warehouses and address of every such warehouse.  
6. List of the places of business in each of the other States together with the address of every such place (if separate application for registration has been made or separate registration obtained under the Central Sales Tax Act, 1956, in respect of any such place of business, particulars thereof should be given in details).  
7. The business is :-  
  wholly  
  mainly  
  partly  
  partly  
  partly  
8. Particulars relating to registration, license, permission, etc., issued under any law for the time being in force of the dealer.  
9. We are member of *...............................................................................  
10. We keep our accounts in ..................... languages and script  
11. ** Names(s) and address(es) of the proprietor of the business/partners of the business/all person having any interest in the business together with their age, father's name, etc.  
     
Sl. No. Name in full Father's\husband's name Age Extent of interest in the business Present Address Permanent address Signature Signature and address of witness attesting Signature in col. 8
1 2 3 4 5 6 7 8 9
                 
     
12. Business in respect of which this application is made, was first started,on............  
13. The first sale in the course of inter-state trade was effectedon.............................  
14. We observe the$...................calendar and for purposes of accounts our year runs from the(English date)#........... day of ............. (Indian date)#..........day of .......... to the (English date/Indian date) .............. day of .............  
15. We make up our accounts of sales to date at the end of every month/quarter/half year/year.  
16. The following goods or classes of goods are purchased by the dealer in the course of inter-state trade or commerce for -  
  (a) resale...................................................................................  
  (b) use in the manufacture or process of goods for sale ..............  
  (c) use in mining........................................................................  
  (d) use in the generation or distribution of electricity or any other form of power.  
  (e) use in the packing of goods for sale/resale.]  
17. We manufacture, process, or extract in mining the following classes of goods or generate or distribute the following form of power, namely:-  
18. The above statements are true to the best of my knowledge and belief.  
  Name of the Applicant in full..................  
  ...........................................................  
  Signature.............................................  
  Status in relation to the dealer...............  
* Here enter the name of the Chamber of Commerce, Trade Association or Commercial body of which the dealer is a member.** To be filled in if the applicant is not a company.*** Signature of each of the persons concerned should be obtained and attested.$ Enter here English, Bengali, Fasli, Hijra, Marwari, or other calendar followed.# In filling up these entries dealers who do not observe the English calendar should give the dates according to their own calendar and the corresponding date of the English calendar.FORM B[See rule 5(1)]Certificate Of RegistrationNo ..................(Central)This is to certify that.................whose principal place of business within the State of................is situated at................has been registered as a dealer under section 7(1)/7(2) of the Central Sales Tax Act, 1956.The business is:wholly [ Enter here whether business is wholly agriculture, mining, manufacturing, wholesale distribution, retail distribution, contracting or catering, etc., or any combination of two or more of them. ]mainlypartlypartlypartly[The class(es) of goods specified for the purposes of sub-sections (1) and (3) of section 8 of the said Act is/are as follows and the sales of these goods in the course of inter-State trade to the dealer shall be taxable at the rate specified in that sub-section subject to the provisions of sub-section (4) of the said section:-(a)for re-sale(b)for use in manufacture or processing of goods for sale(c)for use in mining(d)for use in the generation or distribution of electricity or any other form of power(e)for use in the packing of goods for sale/resale.The dealer manufactures, processes, or extracts in mining the following classes of goods or generates or distributes the following form of power, namely:-......................................................... ..............................................................................................] [ Substituted by S.R.O. 896, dated 23-9-1958 (w.e.f. 1-10-1958). ]The dealer's year for the purpose of accounts runs from............day of ............tothe ..................................day of.............................The dealer has no additional place of business/has additional place(s) of business as stated below:(a)in the State of registration(b)in other States.The dealer keeps warehouses at the following places within the State of registration:-
(1)
(2)
(3)This certificate is valid from ..................until cancelled.Signed....................(Notified authority)Date ...............................................(Seal)
COUNTERFOIL DUPLICATE ORIGINAL
THE CENTRAL SALES TAX THE CENTRAL SALES TAX THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES,1957 (REGISTRATION AND TURNOVER) RULES,1957 (REGISTRATION AND TURNOVER) RULES,1957
1[FORM C 1[FORM C 1[FORM C
FORM OF DECLARATION FORM OF DECLARATION FORM OF DECLARATION
[See rule 12(1)] [See rule 12(1)] [See rule 12(1)]
Name of issuing State ______________________ Name of issuing State ______________________ Name of issuing State ______________________
Office of issue ___________________________ Office of issue ___________________________ Office of issue ___________________________
Date of issue ____________________________ Date of issue ____________________________ Date of issue ____________________________
Name of the purchasing dealer to whom issued along with his Registration Certificate Name of the purchasing dealer to whom issued along with his Registration Certificate Name of the purchasing dealer to whom issued along with his Registration Certificate
No______________________________________ No ______________________________________ No ______________________________________
Date from which registration is valid___________ Date from which registration is valid___________ Date from which registration is valid___________
Serial No_________________________________ Serial No _________________________________ Serial No _________________________________
Seal of Issuing Authority Seal of Issuing Authority Seal of Issuing Authority
To To To
............................*(Seller) ............................*(Seller) ............................*(Seller)
............................ ............................ ............................
