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Ad.Com.(I&C)/CTO/CR/6/2005-06 , Bangalore, Dated 28..04.2005
1. In exercise of the powers conferred under Rule 157(1)(a) of the Karnataka Value Added Tax Rules, 2005, I, Ashok Kumar C.Manoli, Commissioner of Commercial Taxes, Karnataka, Bangalore, do hereby notify that the dealers whose annual turnover exceeds rupees Fifty lakhs and above for the year 2003-04 and onwards are permitted to use Delivery note in Form VAT 515 prescribed under section 53(2) of the KVAT Act 2003 (Karnataka Act 32 of 2004)
2. It is also notified that in respect of the following goods use of Delivery Note in Form VAT 515 is not permitted.
  1. Cotton
  2. Oilseeds
  3. Arecanut
4. .Rough Granites
5. Iron and steel scrap
This notification partially modifies the notification No. Adcom (I&C) CTO/CR-4/05-06 dated 12.4.2005, to the extent of permitting the dealers falling under para 1 above to permit use of form 515 instead of form 505. The form 515 can also be used for movement of goods within the limits of revenue district not as a result of sale.
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