Bombay Sales Tax Rules, 1959


Section
Section Title
  INTRODUCTION
  1 SHORT TITLE View Judgements
  2 DEFINITIONS View Judgements
  3 PROCESSES NOT INCLUDED IN "MANUFACTURE" View Judgements
  4 Section 4 View Judgements
  5 SUBORDINATION OF OFFICERS View Judgements
  6 QUALIFICATIONS OF MEMBERS OF TRIBUNAL AND TERM OF OFFICE View Judgements
  6a OMITTED View Judgements
  6b OMITTED View Judgements
  7 APPLICATION FOR REGISTRATION OF DEALERS LIABLE TO TAX UNDER THE ACT View Judgements
  7a APPLICATION FOR OBTAINING FRESH CERTIFICATE OF REGISTRATION View Judgements
  7b LATE APPLICATION FOR FRESH CERTIFICATE OF REGISTRATION. View Judgements
  8 GRANT OF CERTIFICATE OF REGISTRATION View Judgements
  9 EXHIBITION OF CERTIFICATE OF REGISTRATION View Judgements
  10 CANCELLATION OF CERTIFICATE OF REGISTRATION View Judgements
  10a Omitted View Judgements
  11 APPLICATION FOR AUTHORIZATION OR PERMIT View Judgements
  11a APPLICATION FOR FRESH AUTHORIZATION, RECOGNITION OR PERMIT View Judgements
  12 section 12 View Judgements
  13 GRANT OF AUTHORIZATION OR PERMIT View Judgements
  13a SUBMISSION OF SPECIMEN SIGNATURE View Judgements
  13b DEATH OR INSOLVENCY OF SURETY OR TERMINATION OF SECRETARYSHIP AND CANCELLATION OF AUTHORIZATION, ETC View Judgements
  14 NOMINATION OF PERSONS BY AUTHORISED DEALER, ETC View Judgements
  15 MAINTENANCE OF CERTAIN REGISTERS BY REGISTERED DEALERS, AUTHORISED DEALERS, AND COMMISSION AGENTS HOLDING PERMITS View Judgements
  16 SURRENDER OF AUTHORIZATION, ETC View Judgements
  17 DECLARATION UNDER SECTION 50 View Judgements
  18 INFormATION UNDER SECTION 30 AND CHANGES IN Forms OF CERTIFICATE OF REGISTRATION, AUTHORIZATION, ETC View Judgements
  19 ADDITIONAL COPIES OF CERTIFICATE OF REGISTRATION, ETC View Judgements
  20 PRODUCTION OF CERTIFICATE OF REGISTRATION, ETC View Judgements
  21 Forms OF DECLARATION UNDER SECTIONS 8A, 11 AND 12 View Judgements
  21a Form OF CERTIFICATE TO BE FURNISHED BY DEALER IN SUPPORT OF HIS CLAIM FOR EXEMPTION IN RESPECT OF SALES DEEMED TO BE IN THE COURSE OF EXPORT OUT OF THE TERRITORY OF INDIA View Judgements
  22 SUBMISSION OF RETURNS View Judgements
  23 SPECIAL PROVISION FOR FIRST AND LAST RETURN IN CERTAIN CASES View Judgements
  23a PROVISIONAL RETURN AND PROVISIONAL REFUND AGAINST BANK GUARANTEE View Judgements
  24 TERMS AND CONDITIONS SUBJECT TO WHICH PERMISSION TO SUBMIT RETURNS FOR View Judgements
  25 CONSOLIDATED RETURNS View Judgements
  25a omitted View Judgements
  26 Forms OF SERVICE OF NOTICE UNDER SUB-SECTION (2) OF SECTION 32. View Judgements
  27 RETURNS BY DEALERS HAVING NO FIXED OR REGULAR PLACE OF BUSINESS IN THE View Judgements
  28 EXEMPTION FROM FURNISHING OF RETURN View Judgements
  29 TIME FOR PAYMENT View Judgements
  30 METHOD OF PAYMENT View Judgements
  31 NOTICE FOR PAYMENT OF TAX NOT PAID ACCORDING TO RETURN View Judgements
  31a PROCEDURE AND CONDITIONS FOR PAYMENT OF LUMP SUM BY WAY OF COMPOSITION OF View Judgements
  31aa CALCULATION OF THE CUMULATIVE QUANTUM OF BENEFITS View Judgements
