20 April 2012
Mr. Swanand In Mah. I form is issued by Comm. of SEZ. Following Circular may be consider- TRADE CIRCULAR No.VAT/2008/ Noti/27/Adm- 6/ Mumbai,Dt. 20.06.09 (Trade Cir.No.- 19 T of 2009) Sub: Form ‘I’ under Central Sales Tax Act. Ref: Clarification on Trade Circular No.8T of 2005 dt. 9-3-05. Gentlemen/Sir/ Madam, Please refer to above Trade Circular wherein it was stated that consequent to amendment in Section 8 of Central Sales Tax Act w.e.f. 10-9-04, the Form ‘I’ under sub-section 4 of Section 8 was to be obtained from specified authority of the Central Government i.e. Commissioner of Special Economic Zone (SEZ). It was further stated that only Form ‘I’ issued by Commissioner, SEZ will be valid and form issued bySales Tax Department will be valid only upto 9-9-04. 2. It has been, however, brought to our notice by Trade that in some States Form ‘I’ are still being issued by Sales Tax/Commercial Tax authorities. These forms are being rejected by Sales Tax authorities in Maharashtra as not being valid forms following the above referred Trade Circular. 3. Considering the genuine difficulty faced by the Trade in this respect, the instructions contained in Trade Circular No.8T of 2005 are being modified. Sales Tax authorities are instructed to also allow declarations in Form ‘I’ issued by Sales Tax authorities of other States. This will be applicable for a period of one year and the issue will be reexamined after that. 4. You are requested to bring the contents of the circular to notice of all concerned. Yours faithfully, ( Sanjay Bhatia.) Commissioner of Sales Tax, Maharashtra State, Mumbai.