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There
have been representations from Trade that such
restrictions are increasing
the cost of these items in Kerala.
Accompaniment
of consignments by Delivery Notes is generally insisted
in cases where the item is evasion-prone.
Enquiry
reveals that it is generally items for construction
purpose, like
(Thermo Mechanical Treated) TMT bars, MS rods, MS wires,
TOR steel,
Corrosive Resistant Steel Bars, CR Sheets, MS flats and
MS angles, which
are evasion-prone.
In
the circumstances, considering the difficulties
experienced by Trade,
it is decided to exclude MS products listed below
from the purview of
requirement of Delivery Notes subject to condition that
such consignments
should be accompanied by sale bill or invoices as
required under
Kerala Value Added Tax Act and Rules.
1)
MS Plates
2)
MS Joists
3)
MS Channels
4)
MS Rails
5)
MS Chequered Plates
6)
GP Sheets
7)
HR Sheets
This
order will take immediate effect.
Commissioner.
Commercial
Taxes.
Corrigendum
"Listed
below" shall be inserted in the penultimate Para of
this Circular between "products" and
"from".
Commissioner.
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