Certified that the goods Certified that the goods Certified that the goods
1[**Ordered for in our purchase Order No._______________________________ dated _______________and supplied as per Bill/Cash memo/[challan No___________________ dated ____________________ as stated below *** purchased from you as per Bill/Cash Memo/] Challan No_________________________dated _________________ as stated below*** supplied under your challan No _______________ dated ______________ are for**resale 1[**Ordered for in our purchase Order No._______________________________ dated _______________and supplied as per Bill/Cash memo/[challan No___________________ dated ____________________ as stated below *** purchased from you as per Bill/Cash Memo/] Challan No_________________________dated _________________ as stated below*** supplied under your challan No _______________ dated ______________ are for**resale 1[**Ordered for in our purchase Order No._______________________________ dated _______________and supplied as per Bill/Cash memo/[challan No___________________ dated ____________________ as stated below *** purchased from you as per Bill/Cash Memo/] Challan No_________________________dated _________________ as stated below*** supplied under your challan No _______________ dated ______________ are for**resale
use in manufacture/processing of goods for sale use in mining use in manufacture/processing of goods for sale use in mining use in manufacture/processing of goods for sale use in mining use in manufacture/processing of goods for sale use in mining use in manufacture/processing of goods for sale use in mining use in manufacture/processing of goods for sale use in mining
use in generation/distribution of power use in generation/distribution of power use in generation/distribution of power
Packing of goods for sale/resale and are covered by my/our registration certificate No. ...................Dated .............. issued under the Central Sales Tax Act,1956. Packing of goods for sale/resale and are covered by my/our registration certificate No. ...................Dated .............. issued under the Central Sales Tax Act,1956. Packing of goods for sale/resale and are covered by my/our registration certificate No. ...................Dated .............. issued under the Central Sales Tax Act,1956.
(a) ** It is further certified that I/We am/are not registered under Section 7 of the said Act in the State of........... in which the goods covered by this Form are/will be delivered. (a) ** It is further certified that I/We am/are not registered under Section 7 of the said Act in the State of........... in which the goods covered by this Form are/will be delivered. (a) ** It is further certified that I/We am/are not registered under Section 7 of the said Act in the State of........... in which the goods covered by this Form are/will be delivered.
Name and address of the purchasing dealer in full.................................................... Date.................................................. Name and address of the purchasing dealer in full.................................................... Date.................................................. Name and address of the purchasing dealer in full.................................................... Date..................................................
[The above statements are true to the best of my knowledge and belief. [The above statements are true to the best of my knowledge and belief. [The above statements are true to the best of my knowledge and belief.
..................... ..................... .....................
(Signature) (Signature) (Signature)
(Name of the person signing the declaration). (Name of the person signing the declaration). (Name of the person signing the declaration).
(Status of the person signing the declaration in relation to the dealer)] (Status of the person signing the declaration in relation to the dealer)] (Status of the person signing the declaration in relation to the dealer)]
[Name and address of the seller with name of the State.] [Name and address of the seller with name of the State.] [Name and address of the seller with name of the State.]
**Strike out whichever is not applicable. **Strike out whichever is not applicable. **Strike out whichever is not applicable.
