CENTRAL SALES TAX RULE, 1957.

 

INDEX

Rule No.

Rule Subject

1

SHORT TITLE

2

DEFINITION

3

CERTIFICATE OF REGISTRATION

4

RULE 4

5

RULE 5

6

RULE 6

7

RULE 7

8

RULE 8

9

AMENDMENT OR CANCELLATION OF CERTIFICATE OF REGISTRATION

10

RULE 10

11

DETERMINATION OF TURNOVER

12

RULE 12

13

PRESCRIPTION OF GOODS FOR CERTAIN PURCHASES

14

RULE 14

Bombay Rule

INTRODUCTION, BOMBAY RULE

BR1

SHORT TITLE AND EXTENT

BR2

DEFINITIONS

BR2A

FURNISHING OF SECURITY

BR2B

INSOLVENCY OR DEATH OF SURETY

BR3

MANNER IN WHICH ACCOUNTS SHALL BE KEPT

BR3A

AUTHORITY FROM WHICH CERTIFICATES REFERRED IN SUB-SECTION (2) OF SECTION 6 MAY BE OBTAINED AND CUSTODY THEREOF

BR3B

USE OF FORMS OF CERTIFICATE PRESCRIBED UNDER SUB-SECTION (2) OF SECTION 6

BR3C

AUTHORITY FROM WHICH DECLARATION FORM REFERRED TO IN SUB-SECTION (1) OF SECTION 6A MAY BE OBTAINED AND CUSTODY THEREOF

BR4

AUTHORITY FROM WHICH 1[AND THE CONDITIONS SUBJECT TO WHICH] DECLARATION FORMS MAY BE OBTAINED, USE, CUSTODY AND MAINTENANCE OF RECORDS OF SUCH FORMS AND MATTERS INCIDENTAL THERETO

BR4A

MAINTENANCE OF RECORDS OF CERTIFICATE AND DECLARATIONS UNDER SUBSECTION (2) OF SECTION 6, 6[SECTION 6A] AND CLAUSE (A) OF SUB-SECTION (4) OF SECTION 8 AND MATTERS INCIDENTAL THERETO

BR4AA

DECLARATION FORMS TO BE OBTAINED AND GIVEN FROM DELIVERY STATE

BR5

SUBMISSION OF RETURNS

BR5A

REMISSION OF TAX

BR4B

GRANT OF CERTIFICATE UNDER SECTION 8(4)(B)

BR6

ACCOUNTS, ETC., TO BE PRESERVED FOR THREE YEARS

BR7

FURNISHING OF INFORMATION, INSPECTION OF BOOKS, ACCOUNTS, ETC

BR8

DECLARATION AS TO MANAGER OF UNDIVIDED HINDU FAMILY, ASSOCIATION, ETC

BR9

INTIMATION IN THE EVENT OF CHANGE OF OWNERSHIP OR IN NATURE OF BUSINESS

BR9A

FORMS

BR9AA

SUBMISSION OF APPEAL UNDER SUB-SECTION (3H) OF SECTION 7 AND PROCEDURE THERETO

BR9B

REFUND OF TAX

BR9C

COLLECTION OF TAX BY REGISTERED DEALER

BR10

PENALTY