|
S.No.
|
Date
|
CIRCULARS
|
Subject
|
|
1.
|
06.12.2007
|
VAT Circular No. -175/(2007-08)/
Computerization/Commercial Tax
|
Instruction
regarding construction of Registration - Section and Facilities to be
provided.
|
|
2.
|
06.12.2007
|
VAT Circular No. Registration Section/Trader Facility
Centre/2007-2008/427/Commercial Tax
|
VAT
Registration Section - guidelines regarding functioning
|
|
3.
|
13.12.2007
|
VAT Circular No. Vidhi-3-1(4)-SA.KA.NI./
General/(07-08)/1/1551/Commercial Tax
|
From
Assessment working for 2005-06 - There should be no effect on VAT
working.
|
|
4.
|
26.12.2007
|
VAT Circular No.-472/Commercial Tax
|
VAT
- Important Guidelines regarding working.
|
|
5.
|
29.12.2007
|
VAT Circular No.-479/Commercial Tax
|
Guidelines
to check-post and SIB Authorities on implementation of VAT.
|
|
6.
|
31.12.2007
|
Circular No.- Vidhi-1(3)- Vanaspati Compounding
Scheme-11-(2007-08)/1625/Trade Tax
|
Compounding
Scheme for Vanaspathi.
|
|
7.
|
31.12.2007
|
Circular No.- Vidhi-1(3)- Refined Oil Compounding
Scheme-7-(2007-08)/1626/Trade Tax
|
Compounding
Scheme for Refined Oil.
|
|
8.
|
03.01.2008
|
VAT Circular No.-2141/Commercial Tax
|
Guidelines
to check-post authorities on implementation of VAT.
|
|
9.
|
04.01.2008
|
VAT Circular No.- 1653/(2007-08)/ Central Sales Tax
|
Time
limit for filing Form-C, Form-F, Form-E(1) and E(2).
|
|
10.
|
08.01.2008
|
VAT Circular No.- 495/(2007-08)/ Commercial Tax
|
Instructions
regarding disposal of registration application.
|
|
11.
|
08.01.2008
|
VAT Circular No.- 496/(2007-08)/ Commercial Tax
|
Information
regarding facts to be mentioned in Tax invoice.
|
|
12.
|
14.01.2008
|
VAT Circular No.- 511/(2007-08)/ Commercial Tax
|
Instructions
regarding using Form-D.
|
|
13.
|
14.01.2008
|
VAT Circular No. 512/(2007-08)/ Commercial Tax
|
Instructions
regarding facility for registration.
|
|
14.
|
15.01.2008
|
VAT Circular No. 1139/2008/ Commercial Tax
|
Fixation
of limits of corporate circles
|
|
15.
|
21.01.2008
|
VAT Circular No. 1803/2008/ Commercial Tax
|
Order
under Section 19(3) of U.P. VAT Act.
|
|
16.
|
22.01.2008
|
VAT Circular No. 2265/2008/ Commercial Tax
|
Instructions
to officers to take action against dealers who founds to import goods
without declaration form (Form-48).
|
|
17.
|
23.01.2008
|
VAT Circular No. 539/(2007-08)/ Commercial Tax
|
Form-E
- Use thereof.
|
|
18.
|
24.01.2008
|
VAT Circular No. 1830/2008/ Commercial Tax
|
Instructions
to dealers having business activities in jurisdiction of more than one
Asst. Commissioner
|
|
19.
|
25.01.2008
|
VAT Circular No. 1491/2008/ Commercial Tax
|
Fixation
of limits of circles.
|
|
20.
|
25.01.2008
|
VAT Circular No. 548/(2007-08)/ Commercial Tax
|
Instructions
to check-post and SIB authorities not to unnecessarily puzzle small
traders.
|
|
21.
|
28.01.2008
|
VAT Circular No. 2288/2008/ Commercial Tax
|
Instructions
to check post authorities not to take action against dealers for mere short
technical breaches.
|
|
22.
|
29.01.2008
|
VAT Circular No. 2298/2008/ Commercial Tax
|
Instructions
to SIB authorities not to check vehicles carrying goods valuing up to
10,000 Rs.
|
|
23.
|
29.01.2008
|
VAT Circular No. 556/2008/ Commercial Tax
|
Regarding
change in provisions of U.P. VAT Act
|
|
24.
