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GOVERNMENT OF KARNATAKA
(Department of Commercial Taxes)
   
No. FD 287 CSL 2008
Office of the commissioner of Commercial Taxes, Karnataka, Vanijya Therige Karyalay, I Main Road, Gandhi Nagar, Bangalore, dated 03.02.2009
 
In exercise of the powers conferred by sub-section (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Government of Karnataka hereby makes the following rules, further to amend the Central Sales Tax (Karnataka ) Rules, 1957 namely:-
 
RULES
Title and commencement:
 
  • These Rules may be called the Central Sales Tax (Karnataka) (Amendment) Rules, 2009.
  • They shall come into force from the date of their publication in the Official Gazette.
 
Amendment of Rule 6:- In the Central Sales Tax (Karnataka) Rules, 1957 , in rule 6, after sub-rule (aaaa), the following sub-rule shall be inserted, namely:-
 
“(aaaaa) Notwithstanding anything contained in sub-rules (a), (aa), (aaa) and (aaaa), such class of dealers among the registered dealers as may be notified by the Commissioner of Commercial Taxes shall apply for obtaining the declaration or certificate form prescribed under rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, through the website notified by the Commissioner of Commercial Taxes in the manner and subject to the conditions specified in the notification issued by him.”
 
(B.A. Harish Gowda)
Commissioner of Commercial Taxes
in Karnataka, Bangalore
 
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