What does Section 3 of The Central Sales Tax (Assam) Rules 1957 say?

Less- (1) Sale price of exempted goods (2) Sale prices of goods returned on which tax has already been paid. (3) Amount of any debt written off Turnover Tax payable on turnover

What does Section 3 of The Central Sales Tax (Assam) Rules 1957 say?

Less- (1) Sale price of exempted goods (2) Sale prices of goods returned on which tax has already been paid. (3) Amount of any debt written off Turnover Tax payable on turnover

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The Central Sales Tax (Assam) Rules 1957

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Sections

1. Turnover returned

Section 1

2. Turnover determined

Section 2

3. Aggregate of the sale prices in respect of goods sold in the course of inter-State trade and commerce

Section 3

1. Under the Central Sales Tax Act, 1956 your petitioner has been assessed on a turnover of Rs...... for sales of*...... for the period from...... to........

Section 1

2. Under sub-section (1) of Section 21/sub-section (2) of Section 36 of the Assam Sales Tax Act, 1947, a penalty of Rs..... has been imposed on your petitioner.

Section 21

3. The notice of demand which your petitioner received on..... is attached.

Section 3

4. A certified copy of the order appealed against is attached.

Section 4

5. Your petitioner's turnover, according to the provisions of the Central Sales Tax Act, 1956, for the period from..... to..... were as under :

Section 5

6. Such turnover was the whole turnover of your petitioner during the period. Your petitioner had no other turnover taxable under the Central Sales Tax Act, 1956, during the said period.

Section 6

7. Your petitioner has made a return of his turnover to the office of the Superintendent under Section 16 of the Assam Sales Tax Act, 1947 and has complied with all the terms of the notice served on him by the Superintendent under Section 17 of the said Act.

Section 16

8. Your petitioner was prevented by sufficient cause for making the return required by Section 16 of the Assam Sales Tax Act, 1947 or did not receive the notice issued under sub-section (2) Section 17 or had not a reasonable opportunity to comply or was prevented by sufficient cause from complying with the terms of the notice or from producing the evidence required under subsection (3) of Section 17, as more particularly specified in the statement hereto annexed.

Section 16

10. Your petitioner, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable under the Central Sales Tax Act, 1956 or that assessment be set aside and/or remanded to....... for assessment or that the order of the....... imposing a penalty of Rs....... upon your petitioner may be annulled.