*** Particulars of Bill/Cash Memo/Challan *** Particulars of Bill/Cash Memo/Challan *** Particulars of Bill/Cash Memo/Challan
Date........................ No......................... Date........................ No......................... Date........................ No.........................
Amount.................................................. Amount.................................................. Amount..................................................
(Note.- To be retained by the purchasing dealer).] (Note.- To be retained by the purchasing dealer).] (Note.- To be furnished to the prescribed authority in accordance with the rules framed under Section 13(4)(e) by the appropriate State Government).]
COUNTERFOIL DUPLICATE ORIGINAL
THE CENTRAL SALES TAX THE CENTRAL SALES TAX THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957
[FORM D [FORM D [FORM D
FORM OF CERTIFICATE FOR MAKING GOVERNMENT PURCHASE FORM OF CERTIFICATE FOR MAKING GOVERNMENT PURCHASES FORM OF CERTIFICATE FOR MAKING GOVERNMENT PURCHASES
[See rule 12(1)] [See rule 12(1)] [See rule 12(1)]
(To be used when making purchases by Government not being a registered dealer) (To be used when making purchases by Government not being a registered dealer) (To be used when making purchases by Government not being a registered dealer)
Central Government/Name of the State Government ___________________________________________ Central Government/Name of the State Government ___________________________________________ Central Government/Name of the State Government ___________________________________________
Name of Issuing Ministry/Department____________ ___________________________________________ Name of Issuing Ministry/Department____________ ___________________________________________ Name of Issuing Ministry/Department____________ ___________________________________________
Name and address of office of issue_____________ ___________________________________________ Name and address of office of issue_____________ ___________________________________________ Name and address of office of issue_____________ ___________________________________________
To To To
_____________________________________*(Seller) _____________________________________*(Seller) _____________________________________*(Seller)
_____________________________________ _____________________________________ _____________________________________
Certified that the goods Certified that the goods Certified that the goods
**Ordered for in our purchase Order No____________ **Ordered for in our purchase Order No____________ **Ordered for in our purchase Order No____________
Dated_______________________________________ Dated_______________________________________ Dated_______________________________________
Purchased from you as per bill/Cash Memo stated below** Purchased from you as per bill/Cash Memo stated below** Purchased from you as per bill/Cash Memo stated below**
Supplied under your Challan No__________________ Supplied under your Challan No__________________ Supplied under your Challan No__________________
Dated_______________________________________ Dated_______________________________________ Dated_______________________________________
Are purchased by or on behalf of the Government of___________________________________________ Are purchased by or on behalf of the Government of___________________________________________ Are purchased by or on behalf of the Government of___________________________________________
Date_________________Signature________________ Date_________________Signature________________ Date_________________Signature________________
Designation of the Authorised Officer of the Government Designation of the Authorised Officer of the Government Designation of the Authorised Officer of the Government
Seal of the Duly Authorised Officer of the Government Seal of the Duly Authorised Officer of the Government Seal of the Duly Authorised Officer of the Government
Date__________No__________Amount____________ Date__________No__________Amount____________ Date__________No__________Amount____________
*Name and address of the seller with name of the State. *Name and address of the seller with name of the State. *Name and address of the seller with name of the State.
**Strike out whichever is not applicable. **Strike out whichever is not applicable. **Strike out whichever is not applicable.
***Particulars of Bill/Cash Memo ***Particulars of Bill/Cash Memo ***Particulars of Bill/Cash Memo
(Note.-To be retained by the authorized officer).] (Note.-To be retained by the selling dealer).] (Note.-To be furnished to the prescribed authority in accordance with the rules framed under Section 13(3) by the appropriate State Government).]
