FORM No.47

[See sub-rule (4) of rule 12C]

DECLARATION AND UNDERTAKING

[For concessional rate of tax on sale of fuel and lubricants to foreign going vessels other than fishing vessels under-sixth proviso to sub-section (1) of section 6.]

This is to certify that I / We ……………. (name and full address of the dealer with TIN) have sold the goods as per the details mentioned below to ………. (name and full address of the purchaser) at the concessional rate of tax under sub-section (1) of section 6 of the Kerala Value Added Tax Act, 2003.

I am fully convinced of the fact that the purchaser of these goods is eligible for the concessional rate of tax as prescribed under the sixth proviso to sub-section (1) of section 6. In the event it is found otherwise or it has not been used for the purposes mentioned. I hereby undertake to pay over to the Government the differential tax amount without prejudice to the other penal action which may be taken against us.

Details of goods sold