Gentlemen / Sir / Madam,

            It may be recalled that a trade circular bearing no. 30T of 2005 was issued on 23/09/05.  It dealt with the situation arising out of the disturbance caused by the unprecedented flood in late July and early August of 2005. Certain reliefs were granted to the dealers as regards the production of books of accounts and other supporting evidence destroyed in the floods.

          Queries have been received regarding the scope of this circular, especially with reference to the pre-VAT period.  It is now clarified that:-

1. The guidelines and instructions contained in the trade circular 30T of 2005 are equally applicable to the proceedings under all other Acts administered by the Sales Tax Department including Maharashtra Value Added Tax Act, 2002 and the repealed Acts.
    

2. As far as statutory declarations   (for local as well as inter state transactions) lost or destroyed in the floods are concerned, the dealer should provide the details of the purchaser issuing the declaration forms.
    

3. This circular is clarificatory in nature.  If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
    

4. You are requested to bring the contents of this circular to the notice of all the members of your association.

Yours faithfully,