Sales Tax Rules, 2006

CHAPTER-XIV-B

ELECTRONIC MONITORING, TRACKING AND TRACING OF SPECIFIED GOODS AND LICENSING THEREOF SUB-CHAPTER 6 FUNCTIONS AND RESPONSIBILITIES OF OTHERS

From: 2023-12-07 - To: 0000-00-00 150ZQJ. Functions and responsibilities of the manufacturer or importer of specified goods.- (1) The manufacturer or importer of specified goods shall- a. make all production facilities available for installation of the system and allow access to the licensee for routine operations, inspection and maintenance; b. not supply any goods without routing them through the system and without affixation of tax stamps; c. be responsible to pay the prescribed fee as provided in this Chapter; d. require a licensee to provide the requisite quantities of tax stamps, banderoles, stickers, labels, barcodes etc. at least thirty days in advance, under intimation to the Board; e. be responsible for smooth functioning, protection and security or the system; f. report to the Board and concerned Commissioner Inland Revenue within twenty-four hours of any operational failure, damage, disruption or tampering of the system: Provided that any damage to the system found to be due to carelessness, negligence or deliberate action of the manufacturer shall be repaired at the expense of the manufacturer, without prejudice to any legal action that may penalty be recovery of evaded tax and imposition of penalty; g. maintain proper inventory of the tax stamps, banderoles, stickers, labels, barcodes etc.; h. not print over, hide or deface a tax stamp, banderole, sticker, label, barcodes etc. affixed on a package; i. allow unhindered access to the licensee and officer of Inland Revenue,…