In order to facilitate the dealers to get themselves familiarize the issuance in online environment of Import Declaration in Form 23 (Challan Inward), Bill of Sale in Form 24 (Challan Outward) and Transit in Form 25 under Rules 65(3) of Nagaland VAT Rules, 2005, the exceptions and conditions in serial No. 1, 2, 3 and 4 of the NOTIFICATION NO.CT/Leg/CR/128/2006 dated the 12th October 2011, is partially modified as under:-

1. Offline issuance of Import Declaration in Form VAT-23( Challan Inward), Bill of Sale in Form VAT-24 ( Challan Outward) and Transit Pass in Form VAT-25 to the dealers under Rules 65(3) of Nagaland VAT Rules, 2005 shall continue alongside with the online issuance till the 28th February 2013.

2. The inventories of Import declaration in Form VAT-23( Challan Inward), Bill of Sale in Form VAT-24 ( Challan Outward) and Transit Pass in Form VAT-25 in Hard copies, at the disposal of the issuing authority shall be surrendered to the Commissioner of Taxes on or before 10th March 2013.

3. The Forms so issued in offline mode to the dealers shall remain valid for use only upto the 31st March 2013.

4. Any Forms remaining unutilized in the custody of the dealers shall stand obsolete and invalid with effect from the 1st April 2013.

(Dinesh Kumar IAS)

Commissioner of Taxes

Nagaland Dimapur