Rule 12 - Declaration for goods sold locally that have been imported into Delhi and already subjected to tax under the Act - Central Sales Tax (Delhi) Rules, 2005

12. Declaration for goods sold locally that have been imported into Delhi and already subjected to tax under the Act.- A dealer who sells locally goods which were importedby him from places outside the National Capital Territory of Delhi and which at the time of theirimport into the said territory have already been subjected to a tax under the Act shall, ondemand, furnish to the local purchasing dealer a declaration in the following form to enablethe latter to claim assessment at concessional rate in respect of the sale of such goods madeby him in the course of inter-State trade and commerce to dealers registered under the Acthaving his/their place of business outside the National Capital Territory of Delhi:- DECLARATION Certified that the goods mentioned in Cash Memo/Bill No. …………….. dated ………………… are being sold to ………………………….. in the same form and identity in which they were imported and that they have already been subjected to tax under the Central Sales Tax Act, 1956, in respect of sales in the course of inter-State trade or commerce which resulted in the import of the goods into the National Capital Territory of Delhi. Signature of the seller Registration Certificate No. ……………………………… Dated …………………