|
04.02.2008
|
VAT Circular No. 2324/2008/ Commercial Tax
|
Instructions
to check-post authorities - For issue of Transit pass for material brought out
for the purpose of Exhibition.
|
|
25.
|
05.02.2008
|
VAT Circular No. 2333/2008/ Commercial Tax
|
Instructions
to check post authority to check poultry product during transit to prevent bird
flue in State.
|
|
26.
|
05.02.2008
|
VAT Circular No. 2334/2008/ Commercial Tax
|
Instructions
to check-post authorities - For issue of Transit pass for material brought
out for the purpose of Exhibition.
|
|
27.
|
05.02.2008
|
VAT Circular No. 2335/2008/ Commercial Tax
|
Instructions
to check-post authorities - Regarding import of material by Indian
Institute of Management (Lucknow)
for research and study purpose.
|
|
28.
|
07.02.2008
|
VAT Circular No. 587/(2007-08)/ Commercial Tax
|
Compounding
Scheme for traders having turnover upto 50 lakhs.
|
|
29.
|
14.02.2008
|
VAT Circular No. 599/2008/ Commercial Tax
|
Regarding liability of tax on Industrial Inputs mentioned in
Schedule II Part C
|
|
30.
|
22.02.2008
|
VAT Circular No. 1963/2008/ Commercial Tax
|
Compounding Scheme for Bullion Traders up to the date
of implementation of VAT.
|
|
31.
|
25.02.2008
|
VAT Circular No. 626/2008/ Commercial Tax
|
Explanatory notes on Amendments in U.P. VAT Rules
|
|
32.
|
10.03.2008
|
VAT Circular No. 666/2008/ Commercial Tax
|
Instructions regarding adjustment of excess amount of tax.
|
|
33.
|
10.03.2008
|
VAT Circular No. 903/2008/Commercial Tax
|
Tax
Deduction at Source after implementation of VAT
|
|
34.
|
12.03.2008
|
VAT Circular No. 2497/2008/ Commercial Tax
|
Instructions for checking of vehicle carrying raw leather.
|
|
35.
|
13.03.2008
|
VAT Circular No. 680/2008/ Commercial Tax
|
Format of Form D & procedure for its use.
|
|
36.
|
14.03.2008
|
VAT Circular No. 2031/2008/ Commercial Tax
|
Regarding 2% tax deduction at source on receipts of works
contracts entered into before implementation of VAT.
|
|
37.
|
17.03.2008
|
VAT Circular No. 2529/2008/ Commercial Tax
|
Instructions to check post authorities to take action
according to law on import of textile made ups goods after keeping in mind
decision u/s 59 clarifying textile made ups.
|
|
38.
|
18.03.2008
|
VAT Circular No. 697/2008/ Commercial Tax
|
Provisional refund under Section 41.
|
|
39.
|
24.03.2008
|
VAT Circular No. 712/2008/ Commercial Tax
|
Format for inventory prescribed.
|
|
40.
|
26.03.2008
|
VAT Circular No. 2104/2008/ Commercial Tax
|
Clarificatory circular on taxability of Brouchers, Tender
Forms etc.
|
|
41.
|
27.03.2008
|
VAT Circular No. 2110/2008/ Commercial Tax
|
Compounding Scheme for Biscuit manufacturers.
|
|
42.
|
02.04.2008
|
VAT Circular No. 101/2008/Commercial Tax
|
Instruction
for Disposal of cases pending under U.P. Trade Tax Act.
|
|
43.
|
04.04.2008
|
VAT Circular No. 05/2008/Commercial Tax
|
Instruction
regarding functioning of corporate circle.
|
|
44.
|
04.04.2008
|
VAT Circular No. 06/2008/Commercial Tax
|
Instruction
regarding functioning of oil corporate cell.
|
|
45.
|
16.04.2008
|
VAT Circular No. 87/2008/Commercial Tax
|
Instruction
regarding checking of custom sealed containers.
|
|
46.
|
17.04.2008
|
VAT Circular No. 46/2008/Commercial Tax
|
Regarding
installation of Mobile Registration Cell.
|
|
47.
|
17.04.2008
|
VAT Circular No.
90/2008/Commercial Tax
|
Instruction
regarding Special Checking of transactions relating to eight suspicious
goods.
|
|
48.
|
22.04.2008
|
VAT Circular No.
