The Bombay Sales Tax Rules, 1959

 
 

Chapter IV : Returns

 

 

 

R.25. Consolidated returns :

A dealer shall make an application in Form 21 for permission under section 32 to submit consolidated returns.

1 [bst1]  ["Provided that he shall not be permitted to file a consolidated return in respect of a place of business for which the dealer has obtained a Certificate of Entitlement under the Package Scheme of Incentives.".]

R.25A2 [bst2]  . (deleted w.e.f. 19-4-1991.)

 

 

  [bst1] 1. The proviso was added by GN. STR.1192/CR-49A/Taxation, w.e.f. 1-5-92 to 8-9-1992 and now stand revived w.e.f. 1-4-1994 by Mah. 18 of 1994 (Refer Trade Circular No. 11 of 1992, 15 of 1992 & 10T of 1994.)

 

  [bst2] 2. Rule "25A" was deleted w.e.f. 19-4-1991 by STR.1091/70/Taxation-1, dated 19-4-1991.