GOVERNMENT OF NAGALAND

OFFICE OF THE COMMISSIONER OF TAXES

NAGALAND : DIMAPUR.

NOTIFICATION NO.CT/Leg/CR/128/2006 Dated 13th April 2012

Subject: 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 under Rules 65(3) of Nagaland VAT Rules, 2005 in both offline and online modes till 28th February 2013.

In partial modification to this office Notification NO. CT/Leg/CR/128/2006 Dated, the 1st November 2011, 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 under Rules 65(3) of Nagaland VAT Rules, 2005 shall be made available both in offline as well as in online mode for one year with immediate effect. This extension is made in pursuance of Government approval vide F.NO FIN/REV-3/MISC-17/05( VOL-1) Dated 27/03/2012 in reference of continuation of offline issuance of C, F and H forms, So as to facilitate the dealers during the transitional period of one year. Accordingly the exceptions and conditions in serial No. 1, 2, 3 and 4 of the Notification NO. CT/Leg/CR/128/2006 Dated the 1st November 2011 is further 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.