Section 10

the-central-sales-tax-assam-rules-1957.json • 15 Sections • Assam

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    "slug": "the-central-sales-tax-assam-rules-1957",
    "title": "The Central Sales Tax (Assam) Rules 1957",
    "short_title": "The Central Sales Tax (Assam) Rules 1957",
    "act_number": "Published vide Notification No. FTX 7/57/44",
    "act_year": 1957,
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    "description": "The Central Sales Tax (Assam) Rules 1957",
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        {
            "number": "1",
            "title": "1. Turnover returned",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Turnover determined",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
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        },
        {
            "number": "3",
            "title": "3. Aggregate of the sale prices in respect of goods sold in\n\t\t\t\tthe course of inter-State trade and commerce",
            "chapter": null,
            "content": "Less- (1) Sale price of exempted goods (2) Sale prices\n\t\t\t\tof goods returned on which tax has already been paid. (3)\n\t\t\t\tAmount of any debt written off\nTurnover\nTax payable on turnover",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Total dues",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Amount already paid.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Net balance due Assessed under section........",
            "chapter": null,
            "content": "Superintendent of Taxes Date......................\nForm No. V\nForm No. V\nThe Central Sales Tax (Assam) Rules, 1957\nForm of Appeal\nForm of Appeal\nThe.........\nThe.............day of 19..................\nDate of order appealed against ...........\nName and designation of the officer who passed the order.\nPeriod of assessment from to..................\n(a) Goods taxable at the rate of 7 p. in the rupee\n(b) Goods taxable at the rate of 4 p. in the rupee\n(c) Goods taxable at the rate of 3 p. in the rupee\n(d) Goods taxable at the rate of 2 p. in the rupee\n(e) Goods taxable at the rate of 1 p. in the rupee\n(a) Goods taxable at the rate of 7 p. in the rupee\n(b) Goods taxable at the rate of 4 p. in the rupee\n(c) Goods taxable at the rate of 3 p. in the rupee\n(d) Goods taxable at the rate of 2 p. in the rupee\n(e) Goods taxable at the rate of 1 p. in the rupee\nAmount of penalty imposed\nTotal\nRs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "1",
            "title": "1. Under the Central Sales Tax Act, 1956 your petitioner has been assessed on a turnover of Rs...... for sales of*...... for the period from...... to........",
            "chapter": null,
            "content": "(*Here enter the names of commodities)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "21",
            "title": "2. Under sub-section (1) of Section 21/sub-section (2) of Section 36 of the Assam Sales Tax Act, 1947, a penalty of Rs..... has been imposed on your petitioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "3",
            "title": "3. The notice of demand which your petitioner received on..... is attached.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "4",
            "title": "4. A certified copy of the order appealed against is attached.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "5",
            "title": "5. Your petitioner's turnover, according to the provisions of the Central Sales Tax Act, 1956, for the period from..... to..... were as under :",
            "chapter": null,
            "content": "Turnover of goods taxable at the rate of 7 np in the rupee-\n(a) sold to registered dealers\n(b) Sold to others\nTurnover of goods taxable at the rate of 4 np in the rupee-\n(a) Sold to registered dealers\n(b) Sold to others\nTurnover of goods taxable at the rate of 3 np in the rupee-\n(a) sold to registered dealers\n(b) Sold to others\nTurnover of goods taxable at the rate of 2 np in the rupee-\n(a) sold to registered dealers\n(b) Sold to others\nTurnover of goods taxable at the rate of 1 np in the rupee-\n(a) sold to registered dealers\n(b) Sold to others",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "6",
            "title": "6. Such turnover was the whole turnover of your petitioner during the period. Your petitioner had no other turnover taxable under the Central Sales Tax Act, 1956, during the said period.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "16",
            "title": "7. Your petitioner has made a return of his turnover to the office of the Superintendent under Section 16 of the Assam Sales Tax Act, 1947 and has complied with all the terms of the notice served on him by the Superintendent under Section 17 of the said Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "16",
            "title": "8. Your petitioner was prevented by sufficient cause for making the return required by Section 16 of the Assam Sales Tax Act, 1947 or did not receive the notice issued under sub-section (2) Section 17 or had not a reasonable opportunity to comply or was prevented by sufficient cause from complying with the terms of the notice or from producing the evidence required under subsection (3) of Section 17, as more particularly specified in the statement hereto annexed.",
            "chapter": null,
            "content": "9. (Enter here the grounds on which you rely for the purpose of this appeal).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "10",
            "title": "10. Your petitioner, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable under the Central Sales Tax Act, 1956 or that assessment be set aside and/or remanded to....... for assessment or that the order of the....... imposing a penalty of Rs....... upon your petitioner may be annulled.",
            "chapter": null,
            "content": "Signature of the petitioner\nForm V-A\nForm V-A\nThe Central Sales Taxes (Assam) Rules, 1957\n[ See Rule 13(2)]\nForm of Appeal\nForm of Appeal\nThe\nThe day of 19.....................\nTurnover of goods taxable at the rate of.........\nPaise in the Rupee\nPaise in the Rupee\nPaise in the Rupee\nSold to registered dealers or Government Departments\nSold to others\n(Enter here the grounds of the appeal)\nSignature of the petitioner\nForm VI\nForm VI\nThe Central Sales Tax (Assam) Rules, 1957\nNotice of Demand\nNotice of Demand\nDated..........19.........\nSuperintendent of Taxes\nSeal\nAddress...................\nForm No. VII\nForm No. VII\nChallan\nChallan\n( See Rule 15)\nBy whom tendered\nName address and Registration No. of the dealer\n\t\t\t\ton whose behalf money is paid\nPayment on account of\nAmount\nTax............\nPenalty............\nInterest...........\nComposition.............\nMoney...................\nRegistration No.\nMiscellaneous.........\nTotal\nSignature of the Dealer or Agent or any other tenderer.\nFor use in the Bank\nAssistant General Manager/ Chief Manager/Branch Manager.\nForm No. VIII\nForm No. VIII\nThe Central Sales Tax (Assam) Rules 1957\nRegister of Assessment, Demand and Collection\nRegister of Assessment, Demand and Collection\nMonth.................... Financial Year........ Return period ending on.\nSl. No.\nRegistration No.\nIndex No.\nName of dealer.\nTurnover determined\nGoods taxable at the rate of 7 p.\nGoods taxable at the rate of 4 p.\nGoods taxable at the rate of 3 p.\nGoods taxable at the rate of 2 p.\nGoods taxable at the rate of 1 p.\nSold to registered dealers\nSold to others\nSold to registered dealers\nSold to others\nSold to registered dealers\nSold to others\nSold to registered dealers\nSold to others\nSold to registered dealers\nSold to others\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\nDemand\nCollection\nDemand (before deduction of\nAdvance\nNet demand (15-16)\nPenalty\nComposition money\nTotal (17, 18, and 19)\nAmount\nChallan No. and date\nRemarks\n15\n16\n17\n18\n19\n20\n21\n22\n23\nRs. p.\nRs. p.\nRs. p.\nRs. p.\nRs. p.\nRs. p.\nRs. p.\nRs. p.\nRs. p.\nForm NO. IX\nForm NO. IX\nThe Central Sales Tax (Assam) Rules, 1957\n( See Rule 8-D (3))\nRegister of Certificate Form E-I and E-II\nRegister of Certificate Form E-I and E-II\nReceipts\nIssues\nDate of receipt\nAuthority from whom received\nBook No.\nSl. No.\nDate of issue.\nBook No.\nSl. No.\nName and address of the purchasing dealer to whom\n\t\t\t\tissued.\n1\n2\n3\n4\n5\n6\n7\n8\nIssues\nRegistration No. of the purchasing dealer\nDescription of goods in respect of which issued\nValue of goods\nSeller's cash memo/challan No. in reference to\n\t\t\t\twhich issued\nNo. and date of railway receipt or other\n\t\t\t\tcarrier’s challan for the goods\nSurrendered to the Superintendent of Taxes\nRemarks\n9\n10\n11\n12\n13\n14\n15\nForm No. X\nForm No. X\nThe Central Sales Tax (Assam) Rules, 1957\nSurety Bond\nSurety Bond\n1...............Signature\n2...............Status\nSignature of Surety Date.................\nIn the presence of-\n1. ...................\nSignature............... Date.......................\n2. ...................\nSignature............... Date.......................\nCentral Sales Tax Act, 1956-Notification U/S 8 (5)\nCentral Sales Tax Act, 1956-Notification U/S 8 (5)\n(Published in the Assam Gazette Extraordinary, Dated 12.6.1998 pp 961-62)\nNotifications\nNotifications\nNo. FTX-127/86/Pt-II/8.",
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    "metadata": {
        "Act ID": "Last Updated 10th February, 2020 [ass083]",
        "Act Number": "Published vide Notification No. FTX 7/57/44",
        "Enactment Date": "",
        "Act Year": "1957",
        "Short Title": "The Central Sales Tax (Assam) Rules 1957",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:18"
}