CENTRAL SALES TAX FORM
FORM 'A'
(See Rule 3)
Application for registration under section 7(1)/7(2) of the Central Sales Tax Act, 1956
To*,
‘I……………………………son of …………………………..on behalf of the dealer carrying on the business known as1………………………….within
the State of2…………………………………….hereby apply for a certificate of registration under Section 7(1)/7(2) of the Central Sales Tax Act, 1956
and give the following particulars for this purpose.
1. Name of the person deemed to be the Manager in relation to the business of the dealer in the said State.
2. Status or relationship of the person who makes this application (e.g. Manager Partner, Proprietor, Director, Office in-charge of the Government
business).
3. Name of the principal place of business in the said State and address thereof.
4. Name(s) of the other place(s) in the said State in which business is carried on and address of every such place.
5. Complete list of the warehouses in the said State in which the goods relating to the business are warehoused and address of every such warehouse.
6. List of the places of business in each of the other States together with address of every such place (if separate application for registration has been
made, or separate registration obtained under the Central Sales Tax Acto1956, in respect of any such place of business, particulars thereof should be
given in detail)
7. 3The business is.
Wholly
Mainly
Partly
Partly
Partly
8. Particulars relating to registration, licence permission, etc. issued under any law for the time being in force, of the dealer.
9. We are members of4……………………………………………………..
10. We keep our accounts in the language and script.
11. 5Name(s) and address(es) of the proprietor of the business/partners of the business/all person haying any interest in the business together with their
age, father's name etc.
Extend of
Present
Permanent
Signature6
Signature &
Interest in the
address
Address
Address of witness attesting
business
signature in col.8
1
2
3
4
5
6
7
8
9
12. Business in respect of which this application is made, was first started on…………………
13. The first sale in the course of inter-State trade was effected on …………………..
14. We observe the7……………… calendar and for purposes of accounts our year runs from the (English date)8………..day of ………….(Indian date) 8
…………………..day of ………….to the 7(English date/Indian date) ……………day of ……………...
15. We make up our accounts of sales to dale at the end of every month/quarter/half year/year.
9**
16. The following goods or classes of goods are purchased by the dealer in the course of inter-State trade or commerce for(a) 10[re-sale……………..]
(b) Use in the manufacture or processing of goods for sale ……………
(c) Use in mining .......................
(d) Use ill the generation or distribution of electricity or any other form of power ……………
(e) Use in the packing of goods for sale/resale …………………]
17.We manufacture, Process, or extract ill mining the following classes of goods or generate or distribute the following form of power
namely…………..]
18. The above statements are true 10 the best of my knowledge and belief.
S. No.
Name in full
Father’s/husband’s
Name
age
Date……………
Strike out portion or paragraph whichever is not applicable.
Name of the applicant in full..............................
Signature …………….…………….
Status in relation to the dealer…………………
CENTRAL SALES TAX FORM
FORM B
[See Rule 5(1)]
Certificate of Registration
No. ……………… (Central)
This is to certify that 1…………………….. whose principal place of business within the State of……………… is situated at………………..
has been registered as a dealer under section 7(1)/7(2) of the Central Sales Tax Act, 1956.
The business is.
Wholly2
Mainly
Partly
Partly
Partly
3
[The classes of goods specified for the purposes of sub-sections (1) and (3) of section 8 of the said Act is/are follows and the sales of
these goods in the course or inter-State trade to the dealer shall be taxable at the rate specified in that sub section subject to the
provisions or sub-section (4) or the said section:
(a) For re-sale……………..
(b) For Use in the manufacture or processing of goods for sale ……………
(c) For Use in mining.......................
(d) For Use ill the generation or distribution of electricity or any other form of power ……………
(e) For Use in the packing of goods for sale/resale …………………
The dealer, manufacturer, process, or extracts in mining, the following classes of goods or generates or distributes the following form of power,
namely……………]
The dealer’s year for the purpose of accounts runs from …………. Day of ………… to the ……….. day of ………….
The dealer has no additional place of business/ has additional place(s) of business as stated below:
(a) In the State of registration.
(b) In other States.
The dealer keeps warehouses at the following places within the state of registration:
(1) ……………………..
