Office Circular Format for Customers

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December 7, 2015

All Branches
Rocket Sales Ltd.

Reg : Sales Tax liability against non-submission of Declaration Forms

It is noticed from Sales Tax Assessment Orders of Depots and our factory that differential amount of Sales Tax has been imposed on us mainly due to non-submission of Sales Tax Declaration Forms for concessional rates of tax charged to our dealers on the implied understanding with them that they will be submitting the Declaration Forms entitling them for concessional rates of tax. In some of the cases the Declaration Forms submitted by them have been found to be defective at the time of assessment. In so far as the defective Declaration Forms are concerned, we can argue our case with the appellate authority but for non-submission of Declaration Forms we will have to bear the Sales Tax amount involved in lieu of such forms.

You will appreciate that we extend the facility of concessional rates of tax to the dealers on the implied undertaking by them that they will submit their declaration forms to us soon after the raising of our invoice on them and against unqualified supply of our products. It is learnt that Sales Tax Department provides the required number of Sales Tax Declaration Form to the dealer whose Sales Tax payments and Sales Tax returns are in order and hence if any dealer takes the plea that he is not getting the Forms it cannot be accepted. He can take up the matter with the higher authority if the Sales Tax Officer does not supply the requisite number of forms. In case if it is general complaint that the declaration forms are not supplied by the Sales Tax Dept., the matter may be agitated through Chamber of Commerce or  by approaching the higher authority.

It may, therefore, be clearly noted that henceforth the company will not bear the liability in lieu of non-receipt of the Declaration Form. If a dealer is not in a position to submit the Declaration Form, he is obliged to pay the amount represented by sales tax declaration forms and the amount is to be realized by raising debit note on such dealer.

In order to keep a track on pending Declaration Forms to be received from dealers, a dealer wise pending list of Declaration Forms is being circulated from Head Office from time to time for collecting the Forms.

Vice President

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