Issuance of Declaration Forms shifted to Special Zone level, centralising form issuance and administrative responsibility. Issuance of Declaration Forms shall be performed at the level of the Special Zone for dealers under its jurisdiction, modifying prior transfer-of-jurisdiction orders; departmental units and Special Zone VATOs/AVATOs are directed to implement and circulate this administrative change under the Commissioner's authority pursuant to the Delhi Value Added Tax Act and the Central Sales Tax Act.
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Provisions expressly mentioned in the judgment/order text.
Issuance of Declaration Forms shifted to Special Zone level, centralising form issuance and administrative responsibility.
Issuance of Declaration Forms shall be performed at the level of the Special Zone for dealers under its jurisdiction, modifying prior transfer-of-jurisdiction orders; departmental units and Special Zone VATOs/AVATOs are directed to implement and circulate this administrative change under the Commissioner's authority pursuant to the Delhi Value Added Tax Act and the Central Sales Tax Act.
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