HB of procedure Amended -Domestic sale by EOUs etc. - Reimbursement of CST on supplies to EOUs

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....entence of Paragraph l h) of 'DTA SALE ENTITLEMENT of Appendix 42 as amended by Public Notice No. 36dt. 27th august, 1997, the words and expression 'except as provided in paragraph II(ii)' shall be corrected to read as 'except as provided in paragraph II b)'. • Appendix 43 (excluding the Annexures) shall be substituted by Annexure A to this Public Notice. • In Annexure 1 to Appendix 43, the opening sentence shall be substituted by the following; Application for claiming reimbursement of Central Sales Tax against 'C' Form for the goods brought into the bonded Premises of the EOU/EPZ/FTZ/EHTP/STP units. • In Annexure 1 to Appendix 43, "EHTP/STP" shall be inserted in S.No; 3(a) after the expression "EO....

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....om DTA to EOU/EPZ/FTZ/EHTP/STP units must be utilised by them for production of goods meant for export and/or utilised for export production and may include raw material, components, consumables, packing materials, capital goods, spares, material handling equipment etc. on which CST has been actually paid by the EOU/EPZ/FTZIEHTP/STP units. • While dealing with the application for reimbursement of CST, the Development commissioner or the designated officer of EH TP/STP shall see, inter alia, that the purchases are essential for the production of goods meant for export and/or to be utilised for export production by the units. • The Procedure to be followed in this regard is indicated hereinafter and shall be strictly....

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....p;           Chartered Accountant's Certificate showing details as per Annexure-ll: b.            Original invoice/bill of the supplier showing details regarding the description of goods, quantity, value, amount of CST paid etc. and the CST registration number of both the buyer and supplier: c.            Photostat copy of C Form issued by the purchaser to the supplying unit with reference to the counterfoil produced by the unit. The counterfoil of C form will be returned to the unit after making suitable endorsement like 'cancelled/CST reimbursed' duly signed by the authorised....

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.... reimbursement will be made on quarterly basis. No claim for reimbursement will be normally entertained if not claimed within a period of six months from the completion of the quarter in which the claim has arisen. In exceptional cases, the Development Commissioner may consider delayed applications after satisfying that the delay was due to genuine grounds. h.            The claim for CST reimbursement for the amount below Rs.1 00/- oh any single invoice will not be entertained. i.            The disbursing authority for the claim of reimbursement of CST will be Development Commissioner/Designated officer of EHTP/STP who will ....