  31b CONDITIONS FOR PERMISSION TO DEFER PAYMENT OF TOTAL AMOUNT OF TAX AS PER View Judgements
  31c CONDITIONS FOR PERMISSION TO DEFER PAYMENT OF TAX AS PER THE RETURNS TO THE View Judgements
  32 ASSESSMENT OF TAX View Judgements
  33 NOTICE UNDER SUB-SECTIONS (5) AND (6) OF SECTION 33 View Judgements
  34 Form OF NOTICE UNDER SECTION 35 AND DATE FOR COMPLIANCE THEREWITH View Judgements
  35 Form OF NOTICE UNDER SECTION 37(2) View Judgements
  35a NOTICE UNDER SECTION 37(1)(B)(II) View Judgements
  36 Form OF ORDER OF ASSESSMENT View Judgements
  37 OMITTED View Judgements
  38 SUPPLY OF COPY OF ORDER OF ASSESSMENT View Judgements
  39 ASSESSMENT CASE RECORD View Judgements
  40 OMITTED View Judgements
  40a OMITTED View Judgements
  40b OMITTED View Judgements
  40c DRAWBACK, SET-OFF OR REFUND OF TAX FOR CERTAIN GOODS HELD IN STOCK AT THE View Judgements
  40d DRAWBACK, SET-OFF, ETC View Judgements
  41 OMITTED View Judgements
  41a DRAWBACK, SET-OFF, ETC View Judgements
  41b DRAWBACK, SET-OFF, ETC View Judgements
  41bb DRAWBACK, SET-OFF ETC View Judgements
  41c DRAWBACK, SET-OFF, ETC View Judgements
  41d DRAWBACK, SET-OFF, ETC View Judgements
  41e DRAWBACK, SET OFF, ETC View Judgements
  41f DRAWBACK,SET-OFF,ETC View Judgements
  42 DRAW BACK, SET-OFF, ETC View Judgements
  42a DRAW-BACK, SET-OFF OR REFUND OF TAX PAID ON PURCHASES OF GOODS SOLD TO CERTAIN CLASSES OF DEALERS View Judgements
  42aa DRAWBACK, SET-OFF OR REFUND OF TAX PAID ON PURCHASES BEFORE THE NOTIFIED DAY BY A REGISTERED DEALER HOLDING A CERTIFICATE OF ENTITLEMENT UNDER ENTRY 136 OF THE SCHEDULE APPENDED TO THE GOVERNMENT NOTIFICATION, FINANCE DEPARTMENT NO View Judgements
  42ab DRAWBACK, SET-OFF OR REFUND OF TAXES PAID ON PURCHASES View Judgements
  42ac DRAWBACK, SET-OFF OR REFUND OF TAX PAID ON PURCHASES ON OR AFTER THE NOTIFIED DAY BY A REGISTERED DEALER HOLDING A CERTIFICATE OF ENTITLEMENT EITHER UNDER ENTRY 136 OF THE SCHEDULE APPENDED TO THE GOVERNMENT NOTIFICATION, FINANCE DEPARTMENT NO View Judgements
  42ad DRAWBACK, SET-OFF OR REFUND TO A 100 PER CENT View Judgements
  42b DRAWBACK, SET-OFF, ETC View Judgements
  42c DRAWBACK, SET-OFF OR REFUND OF TAX PAID ON THE PURCHASE OF NON-DUTY PAID POTABLE FOREIGN LIQUOR View Judgements
  42d DRAWBACK, SET-OFF, ETC View Judgements
  42e DRAWBACK, SET-OFF, ETC. OF PURCHASE TAX LEVIED AND PAID UNDER SECTION 13B. View Judgements
  42f DRAWBACK, SET-OFF, ETC View Judgements
  42g DRAWBACK, SET-OFF, ETC View Judgements
  42h DRAWBACK, SET-OFF, ETC., OF TAX PAID ON GOODS PURCHASED BY A DEALER HOLDING A TRADEMARK OR A PATENT. View Judgements
  42i OMITTED View Judgements
  42j DRAWBACK, SET-OFF, ETC. OF SALES TAX PAID ON PURCHASE BY A HOTELIER, ETC. View Judgements
  42k DRAWBACK, SET-OFF, ETC View Judgements
  43 DRAWBACK, SET-OFF, ETC View Judgements
  43a REMISSION OF PURCHASE TAX PAYABLE IN RESPECT OF PURCHASES OF GOODS SPECIFIED IN SCHEDULE E View Judgements
  43aa DRAWBACK, SET-OFF OR REFUND TO A SUCCESSOR View Judgements
  43ab DRAWBACK, SET-OFF, ETC View Judgements
  43c DRAWBACK, SET-OFF, ETC View Judgements
