1088/173/Taxation-2
This sate is exempt from dated 3rd October, 1988,
tax under the provision of dated 5th October, 1988
entry No. 136 in the and G.N.F.D. STA-1089/
Schedule appended to 92/Taxation-2 dated
Government Notification, 9th February, 1990.
Finance Department No.
STA-1059-(iii)-G-1, dated
the 28th December, 1959
and the buyer, including
any subsequent buyer
purchasing these goods
(irrespective of whether
the buyer or any of the
subsequent buyer holds a
trade mark or a patent
in respect of the goods so
purchased or holds a
patent in respect of the
method or process of
manufacturing the goods
purchased) -
(i) shall not be entitled
to claim drawback,
set-off or refund under
any provisions of the
Bombay Sales Tax Act,
1959, or the Rules
framed thereunder, in
respect of purchases
of these goods; and
(ii) shall not give any
certificate in form,
31 under the Bombay
Sales Tax Rules, 1959
to any subsequent
purchaser of these
goods.
2. If the selling dealer
fulfils the conditions
specified in the appendix
hereto.
1. If the purchasing dealer 5-7-1980 to
furnishes to the selling date
dealer a declaration in
form BC bearing the seal
and signature of the Sales
Tax Officer or the
Assistant Commissioner of
Sales Tax as the case may
be, having jurisdiction
over the place of business
of the purchaser, declaring,
inter alia, that the goods
are required for use in the
manufacture of goods at the
said unit for sale within
the State or in the course
of inter-State trade or
commerce or in the course
of export out of the
territory of India or for
transfer outside the State
or in packing of goods so
manufactured and that the
purchase is made during the
period covered by the
certificate of entitlement.
2. The declaration furnished
by the purchasing dealer
shall be in printed form and
shall be serially numbered
in the chronological order
of issue and the dealer
shall keep mechanically
duplicated copies or carbon
copies of such certificates
duly signed and dated and
if required by the Sales Tax
Officer or the Assistant
Commissioner of Sales Tax as
the case may be, in whose
jurisdiction the unit is
situated, produce before
him such copies.
3. If the purchasing dealer
fulfils the conditions
specified in the appendix
hereto.
1. If the goods are used by 5-7-1980 to
the purchasing dealer in date
the manufacture of goods
at the said industrial unit
for sale within the State
or in the course of
inter-State trade or
commerce or in the course
of export out of the
territory of India or
transfer outside the State
or in packing of goods so
manufactured.
2. If the purchasing dealer
fulfils the conditions
specified in the appendix
hereto.
1. If the selling dealer
incorporates the following
declaration, in addition
to the certificate under
section 12-A of the Bombay
Sales Tax Act, 1959,
in the sale bill or cash
memorandum issued by him
in respect of the sale,
namely :-
This sale is exempt from
tax under the provision
of entry No. 136 in the
Schedule appended to
Government Notification,
Finance Department No.
STA-1059-(iii)-G-1, dated
the 28th December, 1959
and the buyer including
any subsequent buyer
purchasing these goods
(irrespective of whether
the buyer or any of the
subsequent buyer holds
trade mark or a patent
in respect of the goods
so purchased or holds a
patent in respect of the
method or process of
manufacturing the goods
purchased) -
(i) shall not be entitled to
claim drawback, set-off
or refund under any
provisions of the Bombay
Sales Tax Act, 1959, or
the Rules framed
thereunder, in respect
of the purchases of these
goods; and
(ii) shall not give any
certificate in form 31
under the Bombay Sales
Tax Rules, 1959 to any
subsequent purchaser of
these goods".
2. If the selling dealer
fulfils the conditions
specified in the appendix
hereto.
1. If the purchasing dealer
furnishes to the selling
dealer a declaration in
form BC bearing the seal
and signature of the
Sales Tax Officer or the
Assistant Commissioner of
Sales Tax as the case may
be, having jurisdiction
over the place of business
of the purchaser,
declaring, inter alia,
that the goods are
required for use in the
manufacture of goods at
the said unit for sale
within the State or in
the course of inter-State
trade or commerce or in
the course of export out
of the territory of India
or for transfer outside
the State or in packing
of goods so manufactured
and that the purchase is
made during the period
covered by the certificate
of entitlement.
2. The declaration furnished
by the purchasing dealer
shall be in printed form
and shall be serially
numbered in the
chronological order of
issue and the dealer shall
keep mechanically
duplicated copies or
carbon copies of such
certificates duly signed
and dated and if required
by the Sales Tax Officer
or the Assistant
Commissioner of Sales
Tax as the case may be
in whose jurisdiction
the unit is situated,
produce before him such
copies.
3. If the purchasing dealer
fulfils the conditions
specified in the appendix
hereto.
1. If the goods are used by
the purchasing dealer in
the manufacture of goods
at the said industrial
unit for sale within the
State or in the course of
inter-State trade or
commerce or in the course
of export out of the
territory of India or for
transfer outside the State
or in packing of goods so
manufactured.
2. If the purchasing dealer
fulfils the conditions
specified in the appendix
hereto.
Explanation I. - For the purpose of this entry "developing
regions" means. The regions mentioned and classified as such in
Government Resolution, Industries, Energy and Labour Department,
outlining the 1979 Scheme, the 1983 Scheme or the 1988 Scheme,
as the case may be.
Explanation II. - "Raw materials" include components, intermediate
goods, substances, consumables, stores and packing materials
which are utilised in the process of manufacture and packing
of finished products by the eligible industrial units referred
to in sub-entry (1) or (2), as the case may be.
Explanation III. - For the purposes of sub-entry (2) of this entry,
the word "manufacture" or its cognate expression used in this
entry would cover processes specified in clauses (i), (vii),
(xviii) and (xviii-a) of rule 3 of the Bombay Sales, Tax Rules,
1959.
APPENDIX