COUNTERFOIL DUPLICATE ORIGINAL
THE CENTRAL SALES TAX THE CENTRAL SALES TAX THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957
[FORM E1 [FORM E1 [FORM E1
CERTIFICATE UNDER SUB-SECTION(2) OF SECTION 6 CERTIFICATE UNDER SUB-SECTION(2) OF SECTION 6 CERTIFICATE UNDER SUB-SECTION(2) OF SECTION 6
[See rule 12(4)] [See rule 12(4)] [See rule 12(4)]
Name of State________________________________ Name of State________________________________ Name of State________________________________
Serial No.____________________________________ Serial No.____________________________________ Serial No.____________________________________
[To be issued (in duplicate) (i) by the selling dealer who first moved the goods in the case of a sale falling under Section 3(a) or (ii) by the dealer who makes the first inter-State sale during the movement of the goods from one State to another in the case of a sale falling under Section 8(b)]. [To be issued (in duplicate) (i) by the selling dealer who first moved the goods in the case of a sale falling under Section 3(a) or (ii) by the dealer who makes the first inter-State sale during the movement of the goods from one State to another in the case of a sale falling under Section 8(b)]. [To be issued (in duplicate) (i) by the selling dealer who first moved the goods in the case of a sale falling under Section 3(a) or (ii) by the dealer who makes the first inter-State sale during the movement of the goods from one State to another in the case of a sale falling under Section 8(b)].
A. Name of the selling dealer A. Name of the selling dealer A. Name of the selling dealer
_______________________________________ _______________________________________ _______________________________________
_______________________________________ _______________________________________ _______________________________________
B. (i) Name of the purchasing dealer B. (i) Name of the purchasing dealer B. (i) Name of the purchasing dealer
_______________________________________ _______________________________________ _______________________________________
(ii) Address (with State) (ii) Address (with State) (ii) Address (with State)
_______________________________________ _______________________________________ _______________________________________
_______________________________________ _______________________________________ _______________________________________
C. (i) Name of the place and State in which movement commenced________________________________ C. (i) Name of the place and State in which movement commenced________________________________ C. (i) Name of the place and State in which movement commenced________________________________
________________________________________ ________________________________________ ________________________________________
(ii) Name of place and State to which the goods have been consigned by the Signatory (ii) Name of place and State to which the goods have been consigned by the Signatory (ii) Name of place and State to which the goods have been consigned by the Signatory
________________________________________ ________________________________________ ________________________________________
D. (i) Invoice No. and date_____________________ D. (i) Invoice No. and date_____________________ D. (i) Invoice No. and date_____________________
________________________________________ ________________________________________ ________________________________________
(ii) Description, quantity and value of goods _______ (ii) Description, quantity and value of goods _______ (ii) Description, quantity and value of goods _______
________________________________________ ________________________________________ ________________________________________
(iii) No. and date of the declaration form C received from purchasing dealer with name of State of issue______________________________________ (iii) No. and date of the declaration form C received from purchasing dealer with name of State of issue______________________________________ (iii) No. and date of the declaration form C received from purchasing dealer with name of State of issue______________________________________
________________________________________ ________________________________________ ________________________________________
________________________________________ ________________________________________ ________________________________________
(iv) No. and date of the Railway Receipt/Trip sheet of lorry/or any other document of other means of transport____________________________________ (iv) No. and date of the Railway Receipt/Trip sheet of lorry/or any other document of other means of transport____________________________________ (iv) No. and date of the Railway Receipt/Trip sheet of lorry/or any other document of other means of transport____________________________________
________________________________________ ________________________________________ ________________________________________
________________________________________ ________________________________________ ________________________________________
I/We the selling dealer mentioned above do certify that I/We am/are registered under the Act and am/are holding registration certificate No._______________ dated_____________________________in the State of_________________________________________ I/We the selling dealer mentioned above do certify that I/We am/are registered under the Act and am/are holding registration certificate No._______________ dated_____________________________in the State of_________________________________________ I/We the selling dealer mentioned above do certify that I/We am/are registered under the Act and am/are holding registration certificate No._______________ dated_____________________________in the State of_________________________________________
I/We further certify that (i) I/We will pay/have paid tax under the Act or (ii) no tax was payable under the Act in view of the general exemption referred to in sub-section (2-A) [or in pursuance to any exemption or concession granted under sub-Section (5)] of Section 8, on the sale of the goods covered by documents whose particulars are given above, to the appropriate sales tax authority of the State of________________ I/We further certify that (i) I/We will pay/have paid tax under the Act or (ii) no tax was payable under the Act in view of the general exemption referred to in sub-section (2-A) [or in pursuance to any exemption or concession granted under sub-Section (5)] of Section 8, on the sale of the goods covered by documents whose particulars are given above, to the appropriate sales tax authority of the State of________________ I/We further certify that (i) I/We will pay/have paid tax under the Act or (ii) no tax was payable under the Act in view of the general exemption referred to in sub-section (2-A) [or in pursuance to any exemption or concession granted under sub-Section (5)] of Section 8, on the sale of the goods covered by documents whose particulars are given above, to the appropriate sales tax authority of the State of________________
[The above statement are true to the best of my knowledge and belief. [The above statement are true to the best of my knowledge and belief. [The above statement are true to the best of my knowledge and belief.
