Date:- 17-3-2001

Dear Members,

We are being treated as Bonded Laborer and Free Service Provider by the Government Machinery. The following Trade Circular is a glaring example:-

Office of the
Commissioner of Sales Tax
8th Floor, Vikrikar Bhavan,
Mazgaon, Mumbai - 400 010.


Trade Circular

Sub:- Amendments of the Central Sales Tax (Bombay) Rules, 1959.
Ref:- Government Notification No. CST-1399/CR-19/Taxation-1, Mantralaya . Dated 10th November 2000.

Gentlemen/Sir/Madam,

Various amendments have been carried out to be Central Sales Tax (Bombay) Rules, 1957 by the Government Notification No. CST-1399/CR-19/Taxation-1, dated 10th November 2000. the amendments are explained as under:-

• Single E-I/E-II Form for the whole financial Year.
  The Provision to rule 3B(2) and rule 3B(4) have been deleted. In view of this deletion, single certificate in Form E-I/E-II can be issued for all the transaction carried our between two dealers in one Financial year.

• Period for the preservation of books of accounts:
  Rule 6 is amended to extend the period for preservation of books of accounts etc by a registered dealer from three years to eight years.

• "Assessing Authority" defined:-
  Clause (iv) in rule 2 is submitted to provide for the definition of an "Assessing Authority.

• The words "Sales Tax Officer/s" submitted by the words. "Assessing Authority / Authorities.
  In rule 3A, 3C, 4, 4A, 8, 9 and 9B the words, "Sales Tax Officers", have been substituted by the words, "Assessing Authority / Authorities"

• Deputy Commissioner Appellate Authority.
  An amendment to rule 9AA has been carried our whereby an appeal against the order passed under Central Sales Tax shall lie with the Assistant Commissioner or the Deputy Commissioner of Sales Tax as the case may be.

• All the above amendments have come into force from the date of the Notification, i.e. 10th November 2000.

• You can requested to bring the contents of this circular to the notice of the members of your Association.