Circular of the Department of Revenue dated 14th February, 1985 on section 7 of the Sugar Development Fund Act, 1982 [C10-ES3]

As at 7 September 2026. In force from 14 February 1985.

Dates: made 14 February 1985; in force 14 February 1985; ceased none recorded. Gazette: none recorded. Band B.

Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.

Cite: Circular of the Department of Revenue dated 14th February, 1985 on section 7 of the Sugar Development Fund Act, 1982, Circular F. No. 16/12/1985 [C10-ES3]. Machine: C10-ES3.

F. No. 16/12/1985-DEPA

Government of India

Ministry of Finance

Department of Revenue

New Delhi, dated the 14th February, 1985

All propers officer and Commissioners

Subject: Section 7 of the Sugar Development Fund Act, 1982 (4 of 1982), the supply of goods or services, regarding.

1. References have been received in the Department of Revenue seeking clarification on the manner in which section 7 of the Sugar Development Fund Act, 1982 (4 of 1982) (hereinafter referred to as the Act) is to be applied to taxables person who undertake the supply of goods or services at more than one place.

2. The matter has been examined. Section 7 of the Act requires every taxable person to make an application to the Board within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the supply of goods or services is undertaken, and the Board shall process each application in accordance with section 7 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.

(Under Secretary to the Government of India)

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