In exercise of the powers conferred by clause (d) of sub-section (1) of section 13 of the Central Sales Tax Act, 1956, the Central Government hereby makes the following rules further to amend the Central Sales Tax (Registration and Turnover) Rules, 1957, namely :-
1. (1) These rules may be called the Central Sales Tax (Registration and Turnover) Second Amendment Rules, 2005.
2. In the Central Sales Tax (Registration and Turnover) Rules, 1957,-
(i) in rule 12, in sub-rule (10), for clause (a), the following shall be substituted, namely :-
"(a) the declaration referred to in sub-section (4) of sections 5 shall be in Form H and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority."
(ii) in rule 12, after sub-rule 11, the following shall be inserted, namely-
"(11A). The certificate referred to in sub-section (4) of section 6 shall be in Form J and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority."
(iii) After Form I, the following shall be inserted, namely :-
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