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No. KSA. CR. 92/2005-06, Bangalore, dated 17.5.2005
Karnataka Gazette, Extraordinary, dated 17th May, 2005

In exercise of the powers conferred on me by sub-section (1) of Section 38 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), I Ashok Kumar C. Manoli, Commissioner of Commercial Taxes, Karnataka do hereby notify that the following dealers shall be required to produce accounts in support of the return filed by them for any month beginning from 1st April, 2005 and ending on 30th June, 2005, namely.-
1. Dealers who are claiming exemption from tax or deferment of tax payable as being new industrial units covered by any notification issued under sub-section (2) of Section 5 or clause (a) of sub-section (3) of Section 42 of the Karnataka Value Added Tax Act, 2003.
2. Dealers who have not furnished declarations or certificates along with the return in cases of claim to exemption from tax or concessional rate of tax or non-liability to tax on sales or purchases or dispatches referred to in the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
3. Dealers who have not furnished the certificates prescribed or copies of documents relating to sales made in the course of export, along with the return.
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