__________________ __________________ __________________
(Signature) (Signature) (Signature)
(Name of the person signing the certificate) (Name of the person signing the certificate) (Name of the person signing the certificate)
(Place) (Place) (Place)
(Status of the person signing the certificate in relation to the dealer)] (Status of the person signing the certificate in relation to the dealer)] (Status of the person signing the certificate in relation to the dealer)]
Dated_________________________ Dated_________________________ Dated_________________________
Address (with name of the State)_________________ Address (with name of the State)_________________ Address (with name of the State)_________________
____________________________________________ ____________________________________________ ____________________________________________
____________________________________________ ____________________________________________ ____________________________________________
(Note.- To be retained by the dealer issuing the certificate).] (Note.- To be retained by the dealer issuing the certificate).] (Note.- To be furnished to the prescribed authority in accordance with the rules framed under section 13(3) by the appropriate State Government).]
[Explanation.-In this form, item D(iii) shall not be applicable in cases covered by the second proviso to sub-section (2) of Section 6.] [Explanation.-In this form, item D(iii) shall not be applicable in cases covered by the second proviso to sub-section (2) of Section 6.] [Explanation.-In this form, item D(iii) shall not be applicable in cases covered by the second proviso to sub-section (2) of Section 6.]
COUNTERFOIL DUPLICATE ORIGINAL
THE CENTRAL SALES TAX THE CENTRAL SALES TAX THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957
Name of the State____________________________ Name of the State____________________________ Name of the State____________________________
Serial No.___________________________________ Serial No.___________________________________ Serial No.___________________________________
[FORM EII [FORM EII [FORM EII
CERTIFICATE UNDER SUB-SECTION(2) OF SECTION 6 CERTIFICATE UNDER SUB-SECTION(2) OF SECTION 6 CERTIFICATE UNDER SUB-SECTION(2) OF SECTION 6
[See rule 12(4)] [See rule 12(4)] [See rule 12(4)]
[To be issued (in duplicate) by the first or subsequent transferor in the series of sales referred to in section 6(2)(a) or second or subsequent transferor in the series of sales referred to in Section 6(2)(b)]. [To be issued (in duplicate) by the first or subsequent transferor in the series of sales referred to in section 6(2)(a) or second or subsequent transferor in the series of sales referred to in Section 6(2)(b)]. [To be issued (in duplicate) by the first or subsequent transferor in the series of sales referred to in section 6(2)(a) or second or subsequent transferor in the series of sales referred to in Section 6(2)(b)].
