| New Industrial
Policy 2001-2006 |
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| PROCEEDINGS
OF GOVERNMENT OF KARNATAKA |
| Sub:
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Refund of Entry Tax to units (other than 100 per
cent Export Oriented Units) under the Industrial Policy (2001-2006) -
Regarding. |
| Read:
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G.O.No. CI 167 SPI 2001, dated:
30-6-2001 |
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PREAMBLE
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GOVERNMENT ORDER NO. FD 161 CET 2001 Bangalore
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Explanation
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Procedure
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Application
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Annexure
-A
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PREAMBLE:
Government Order No. CI 167 SPI 2001, dated: 30-6-2001 contemplated, special
concessions of refund of Entry Tax to units (other than 100 per cent Export
Oriented Units) with an export of a minimum of 25% of the total turnover. It is
necessary to specify the procedural aspects of the scheme.
Hence, the following Government Order.
GOVERNMENT ORDER NO. FD 161 CET 2001 Bangalore, Dated 30-11-2001.
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| Sanction is hereby accorded for the refund of Entry
Tax under Karnataka Tax on Entry goods Act, 1979 to industrial units with an
export of a minimum of 25% of the total turnover in a year, for a period of 5
years upto 31st March, 20006 or for a period of 5 years from the date of
commencement of commercial production, whichever is later, by the said units,
as applicable on entry into a local area caused by the said unit from other
local area inside the State on from outside the State the State of Karnataka in
respect of raw materials, components, packing materials, intermediates,
semi-finished goods and sub-assemblies subject to the following conditions;
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| 1. |
The unit is registered with the Director of
Industries and Commerce, Government of Karnataka or Government of India as an
Export Oriented Unit, with an export of a minimum of 25% of the total turnover. |
| 2. |
Refund of entry tax shall be limited to entry tax
paid on the said goods (excluding consumables, capital goods, its spares and
material handling equipments) which are used in the manufacture or processing
of goofs in the units in Karnataka and the goods so manufactured or processed
are exported out of the territory of India |
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The unit exports a minimum of 25% of the total
turnover in a year, in each year |
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Refund under this Government Order shall not apply
for any year/years to a unit, which does not export a minimum of 2% of the
total turnover in a year.
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| 5. |
Refund under this Government Order shall not be
applicable to units, which are in availment of refund of Sales Tax under
G.O.No. FD 115 CSL 2000 (22), dated 31-3-2000 and G.O.No. FD 102 CSL 2001,
dated 16-4-2001, as amended by G.O.No. FD 102 CSL 2001, dated 12-9-2001.
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Explanation:
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"Export" means, export as defied under sub-section
(1) and sub-section (3) of section 5 of the Central sales Tax Act, 1956.
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| 2) |
"Total turnover is as defined in KST Act 1957"
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Procedure: -
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The unit claiming
refund of tax shall submit application (in the form appended to this order, in
duplicate and duly completed in all respects ) to its assessing authority
within 60 days from the date of closure of the year.
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The assessing authority
shall scrutinize the application and satisfy itself that the conditions
prescribed therein are complied with that the unit has not contravened any of
the restrictions stipulated herein and the documentary evidences adduced in
proof of payment of Entry Tax are in order. The process of scrutiny and
verification shall be completed within 60 days from the date of receipt of
application and the assessing authority shall cause refund of the amount of
entry tax found eligible for refund.
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The assessing authority
shall issue refund payment order in form 28 or a refund adjustment order in
form 29 as the case may be
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Issuance of refund
adjustment order in Form 29, (instead of refund payment order in Form 28) shall
apply only in respect of arrears of Entry Tax as are 'due' before the date of
the order granting the refund.
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The refunds granted in
respect of Entry Tax shall be debited to the head of Account 2852-Industries,
80-General, 800-Other Expenditure, 20 - Refund of Entry Tax to Export Oriented
Units (New Head of Account" 2852-80-800-0-2").
