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1. |
Sales of goods by a Registered dealer to,-
(a)
The State Government,
(b) The
Central Government,
(c) Electric
Power Generating Company, as defined in the Electricity Act, 2003, for use
in generation of electricity,
(d) a
Registered dealer holding a licence for transmission of electricity under
the Electricity Act, 2003, for use in transmission of electricity,
(e) a
Registered dealer holding a licence for distribution of electricity under
the Electricity Act, 2003, for use in distribution of electricity,
(f) the
Mahanagar Telephone Nigam Limited,
(g) the
Bharat Sanchar Nigam Limited,
(h) any
telephone service provider, holding a licence granted under the Indian
Telegraph Act,1885 and the Indian Wireless Telegraphy Act,1933.
Explanation:-(i) The expression
“State Government” used in the notification shall not include autonomus
bodies like Zilla Parishad, Gram Panchayat, Municipal Corporation,
University, any Statutory Corporation or any other Semi Government concern.
Explanation:-(ii) The expression
“Central Government” used in this notification shall not include
Canteen Stores Department or Indian Naval Canteen Services Department. |
In excess of four per cent |
(i)
The authorized
Officer of the organisation referred to in
column (2), by the end of April shall furnish to the Commissioner a
Statement of account of purchases effected in the immediate preceeding
financial year, in the given proforma.
(ii) The value of goods in an invoice
(excluding tax) shall not be less than Rs. five thousand.
(iii) The goods so purchased shall not be
resold.
(iv) In respect of clauses (f), (g) and (h)
from column (2), the goods purchased are meant to establish, maintain and
operate telephone services up to subscribers terminal connections.
(v) The purchasing Organisations referred to
in column (2) shall be certified by the Commissioner on application and the
said certificate shall be liable for cancellation on breach of any of the
condition. |