A. Name of the dealer effecting a sale by transfer of the documents of title to the goods ____________ A. Name of the dealer effecting a sale by transfer of the documents of title to the goods ____________ A. Name of the dealer effecting a sale by transfer of the documents of title to the goods ____________
_______________________________________ _______________________________________ _______________________________________
B. (i) Name of the purchasing dealer____________ B. (i) Name of the purchasing dealer____________ B. (i) Name of the purchasing dealer____________
_______________________________________ _______________________________________ _______________________________________
(ii) Address (with name of State)____________ (ii) Address (with name of State)____________ (ii) Address (with name of State)____________
_______________________________________ _______________________________________ _______________________________________
C. (i) Name of the place and State in which movement commenced________________________________ C. (i) Name of the place and State in which movement commenced________________________________ C. (i) Name of the place and State in which movement commenced________________________________
________________________________________ ________________________________________ ________________________________________
(ii) Name of place and State to which the goods have been consigned______________________________ (ii) Name of place and State to which the goods have been consigned______________________________ (ii) Name of place and State to which the goods have been consigned______________________________
________________________________________ ________________________________________ ________________________________________
D. (i) Invoice No. and date_____________________ D. (i) Invoice No. and date_____________________ D. (i) Invoice No. and date_____________________
________________________________________ ________________________________________ ________________________________________
(ii) Description, quantity and value of goods _______ (ii) Description, quantity and value of goods _______ (ii) Description, quantity and value of goods _______
________________________________________ ________________________________________ ________________________________________
(iii) No. and date of the declaration form C received from purchasing dealer with name of State of issue______________________________________ (iii) No. and date of the declaration form C received from purchasing dealer with name of State of issue______________________________________ (iii) No. and date of the declaration form C received from purchasing dealer with name of State of issue______________________________________
________________________________________ ________________________________________ ________________________________________
________________________________________ ________________________________________ ________________________________________
(iv) No. and date of the Railway Receipt/Trip sheet of lorry/or any other document of other means of transport____________________________________ (iv) No. and date of the Railway Receipt/Trip sheet of lorry/or any other document of other means of transport____________________________________ (iv) No. and date of the Railway Receipt/Trip sheet of lorry/or any other document of other means of transport____________________________________
________________________________________ ________________________________________ ________________________________________
________________________________________ ________________________________________ ________________________________________
I/We the selling dealers do certify that :- I/We the selling dealers do certify that :- I/We the selling dealers do certify that :-
(a) I am/We are registered under the Act and am/are holding registration certificate No. _____________ date__________ in the State of _________________ (a) I am/We are registered under the Act and am/are holding registration certificate No. _____________ date__________ in the State of _________________ (a) I am/We are registered under the Act and am/are holding registration certificate No. _____________ date__________ in the State of _________________
(b) I/We, having purchased the documents of title to the goods during their movement from one State to another referred to in item C above against a certificate No.___________ in Form EI/EII, have now effected a subsequent sale during such movement by transferring the same in favour of the purchasing dealer whose address is given in this certificate; (b) I/We, having purchased the documents of title to the goods during their movement from one State to another referred to in item C above against a certificate No.___________ in Form EI/EII, have now effected a subsequent sale during such movement by transferring the same in favour of the purchasing dealer whose address is given in this certificate; (b) I/We, having purchased the documents of title to the goods during their movement from one State to another referred to in item C above against a certificate No.___________ in Form EI/EII, have now effected a subsequent sale during such movement by transferring the same in favour of the purchasing dealer whose address is given in this certificate;
(c) the dealer from whom I/We purchased the documents of title to the goods during the movement referred to in (b) above, has certified (i) that he has paid/will pay the tax or (ii) that the tax has been/will be paid by any of the preceding transferors of documents of title to the goods or (iii) that no tax was payable under the Act in view of the general exemption referred to in sub-Section (2-A) [or in pursuance to any exemption or concession granted under sub-section (5)] of Section 8. (c) the dealer from whom I/We purchased the documents of title to the goods during the movement referred to in (b) above, has certified (i) that he has paid/will pay the tax or (ii) that the tax has been/will be paid by any of the preceding transferors of documents of title to the goods or (iii) that no tax was payable under the Act in view of the general exemption referred to in sub-Section (2-A) [or in pursuance to any exemption or concession granted under sub-section (5)] of Section 8. (c) the dealer from whom I/We purchased the documents of title to the goods during the movement referred to in (b) above, has certified (i) that he has paid/will pay the tax or (ii) that the tax has been/will be paid by any of the preceding transferors of documents of title to the goods or (iii) that no tax was payable under the Act in view of the general exemption referred to in sub-Section (2-A) [or in pursuance to any exemption or concession granted under sub-section (5)] of Section 8.
[The above statements are true to the best of my knowledge and belief. [The above statements are true to the best of my knowledge and belief. [The above statements are true to the best of my knowledge and belief.
(Signature) (Signature) (Signature)
(Name of the person signing the certificate) (Name of the person signing the certificate) (Name of the person signing the certificate)
(Place) (Place) (Place)
(Status of the person signing the certificate in relation to the dealer)] (Status of the person signing the certificate in relation to the dealer)] (Status of the person signing the certificate in relation to the dealer)]
Dated_________________________ Dated_________________________ Dated_________________________
Address (with name of the State)_________________ Address (with name of the State)_________________ Address (with name of the State)_________________
(Note.- To be retained by the dealer issuing the certificate).] (Note.- To be retained by the dealer receiving the certificate).] (Note.- To be furnished to the prescribed authority in accordance with the rules framed under section 13(3) by the appropriate State Government).]