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At any time (during or
after the expiry of the period of eligibility) the assessing authority or the
Joint Commissioner of Commercial Taxe(admn) of the Division concerned may
cross-check the purchase invoices or cash memoranda adduced in proof of payment
of Entry Tax. If it is found that the dealer from whom the purchased are
claimed to have been made is fictitious or non-existent, the unit is not
entitled for the refund of tax. If any refund of the Entry Tax had already been
granted, it shall be recoverable from the unit as if it is an amount due for
the purposes of Section 8 or Section 9 of the Karnataka Tax on Entry of Goods
Act 1979.
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The assessing authority
empowered to grant refunds shall maintain separate registers, allot number of
pages as may be required for each unit and record therein year-wise details of
applications preferred claiming refunds in respect of Entry Tax, amounts
refunded by issuance of orders in respect of Entry Tax, amounts refunded by
issuance of orders in form - 28 and amounts adjusted by issuance of orders in
Form No. 29.
| By order and in the name of the
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| Governor of Karnataka, |
| Sd/- (S. DIVAKAR) |
| Under secretary to Government, |
| Finance Department (C.T.-I) |
| No. JD/ID/E1-tax-exm/2001-02 |
Office of the Director, |
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No. 49, II Block,
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Khanija Bhavan,
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Race Course Road, |
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Bangalore - 560 001 |
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Dated: -12-2001. |
Copy to:-
1. The Additional Director (Admn.)/Vishwa)/(DIC(CC))/(SSI)
(ICS) Head Office, Bangalore.
2. The Joint Director (Planning) /(AEP) head Office, Bangalore.
3. All the Joint Director, District Industries Centers,
4. Office copy and extra copy.
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APPLICATION
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Application for grant of refund of Entry Tax
paid
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| The Assessing Authority, |
| I ....... Son of ..... Proprietor/Partner, etc., of M/s (Name
and style of business of dealer)......hereby apply for refund of Entry Tax paid
on raw materials and components in terms of G.O.No. CI 167 SPI 2001, dated
30-6-2001. |
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Name and Address of
Export Oriented unit.
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KST Registration No.
and date of issue.
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Number and date of
registration certificate issued as Export Oriented unit by director of
Industries and Commerce in Karnataka or Government of India.
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Assessment year in
respect of which the refund is claimed.
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Amount of Entry Tax
paid on goods entering the local area from other local area inside the State or
from places outside the state of Karnataka which are used in the manufacture of
goods/processing of goods for export out of the territory of India. (Please
attach statement of annexure-A in respect of claim relating to refund of Entry
Tax as per specimen forms enclosed herewith):
Entry Tax amount of Rs. ..........
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Break-up details of
total turnover relating to disposals/dispatches other than by way of sales of
goods manufactured/goods processed by the Export Oriented unit:
i) Total turnover Rs .... (see explanation to the G.O. for definition
ii) Export out of Territory of India Rs....... Percentage of total
turnover.......
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DECLARATION
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| I,........... solemnly declare that to the best of
my knowledge and belief, the information furnished in the above application and
also in the statements enclosed herewith as Annexure-A is true and complete. |
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| Place: |
Signature: |
| Date:
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Name:
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Proprietor/Partner/Director/Manager.
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ANNEXURE -A
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| Statement showing particulars of purchases of raw materials,
components, packing materials, intermediates and semi-finished goods and
sub-assemblies entering into a local area from another local area inside the
state or from places outside the State of Karnataka and details of payment of
entry ax made thereon, which were made use in the manufacture of
goods/processing of goods for export out of the territory of India.
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| (Statement to be prepared grouping the purchases separately for
each selling registered dealer).
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SL. No
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Name & Address of the Selling Dealer
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Details as per Purchase Invoices
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Bill No; & Date
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Description of Goods
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Qty.
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Value
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KST/CST
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Freight
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Amt. Of Entry Tax Paid
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Cheque/DD/Pay Order/Challan/Cash/
Receipts/ No. & Date by Which Entry Tax Paid
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10
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CERTIFICATE
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| I, ......., Proprietor/Partner/ Manager/Director of
M/s ..... hereby declare and certify that the goods as above to the full extend
of quantity purchased were made use of in the manufacture of goods/processing
of goods which were exported out of the territory of India during the year from
First April.......to....31st March.......
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| Place: |
Signature:
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| Date:
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Name:
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