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    <title>Amendments in the Handbook of Procedures, Vol.1, 2004-2009</title>
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    <description>Amendments limit reimbursement of Central Sales Tax on supplies from DTA to EOU/EHTP/STP units to payments supported by &#039;C&#039; Form, with an exception allowing ITES/BPO units to claim without &#039;C&#039; Form. The Development Commissioner must ensure purchases are essential for export production or export services. Documentary requirements include a Chartered Accountant&#039;s certificate confirming receipt in bonded premises, supplier invoice scrutiny, proof of payment and reconciliation with &#039;C&#039; Form (not required for ITES/BPO), and photocopy of the &#039;C&#039; Form issued to the supplier except for ITES/BPO units.</description>
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