Declaration for taxed imported goods enables purchaser to claim concessional assessment for inter State sales to out of territory registered dealers.

A seller of goods imported into the National Capital Territory of Delhi and already subjected to tax under the Act must, on demand, furnish a declaration to the local purchasing dealer enabling the purchaser to claim assessment at a concessional rate for inter State sales to dealers registered outside the territory; the declaration must certify the cash memo/bill, confirm the goods are sold in the same form and identity as imported and already taxed under the Central Sales Tax Act, and include the seller's signature and registration certificate details.

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