Rule 8(1) of the Central Sales Tax (Assam) Rules, 1967 reads as under:-
“A registered dealer, who wishes to purchase goods from other such dealer on payment of tax at the rate applicable under the Act to sales of goods by one registered dealer to another for the purpose specified in the purchasing dealer's certificate of registration, shall obtain from the Superintendent of Taxes of his area, subject to rule 8F, a blank declaration Form 'C' for furnishing it to the selling dealer. Before furnishing the declaration to the selling dealer the purchasing dealer, or any responsible person authorised by him in this behalf, shall fill in all particulars required to be filled in the Form and shall also affix his usual signature in the space provided in the Form for this purpose. Thereafter the counterfoil of the Form shall be retained by the purchasing dealer and the other two portions marked "Original" and "Duplicate" shall be made over by him to the selling dealer”.
You are confusing us... tell us if the rule has been amended or not... or tell us the source of your "information" so that we can investigate:)
ReplyDeleteAnil Ji, you have pointed out rightly. Actually I am not confusing any one. In fact I am also confused becasye the department now a days is not issuing blank 'C' forms and surprisingly, I have not find any where that the aforesaid rule has been chanfged/ amended.
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