  43d DRAWBACK, SET-OFF, ETC View Judgements
  44 REMISSION OF PURCHASE TAX IN CERTAIN CASES View Judgements
  44a REMISSION OF PURCHASE TAX PAYABLE BY AUTHORISED DEALER IN CERTAIN CASES View Judgements
  44aa REMISSION OF TURNOVER TAX PAYABLE BY AN AUTHORISED DEALER IN CERTAIN CASES View Judgements
  44b REMISSION OF PURCHASE TAX PAYABLE IN RESPECT OF THE PURCHASES OF GOODS SPECIFIED IN SCHEDULE "E" MADE DURING THE PERIOD FROM 18-11-1975 to 31-12-1975 View Judgements
  44c REMISSION OF PURCHASE TAX PAYABLE IN RESPECT OF THE PURCHASES OF GOODS SPECIFIED IN SCHEDULE "E" MADE DURING THE PERIOD FROM 1-1-1976 TO THE DAY IMMEDIATE PRECEDING THE NOTIFIED DAY (BOTH DAYS INCLUSIVE) View Judgements
  44d COMPUTATION OF THE AGGREGATE SUMS FOR THE PURPOSE OF GRANT OF DRAWBACK, SET-OFF, ETC View Judgements
  45 CONDITIONS FOR GRANT OF DRAWBACK, SET-OFF OR REFUND. View Judgements
  46 FURTHER CONDITIONS IN RESPECT OF ADJUSTMENT OF DRAWBACK, SET-OFF, ETC View Judgements
  46a REDUCTION OF SALE PRICE FOR LEVY OF TAX View Judgements
  46b mum-14 mum-14 View Judgements
  46c DELETED View Judgements
  47 REIMBURSEMENT IN RESPECT OF DECLARED GOODS PURCHASED BEFORE THE NOTIFIED DAY View Judgements
  47a REIMBURSEMENT IN RESPECT OF DECLARED GOODS PURCHASED ON OR AFTER THE NOTIFIED DAY View Judgements
  48 ORDER SANCTIONING REFUND View Judgements
  49 REFUND ACCORDING TO REVISED RETURN View Judgements
  50 REFUND PAYMENT ORDER View Judgements
  51 REFUND ADJUSTMENT ORDER View Judgements
  52 CANCELLATION OF REFUND ADJUSTMENT ORDER View Judgements
  52a ORDER SANCTIONING INTEREST ON DELAYED REFUNDS View Judgements
  52b INTEREST PAYMENT ORDER View Judgements
  52c REFUND UNDER SUB-SECTION (6) OF SECTION 38 View Judgements
  53 PARTICULARS TO BE SPECIFIED IN BILL OR CASH MEMORANDUM View Judgements
  54 PRESERVATION OF BOOKS OF ACCOUNTS, REGISTERS, ETC View Judgements
  55 Form OF NOTICE FOR PRODUCTION OF DOCUMENTS, ETC View Judgements
  56 NOTICE OF INSPECTION View Judgements
  57 RETENTION OF BOOKS OF ACCOUNTS, REGISTERS AND DOCUMENTS SEIZED View Judgements
  58 SUBMISSION OF APPEALS View Judgements
  58a APPLICATION FOR DETERMINATION OF DISPUTED QUESTIONS, SUMMARY REJECTION, ETC View Judgements
  59 FURNISHING OF SECURITY View Judgements
  60 SUMMARY REJECTION View Judgements
  61 HEARING View Judgements
  62 NOTICE TO PERSON LIKELY TO BE AFFECTED ADVERSELY View Judgements
  63 SUPPLY OF COPY OF ORDER TO THE APPELLANT AND TO THE OFFICER CONCERNED View Judgements
  63a AWARD OF COSTS BY TRIBUNAL View Judgements
  64 NOTICE FOR RECTIFICATION OF MISTAKE UNDER SECTION 62 View Judgements
  65 FEES View Judgements
  66 QUALIFICATIONS OF A SALES TAX PRACTITIONERS View Judgements
  66a Form OF AUTHORITY UNDER SECTION 71 View Judgements
  67 AUTHORITY OF AGENT OF CONTINUE View Judgements
  68 ORDERS AND NOTICES View Judgements
  69 CERTIFIED COPIES OF DOCUMENTS AND ORDERS View Judgements
  70 INTIMATION ACCEPTING COMPOSITION MONEY View Judgements
  71 PENALTY View Judgements



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