NTF. NO. 26/2005-CE, DT. 16/05/2005

Domestic Tariff Area are not exempt by the State Government from payment of sales tax or VAT

In exercise of powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 23/2003-Central Excise, dated the 31st March, 2003 which was published in the Gazette of India, Extraordionary, vide number G.S.R. 266 (E), dated the 31st March, 2003, namely:-

In the said Notification,-

(A) in the Table, against Sr. No. 1, for the entry in column (5), , the entry “1” shall be substituted;

(B) in the Annexure, in Conditions, before Sr.No.2, the following shall be inserted, namely:-

Sr. No	Conditions
1.	If the goods being cleared into the Domestic Tariff Area are not exempt by the State Government from payment of sales tax or value added tax”;

F.No. 354/40/2005-TRU

(V. Sivasubramanian)
Deputy Secretary to the Government of India

Note: The principal notification was published in the Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 1st March, 2005, vide No. G.S.R. 266(E), dated the 31st March, 2003 and was last amended vide notification No. 22/2005-Central Excise, dated the 13th May, 2005 published in the Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 13th May, 2005, vide No. G.S.R. 295(E), dated the 13th May, 2005.

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