(2) ……………………..
(3) ……………………..
This certificate is valid from………………….. until cancelled.
Date....................
(Seal) ………….
Signed ………………….
(Notified Autborily)
CENTRAL SALES TAX FORM
FORM G
(Form of Indemnity Bond)
[See Rule 12 (2) & 12 (9)]
KNOW ALL MEN BY THESE PRESENTS THAT I……………………………………….. S/o …………………………registered dealer
under the Central Sales Tax Act 1956, under registration No. …………….dated ………….. in the State of ………………/*We/M/S………….... /* a
firm/* a company registered under the laws of India and having its registered office at……………registered dealers under the Central Sales Tax Act.
1956, under registration No…………….in the state of ……………. (Hereinafter called the obligor) *is/*are held and firmly bound into the president of
India/Governor of…………………. (Hereinafter called the Government) in the sum of …………… (Rupees in words) …………………..well & truly
to be paid to the Government on demand and without demur for which payment to be well & truly made. I bind myself & my heirs, executors,
administrators, legal representatives & assign / * We bind ourselves, our successor, & assigns and the persons for the time being having control over
assets & affairs.
Signed this ……………………….. Day of …………………… one thousand nine hundred & …………………..
WHEREAS sub rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, requires that in the event of a blank or a duly
completed form of deflation is lost while, it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer & as the
case may be also a selling dealer each to furnish an indemnity bond to, in the case of a purchasing dealer, the notified authority from whom the said
form was obtained and in the case of a selling dealer, the notified authority of his State.
AND WHEREAS the obligor herein is such * purchasing dealer / * selling dealer.
AND WHEREAS, the obligor has lost the declaration in * form C/ * form F/ * the certificate in *form EI/*form EII, bearing
No………………..*which was blank/*duly completed, and was issued to him by ……………………… (Name and designation of the authority)
…………………. *which was issued to him by …………………………….. (Name and designation of the authority) and sent to ………………….
(Selling dealer) ………………………../*received by him from ………………… (Name of the purchasing dealer) …………………………and sent to
……………………………… (Notified authority of the selling dealers State) in respect of the goods mentioned below (hereinafter referred to as the
"form"):
S.No.
No. of bill invoice/challan
Date
Description of goods
Quantity
Amount
Now the condition of the above written bond or obligation is such that the Obligor shall in the event of a loss suffered by the Government (in respect
of which the decision of the Government or the authority appointed for the purpose shall be final and binding on the Obligor} as a result of the misuse of
the form, pay to the Government on demand and without demur the said sum of Rs. …………………….(Rupees in words)………………… and shall
otherwise Indemnify and keep the Government harmless and indemnified against and from all liabilities Incurred by the Government as a result of the
misuse of such form. THEN the above written bond or obligation shall be void and of no effect but otherwise shall remain in full force, effect and virtue.
The Obligor further undertakes to mortgage/charge the properties specified in the schedule hereunder written by execution of proper deed of mortgage/
charge for the payment of the said sum, [whenever called upon to do so by the assessing authority].
SCHEDULE
(Give details of properties mortgaged/charged)
AND THESE PRESENTS ALSO WITNESSETH THAT the liability of the Obligor hereunder shall not be impaired or discharged by reason
of any forbearance, act or omission of the Government or for ally time being granted or indulgence shown by the Government.* [or by reason of any
change in the constitution of the obligor in cases where the obligor is not an individual].
The Government agrees to bear the stamp duty, if any chargeable on these presents.
IN WITNESS WHEREOF THE obligor **has set his hand/** has caused these presents executed by its authorised representatives, on the day,
month and year above written.
Signed by the above named Obligor
In presence of
1.
2.
…………………………………………….
(Obligor's Signature).
Accepted for and on behalf of the President of India/Govt' of …………………… by name and designation of the officer duly authorized in pursuance of Article 299(1) of
the Constitution, to accept the bond for and on behalf of the President of India/ Governor of………………………………………..
In presence of
1.
2.
…………………………………….
Name & Designation of the Officer.
