No. C1-20361/95/TX                                   Office of the Board of Revenue (Taxes),

                                                                     Thiruvananthapuram, Dt. 15.7.1995

Circular No. 17/95

Sub:     Acceptance of declaration in Annexure – I of SRO. 1728/93- instructions issued.

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It has been brought to the notice of the Board that, certain assessing authorities are refusing to accept the declaration, prescribed in Annexure-I of SRO. 1728/93 furnished by the purchasers as a proof to show that the goods purchased are solely used for the manufacturing purpose. In this connection the attention of all officers are drawn to the under taking to be furnished by the buyers. It has been clearly stated in the Certificate of Annexure – I of SRO. 1728/93 that the buyer issuing the certificate is responsible to pay over to the Government the amount of tax concession they received if they fail to make use of the goods for the manufacture  of the items specified in the certificate issued by them. Hence all officers are requested to accept the Certificate prescribed as per the notification SRO. No. 1728/93. If any officer entertains any doubt as to the identity of the dealer issuing the certificate, the matter shall be immediately referred to the investigation branch or the assessing authority of the issuing dealer.

All Deputy Commissioners are requested to acknowledge the receipt of the Circular and obtain acknowledgement from their sub offices.

                                                                     Sd/-

                                                       Secretary (Taxes – II)