[Explanation 1].-In this Form, "transferor" means any person who effects a sale in the mode referred to in clause (b) of Section 3.] [Explanation 1].-In this Form, "transferor" means any person who effects a sale in the mode referred to in clause (b) of Section 3.] [Explanation 1].-In this Form, "transferor" means any person who effects a sale in the mode referred to in clause (b) of Section 3.]
[Explanation. 2.-In this form, item D(iii) shall not be applicable in cases covered by the second proviso to sub-section (2) of Section 6.] [Explanation. 2.-In this form, item D(iii) shall not be applicable in cases covered by the second proviso to sub-section (2) of Section 6.] [Explanation. 2.-In this form, item D(iii) shall not be applicable in cases covered by the second proviso to sub-section (2) of Section 6.]
COUNTERFOIL DUPLICATE ORIGINAL
THE CENTRAL SALES TAX THE CENTRAL SALES TAX THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957 (REGISTRATION AND TURNOVER) RULES, 1957
Name of the State____________________________ Name of the State____________________________ Name of the State____________________________
Serial No.___________________________________ Serial No.___________________________________ Serial No.___________________________________
[FORM F [FORM F [FORM F
FORM OF DECLARATION TO BE ISSUED BY THE TRANSFEREE FORM OF DECLARATION TO BE ISSUED BY THE TRANSFEREE FORM OF DECLARATION TO BE ISSUED BY THE TRANSFEREE
[See rule 12(5)] [See rule 12(5)] [See rule 12(5)]
Serial No._________________________________ Serial No._________________________________ Serial No._________________________________
Name of issuing State______________________ Name of issuing State ______________________ Name of issuing State______________________
Office of issue_____________________________ Office of issue___________________________ Office of issue___________________________
Date of issue ______________________________ Date of issue____________________________ Date of issue____________________________
Name and address of the person to whom issued alongwith his Registration Certificate No_________ Name and address of the person to whom issued alongwith his Registration Certificate No_________ Name and address of the person to whom issued alongwith his Registration Certificate No_________
Dated from which registration is valid____________ Dated from which registration is valid____________ Dated from which registration is valid____________
Seal of Issuing Authority Seal of Issuing Authority Seal of Issuing Authority
To To To
___________________________(Transferor) ___________________________(Transferor) ___________________________(Transferor)
Registration Certificate No. of the Transferor________ Registration Certificate No. of the Transferor________ Registration Certificate No. of the Transferor________
____________________________________________ ____________________________________________ ____________________________________________
Certified that the goods transferred to me/us as per details below have been received and duly account for. Certified that the goods transferred to me/us as per details below have been received and duly account for. Certified that the goods transferred to me/us as per details below have been received and duly account for.
Description of the goods sent____________________ Description of the goods sent____________________ Description of the goods sent____________________
Quantity or weight_____________________________ Quantity or weight_____________________________ Quantity or weight_____________________________
Value of the goods_____________________________ Value of the goods_____________________________ Value of the goods_____________________________
Number and date of invoice [or challan or any other documents under which goods were sent]. Number and date of invoice[or challan or any other documents under which goods were sent]. Number and date of invoice [or challan or any other documents under which goods were sent].
Name of Railway.Steamer or Ferry Station or Air Port or Post Office or Road Transport Company's office from where the goods were dispatched Name of Railway.Steamer or Ferry Station or Air Port or Post Office or Road Transport Company's office from where the goods were dispatched Name of Railway.Steamer or Ferry Station or Air Port or Post Office or Road Transport Company's office from where the goods were dispatched
____________________________________________ ____________________________________________ ____________________________________________
No. and date of Railway Receipt or Postal Receipt or Goods Receipt with trip sheet of lorry or any other documents indicating the means of transport________ No. and date of Railway Receipt or Postal Receipt or Goods Receipt with trip sheet of lorry or any other documents indicating the means of transport________ No. and date of Railway Receipt or Postal Receipt or Goods Receipt with trip sheet of lorry or any other documents indicating the means of transport________
Date on which delivery was taken by the transferee____________________________________ Date on which delivery was taken by the transferee____________________________________ Date on which delivery was taken by the transferee____________________________________
The above statements are true to the best of my knowledge and belief. The above statements are true to the best of my knowledge and belief. The above statements are true to the best of my knowledge and belief.
