No.C1-2904/95/TX                                               Office of the Board of Revenue (Taxes),

                                                                              Thiruvananthapuram, Dt. 8-12-1995

Circular No.29/95/TX

Sub:-    K.G.S.T. Act 1963 – Sales of dyes and chemicals to coir
manufacturers – acceptance of declaration in Annexure -I – of the notification – SRO – 1727/93 – instructions issued – Regarding.

……….

As per item 1 of Schedule VI to notification SRO 1727/93, an exemption has been granted in respect of the turnover of Sales of Dyes and Chemicals to Coir/Handloom industries for use in the manufacture of Coir/Handloom products within the State, subject to the conditions that the seller shall obtain and produce before the assessing authority a certificate in the Form in the Annexure – II to the notification obtained from the purchaser, similar conditions have been stipulated in respect of item 10 of Schedule – III, item 2, 3, 4 & 7 of Schedule VI and item 1 and 2 of Schedule VII to the same notification.

Annexure II to the said notification is a form of statement to be submitted by the exporters of Tea to satisfy the requirement of item 7 of Schedule III to the notification, whereas Annexure I is worded to suit the requirements of other items mentioned in Para I above. Therefore all assessing authorities are directed to accept Annexure – I to notification SRO – 1727/93 instead of Annexure – II in the case of granting exemption in respect of the items enumerated in Para – 1 above.

                                                                                             Sd/-

                                                                                   Anil Kumar

                                                                          Secretary (Taxes) - II