CENTRAL SALES TAX FORM
FORM III -A
[See rule 5C (2)]
Form of appeal against an order demanding security under sub-sections
(2A), (3A), (3D) and (3G) of Section 1 of the Central Sales Tax Act, 1956
To,
The ……………………………………………
Name of the dealer ……………………………
Address ……………………………………….
Date of order appealed against ………………..
Date of communication of the order appealed against …………………………..
Name and designation of the officer who passed the order ……………………..
The appellant whose only/principal place of business is situated at ………………in …………………circle has applied for registration
under Section 7(1)/(2) of the Central Sales Tax Act, 1956. His turnover during the period from …………….to …………./ annual
turnover on account of inter-State sales was Rs. ………….He expects that he will be liable to pay tax under the Chhattisgarh General
Sales Tax Act, 1958/the Central Sales Tax Act. 1956. His estimated annual purchases in the course of inter-State trade or commerce
and/or estimated receipts of goods on transfer for sale in this State are expected to be of Rs. ………….
OR
The appellant(s) hold(s) a registration certificate No…………, granted to him/them under Section 7(1)/(2) of the Central Sales Tax
Act, 1956 on………………..
2. The registering authority has demanded security by way of cash/bank guarantee for Rs……….. Under sub- section (2A),(3A),(3D)
or (3G) of Section 7 of the Central Sales Tax Act. 1956.
3. The appellant has furnished the whole/one-half of the security demanded from him.
4. The appellant requests that this appeal be heard on one-half of the security demanded from him:
…………………………………………………… (Here give the reasons for the request).
5. The appeal has been filed on the following grounds:
………………………… (Here enter the grounds on which this appeal has been preferred).
6. The appellant prays that the security demanded be reduced/the nature of security be modified to the extent indicated below:
………………………………………………….
The appellant whose name has been given above hereby declare that what is stated herein is true to the best of his information and
belief.
……………………………………….
To be signed by the appellant or by an agent duly authorised in
writing by the appellant in this behalf.
CENTRAL SALES TAX FORM
FORM IV -A
Application for obtaining books of Declaration Forms
[See rule 8(1-A)]
To,
The Sales Tax Officer
……………………….
Sir.
*I/We…………….*am/are
carrying
on
business
under
the
name
and
style
of…………………………situated
at
……………………….*(city/town/vil1age)…………………..Tahsil………………District
and
holding
Registration
Certificate
No.
………………….*My/Our principal place of business situated …………………………at is under your jurisdiction and *I/We have got the following
additional places of business:
……………………………………………………….
AND/OR
1. *I/We have received the goods from *my/our other place of *business/agent/principal outside the State of Chhattisgarh on transfer.
2. *I/We request that ………………………...books of declaration Form 'C/F' each containing 25 forms be supplied to *me/us, the fee for which *I/We
have paid into the treasury and in support of which *I/We enclose a treasury receipted Challan in Form X bearing No ………………
3. *I/We declare that *my/our Registration Certificate mentioned above is in force and has not been cancelled by this date.
4. *I/We further declare that I/We am/are not in arrears of any tax and/or penalty for any period under the Act.
OR
I/We am/are in arrears of tax and/or penalty under the Act, the particulars of which are given below:
Period
Amount of tax/ penalty
1. ...................
2. ...................
3. ...................
4. ...................
...................
...................
...................
...................
………………………………………………………………
“Signature of the Proprietor/Manager/ Secretary of the Company/Partner of the firm”
Received ……………………………books containing form No. form …………………………………to ……………………………
…………………………………
Signature of the dealer or his authorised representative
*Strike out whichever is not required.
CENTRAL SALES TAX FORM
FORM-IX
Declaration under rule 10 of the Chhattisgarh Sales Tax (Central) Rules. 1957, made under the Central Sales Tax Act. 1956
[See rule 10]
I/We …………………of ……………………carrying on the business (es) known as …………………at ……………and other places in the State of
Chhattisgarh *as ……………………….and liable to pay tax under the Central Sales Tax Act. 1956 do hereby declare that I. Shri
……………………….(here give name and address) ………………………………….whose signature is appended below and who am/is (mention here
the status or designation) ……………………………of the said concern shall be deemed to be the Manager of the said business(es)
……………………for all places within the State of Chhattisgarh for the purpose of the said Act: and shall, at all times, comply with the provisions of the
said Act and the rules made there under: Place ……………………..
