Gentlemen/Sir/Madam,

Certain amendments to the Central Sales Tax Act, 1956 have been carried out by the Finance (No. 2) Act, 2004 (No. 23 of 2004) by the Union Government and they have been assented to by the President of India on 10th September, 2004. Your attention is also invited to the Circular No. 2T of 2005 dt. 18th January, 2005 issued on the amendments to Central Sales Tax Act, 1956.

2. Sub-section (8) of section 8 of the Central Sales Tax Act, 1956 is amended by virtue of which a registered dealer has to furnish the prescribed declaration to the prescribed authority referred to in sub-section (4) of section 8 (Assessing Authority) obtained from the specified authority of the Central Government; i.e., Commissioner of Special Economic Zone. Earlier a registered dealer certified by the specified authority in the Special Economic Zone had to furnish prescribed declaration obtained from the concerned State Government to the specified authority. The amendment has come into force w.e.f. 10th September, 2004. Hereafter, "Form 1" obtained from the specified authority of the Central Government, i.e., Commissioner of SEZ only will be treated as valid.
    

3. As a result of this amendment, "Form I" issued by the Sales Tax Department will be valid for the sales upto 9th September 2004.
    

4. This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
    

5. You are requested to bring the contents of this circular to the notice of all the members of your association.