__________________ __________________ __________________
(Signature) (Signature) (Signature)
(Name of the person signing the declaration) (Name of the person signing the declaration) (Name of the person signing the declaration)
*(Status of the person signing the declaration in relation to the transferee). *(Status of the person signing the declaration in relation to the transferee). *(Status of the person signing the declaration in relation to the transferee).
*(Status of the person signing the declaration in relation to the transferor). *(Status of the person signing the declaration in relation to the transferor). *(Status of the person signing the declaration in relation to the transferor).
Date________________ Date________________ Date________________
*Strike out whichever is not applicable. *Strike out whichever is not applicable. *Strike out whichever is not applicable.
(Note.-To be retained by the transferee). (Note.-To be retained by the transferor). (Note.-To be furnished to the assessing authority in accordance with the rules framed under section 13(4)(e)).
FORM GForm Of Indemnity Bond[See rules 12(2) and 12(9)]Know All Men By These Presents That [I,......................... s/o....................., registered dealer under the Central Sales Tax Act, 1956 under registration No ....................dated...............in the State of..................................../[We/M/s ............................../a firm/a company registered under the laws of India and having its registered office at ................................registered dealers under the Central Sales Tax Act, 1956 under registration No .........................in the State of .........................] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ] (hereinafter called the Obligor) [is] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ]/[are] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ] held and firmly bound unto the President of India/Governor of .........................................(hereinafter called the Government) in the sum of .........................(Rupees.............................) well and truly to be paid to the Government on demand (in words) .............................................................................................................................. and without demur for which payment to be well and truly made [I bind myself and my heirs, executors, administrators, legal representatives and assigns/[we bind ourselves our successors and assigns and the persons for the time being having control over our assets and affairs] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ]Signed this............day of....................two thousand....................................Whereas sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 requires that in the event a blank or a duly completed form of declaration is lost while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer and as the case may be also a selling dealer each to furnish an indemnity bond to, in the case of purchasing dealer, the notified authority from whom the said form was obtained and in the case of a selling dealer, the notified authority of his State.And Whereas the Obligor herein is such [purchasing] [Inserted by G.S.R. 962 (E), dated 30-12-1976. ] dealer/[selling] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ] dealer.And Whereas the Obligor has lost the declaration in [Form C/Form F/the certificate in Form EI/Form EII] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ], bearing No ..................[which was blank/duly completed] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ], and was issued to him by ........................(name and designation of the authority).....................................[which was issued to him by ...............................(name and designation of the authority)] [Inserted by G.S.R. 962 (E), dated 30-12-1976. ]..................and sent to ......................(selling dealer)/[received by him from ........................(name of the purchasing dealer)] [ Inserted by G.S.R. 962 (E), dated 30-12-1976. ] and sent to.........................(notified authority of the selling dealer's State) in respect of the goods mentioned below (hereinafter referred to as the "Form").
Sl. No. No. of Bill/Invoice/Challan Date Description of Goods Quantity Amount
           
Now the conditions of the above written bond or obligation is such that the Obligor shall in the event of a loss suffered by the Government (in respect of which the decision of the Government or the authority appointed for the purpose shall be final and binding on the Obligor) as a result of the misuse of the Form, pay to the Government on demand and without demur the said sum of Rs ..................(Rupees..................) (in words) and shall otherwise indemnify and keep the Government harmless and indemnified against and from all liabilities incurred by the Government as a result of the misuse of such Form. THEN the above written bond or obligation shall be void and of no effect but otherwise shall remain in full force, effect and virtue. The Obligor further undertakes to mortgage/charge the properties specified in the Schedule hereunder written by execution of proper deed of mortgage/charge for the payment of the said sum [whenever called upon to do so by the assessing authority]. [Inserted by G.S.R. 962 (E), dated 30-12-1976.]