Date ………………………
*Enter here one of the following. as may be applicable :
Signature ……………………………
#Status ………………………………
(a) The guardian/trustee …………………………..on behalf of ……………………….
(b) An undivided Hindu family knows as ……………………………………………….
(c) An association/club/society known as ……………………………………………….
(d) A firm known as ……………………………………………………………………..
(e) A private limited company known as ………………………………………………..
(f) A public limited company/co-operative society knows as.
#the declaration shall be signed in the case of(i) An undivided Hindu family
(ii) An association/club
(iii) A firm
(iv) A private limited company
(v) A public limited company or co- operative society,
By its Manager or Kana.
By its President or Chairman and the Secretary:
By the partners having a total share of not less than 50 per cent.
By all its Directors or where there are no Directors. by the authorised
representative of the company nominated by the Chairman.
By the Managing Agents or where there are no Managing Agents, by the
Managing Directors or the Chairman of Board of Directors and the Secretary.
CENTRAL SALES TAX FORM
FORM XIV
Form of appeal against an order of assessment or penalty or refund under the Central Sales Tax Act. 1956
[See Rule 10-A]
(Space for Court-fee Stamp)
To,
The ………………………….
The ………day of ………19 ………..
Date of order appealed against ……………..
Date of communication of the order appealed against …………………………..
Name and Designation of the officer who passed the order …………………………
Period of assessment -from ………………….to ………………….
Amount of tax assessed under Sec …………..of the ……………..Act, read with Sec. 9(2) of the
Central Sales Tax Act, 1956.
Amount of penalty imposed under Sec …………….of the ……………..the Central Sales Tax Act. 1956
Amount of penalty imposed under section 10-A of the Central Sales Tax Act. 1956
Amount paid against tax
Amount paid against penalty
Balance payable against tax
Balance payable against penalty
Rs. ……………..
Rs. ……………..
Rs. ……………..
Rs. ……………..
Rs. ……………..
Rs. ……………..
Rs. ……………..
The petition of ……….carrying on business known as ………….bearing Central Sales Tax Registration No. ……….whose only/principal place of
business in the circle ……………..is situated at ……………Post office showeth as follows :
1. Under the Central Sales Tax Act, 1956, your petitioner has been assessed on a total amount of Rs. …………….for the period from …………….to
…………..to tax, and penalty imposed under section ………………….of the …………….Act read with section 9(2) of the Central Sales Tax Act. 1956.
2. The notice of demand is attached hereto.
3. A certified copy of the order appealed, against is attached.
4. Your petitioner has paid all taxes assessed and/or penalty imposed under the order appealed against by Treasury challan No. ……….dated………….
OR
Your petitioner has paid one-third of the amount of the tax with penalty in respect of which this appeal has been preferred by Treasury challan No……….
dated ……………and prays that his appeal may be entertained on payment of this small amount and that the recovery of the balance of the amount may
he stayed pending final decision in this appeal on the following grounds, namely:
.
5. Your petitioner's turnover and the taxable turnover of sales in the course of inter-State trade or commerce under the provisions of the Central Sales Tax
Act of the business for the period from………………,to……….....,amount to Rs…………….. ,& Rs …………………respectively.
6. Such turnover of inter-State sales was the whole turnover of inter-State sales of the petitioner during the period. The petitioner had no other turnover of
inter-State sales either taxable or otherwise during the said period.
7 Your petitioner has made a return of his turnover to the office of the …………….under the said Act and has complied with all the terms of the notice
served on him by the ………………under the said Act.
8. Enter here the grounds on which you rely for the purpose of this appeal.
.
9. Your petitioner, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable under the Act or a refund of
Rs……………., may be granted or that the assessment may be cancelled and/or the case remanded for assessment or that the order of the
…………………..imposing a penalty of Rs. …………..upon your petitioner may be said aside.
Your petitioner ………………….named above does hereby declare that what is stated herein is true to the best of his information and belief.
.
To be signed by the appellant or by an agent duly authorized
in writing in this behalf by the appellant,
Note: Strike out whichever is not required.