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(a) Cera Tech India Ltd. Vs ACTO Bhiwadi, Aiwar, (2013) 35 Tax Update page 49, order date 07.01.2013

(b) ACTO, Alwar Vs Rathi Bars SB STR No. 239/2011 order dated 11.02.2013

(c) Videocon Industries Vs ACTO, Flying squad, Nimbahera, order date 28-08-2014

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"53. Declaration required to be furnished regarding the goods for import within the State.- (1) Every registered dealer, except those as notified under sub-rule (2) by the Commissioner,-

(i) who imports from any place outside the State, any taxable goods, as may be notified by the State Government, for sale; or

(ii) who receives any taxable goods, as may be notified by the State Government, consigned to him from outside the State or by way of branch transfer/depot transfer/stock transfer; or

(iii) who intends to bring, import or otherwise receives any taxable goods, as may be notified by the State Government, from outside the State for use, consumption, or disposal otherwise than by way of sale, shall furnish or cause to be furnished a declaration in Form VAT-47, completely filled in all respect in ink and ensure that the value, date and

month of use of such Form shall be punched at the specified place

provided for in the Form. The counterfoil of the declaration Form shall be retained by such dealer and its portions marked as 'Original and 'Duplicate' shall be carried with the goods in movement. However, such dealer may carry Form VAT-47A generated through official website of the Department, in lieu of Form VAT-47.

Explanation: For the purpose of this rule, 'taxable goods' means all

goods, except the goods which are exempted from tax under Scheduled appended to the Act.

(2) The Commissioner may notify any class of dealers, who shall generate Form VAT47A or the identification number through the official website of the Department in lieu of Form VAT-47 before the goods enter into the territory

4

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of the State. To generate Form VAT-47A, the dealer shall submit the

information as required either through the official website of the Department or through a mobile application downloaded through the official website of the Department in such manner as provided therein.

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