Preliminary Published vide in the Gazettee of India Extraordinary Part 2 dated 28-2-1957 vide Notification S.R.O. No. 644. Dated 28-2-1957

In exercise of the powers conferred by sub-section (1) of section 13 of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby makes the following rules, namely :. -

R.1 .

These Rules may be called the Central Sales Tax (Registration and Turnover) Rules, 1957.

R.2 .

In these rules, unless the context otherwise requires :-

(a) 'Act' means the Central Sales Tax Act, 1956;

(aa) 'Authorised officer' means an officer authorised by the Central Government under clause (b) of sub-section (4) of section 8;

(aaa) 'Company' means a company as defined in section 3 of the Companies Act, 1956 (1 of 1956), and includes a foreign company within the meaning of section 591 of that Act;

(b) 'Form' means a form appended to these rules;

(c) 'Notified authority' means the authority specified under sub- section (1) of section 7;

(cc) 'Prescribed authority' means the authority empowered by the Central Government under sub-section (2) of section 9, or the authority prescribed by a State Government under clause (e) of sub-section (4) of section 13, as the case may be;

(d) 'Section' means a section of th

R.3 .

(1) An application for registration under section 7 shall be made by a dealer to the notified authority in Form 'A' and shall be :-

(a) signed by the proprietor of the business, or, in the case of a firm, by one of its partners, or, in the case of a Hindu Undivided Family, by the Karta or manager of the family, or, in the case of a company, by a director, managing agent or principal officer thereof, or, in the case of a Government, by an officer duly authorised by that Government, or, in the case of any other association of individuals, by the principal officer managing the business; and

(b) verified in the manner provided in the said Form 'A'.

(2) Where a dealer has more than one place of business within a State, he shall make a single application in respect of all such places, name in such application, one of such places as the principal place of business for the purposes of these rules and submit su

R.4 .

(1) An application for registration under sub-section (1) of section 7 shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under the Act.

(2) An application for registration under sub-section (2) of section 7 may be made at any time after the commencement of the Act.

(3) A fee of Rs. 25 shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court-fee stamps affixed to such application.

R.5 .

(1) When the notified authority is satisfied, after making such enquiry as it thinks necessary, that the particulars contained in the application are correct and complete and the fee referred to in sub-rule (3) of rule 4 has been paid, it shall register the dealer and grant him a certificate of registration in Form 'B' and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein.

(2) When the said authority is not satisfied that the particulars contained in the application are correct and complete, or where the fee referred to sub-rule (3) of rule 4 has not been paid, he shall reject the application for reasons to be recorded in writing :

Provided that before the application is rejected, the applicant shall be given an opportunity of being heard in the matter and, as the case may be, of correcting and completing the said particulars or complyin

R.6 .

The certificate of registration granted under sub-rule (1) of rule 5 shall be kept at the principal place of business mentioned in such certificate and a copy of such certificate granted under the said sub-rule shall be kept at every place of business within the State other than the principal place of business, mentioned in such certificate.

R.7 .

(1) Where a dealer desires the certificate of registration granted to him under these rules to be amended, he shall submit an application for this purpose to the notified authority setting out the specific matters in respect of which he desires such amendment and the reasons therefore, together with the certificate of registration and the copies thereof, if any, granted to him; and such authority may, if satisfied with the reasons given, make such amendments, as it thinks necessary, in the certificate of registration and the copies thereof, if any, granted to him.

(2) The provisions of rule 6 shall apply in relation to such amended certificate and copies thereof, as they apply in relation to the original certificate and copies thereof.

R.8 .

(1) Where the certificate of registration granted to a dealer is lost, destroyed, defaced or mutilated, he may on application made in this behalf to the notified authority and on payment of a fee of five rupees obtain a duplicate copy of such certificate.

(2) The fee payable under sub-rule (1) shall be paid in the form of court fee stamps.

R.9 .

(1) A notified authority shall, before amending, or cancelling, as the case may be, the certificate of registration of a dealer under sub-section (4) of section 7, give him an opportunity of being heard in the matter.

(2) If the certificate of registration is proposed to be amended, the dealer shall forthwith produce to the notified authority, the certificate of registration and the copies thereof, if any, granted to him, for having them amended.

(3) If the certificate of registration is cancelled, the dealer shall forthwith surrender to the notified authority the certificate of registration and the copies thereof, if any, granted to him.

R.10 .

If any dealer desires to apply under sub-section (5) of Section 7 for the cancellation of his registration, he shall submit within the time, specified in that sub-section to the notified authority an application in that behalf together with the certificate of registration and copies thereof, if any, granted to him; and such application shall be dealt with in accordance with the provisions of that sub-section.

R.11 .

(1) The period of turnover in relation to any dealer liable to pay tax under this Act shall be the same as the period in respect of which he is liable to submit returns under the general Sales Tax Law of the appropriate State:

Provided that in relation to a dealer who is not liable to submit returns under the general Sales Tax Law of the appropriate State, the period of turnover shall be a quarter ending on the 30th June, 30th September, 31st December and 31st March, as the case may be, in the financial year.

(2) Omitted by GSR 1362, Notification No. F-8/23/69 St. dated 9th June, 1969.

[Provisions of Rule 11(2) enacted in section 8-A of the Act]

R.12 .

(1) The declaration and the certificate referred to in sub-section (4) of section 8 shall be in Forms 'C' and 'D' respectively :

Provided that Form 'C' in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1976, may also be used up to the 31st December, 1980 with suitable modifications:

Provided further that no single declaration or certificate shall cover more than one transaction of sale, except in cases where the total amount of sales made in a financial year, covered by one declaration or certificate, is equal to or less than Rupees One Lakh or such other amount as the Central Government may, by a general order, notify in the Official Gazette.

Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over

R.13 .

The goods referred to in clause (b) of sub-section (3) of section 8 which a registered dealer may purchase, shall be goods intended for use by him as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants, in the manufacture or processing of goods for sale or in mining, or in the generation or distribution of electricity or any other form of power.