Amendment to Central Sales Tax Rules clarifies turnover reporting for goods listed in the Fourth Schedule under C Form and non C Form. Amendment revises Form 1 of the Central Sales Tax (Delhi) Rules, 2005 by substituting field R7.3 to record 'Turnover of goods sold against C-Form [Fourth Schedule of the DVAT Act]' with separate entries for goods described in the Fourth Schedule and specified tax rates, and by substituting field R7.7 to record 'Turnover of goods sold without C Form [Fourth Schedule of DVAT Act]' with corresponding rate entries.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Central Sales Tax Rules clarifies turnover reporting for goods listed in the Fourth Schedule under C Form and non C Form.
Amendment revises Form 1 of the Central Sales Tax (Delhi) Rules, 2005 by substituting field R7.3 to record "Turnover of goods sold against C-Form [Fourth Schedule of the DVAT Act]" with separate entries for goods described in the Fourth Schedule and specified tax rates, and by substituting field R7.7 to record "Turnover of goods sold without C Form [Fourth Schedule of DVAT Act]" with corresponding rate entries.
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