117/2008/Commercial Tax
|
Instructions
to SIB Officers for preventing evasion of tax.
|
|
49.
|
23.04.2008
|
VAT Circular No.
65/2008/Commercial Tax
|
Instructions
regarding verification of declaration forms prescribed under VAT Act.
|
|
50.
|
23.04.2008
|
VAT Circular No. 117/2008/Commercial Tax
|
Regarding
collection of revenue statistics relating to brick-kiln business.
|
|
51.
|
29.04.2008
|
VAT Circular No. 156/2008/Commercial Tax
|
Instruction
regarding checking of transactions by Air Command Units.
|
|
52.
|
29.04.2008
|
VAT Circular No. 157/2008/Commercial Tax
|
Instruction
regarding proceeding to be taken to case of under valuation of goods.
|
|
53.
|
14.05.2008
|
VAT Circular No. 157/2008/Commercial Tax
|
Withdrawal
of compounding scheme for Bullion Traders.
|
|
54.
|
14.05.2008
|
VAT Circular No. 158/2008/Commercial Tax
|
Regarding
Revenue collection from Brick Kiln.
|
|
55.
|
15.05.2008
|
VAT Circular No. 164/2008/Commercial Tax
|
Regarding
Benefit of Input Tax Credit over Stock.
|
|
56.
|
15.05.2008
|
VAT Circular No. 171/2008/Commercial Tax
|
Composition
Scheme for purchase of raw material by Brick Kiln Owner.
|
|
57.
|
19.05.2008
|
VAT Circular No. 277/2008/Commercial Tax
|
Instruction
regarding checking of poultry products.
|
|
58.
|
19.05.2008
|
VAT Circular No. 279/2008/Commercial Tax
|
Provision
for Advance security stayed in case of supari imported as raw
material.
|
|
59.
|
29.05.2008
|
VAT Circular No. 215/2008/Commercial Tax
|
|
|
60.
|
05.06.2008
|
VAT Circular No. 411/2008/Commercial Tax
|
Instruction
regarding furnishing of permanent /provisional residential addresses of all
Officers.
|
|
61
|
06.06.2008
|
VAT Circular No. 1138/2008/ Commercial Tax
|
Departmental
Officers Cadre P.R.S.
|
|
62.
|
07.06.2008
|
VAT Circular No. 244/2008/Commercial Tax
|
Deduction
in rate of tax on Diesel, Petrol, LPG
|
|
63.
|
07.06.2008
|
VAT Circular No.1810/2008/ Commercial Tax
|
Amendment
in Schedule to U.P. VAT
|
|
64.
|
10.06.2008
|
VAT Circular No. 902/2008/Commercial Tax
|
Reorganization
of Commercial Tax Dept. - Creation of necessary posts.
|
|
65.
|
10.06.2008
|
VAT Circular No. 1076/2008/ Commercial Tax
|
Regarding
creation of Tax Audit Units.
|
|
66.
|
10.06.2008
|
VAT Circular No. 1077/2008/ Commercial Tax
|
Regarding
recovery of commercial tax dues.
|
|
67.
|
10.06.2008
|
VAT Circular No. 1078/2008/ Commercial Tax
|
Establishment
of zone for additional commissioner, Commercial Tax
|
|
68.
|
10.06.2008
|
VAT Circular No. 1080/2008/ Commercial Tax
|
Abolition
of Check post and establishment of SIB Units.
|
|
69.
|
10.06.2008
|
VAT Circular No. 1081/2008/ Commercial Tax
|
Establishment
of Form Cell for providing facility to Taxpayers.
|
|
70.
|
10.06.2008
|
VAT Circular No. 1082/2008/ Commercial Tax
|
Establishment
of regional training centers.
|
|
71.
|
11.06.2008
|
VAT Circular No. 389/2008/Commercial Tax
|
Instructions
regarding organization of monthly meetings with Udyog Bandu, Advocates and
Bar Associations
|
|
72.
|
16.06.2008
|
VAT Circular No. 276/2008/Commercial Tax
|
Compounding
Scheme for traders.
|
|
73.
|
16.06.2008
|
VAT Circular No. 284/2008/Commercial Tax
|
Procedure
for refund.
|
|
74.
|
16.06.2008
|
VAT Circular No. 329/2008/Commercial Tax
|
Compounding
Scheme for bullions for the year 2005-06.
|
|
75.
|
17.06.2008
|
VAT Circular No. 670/2008/Commercial Tax
|
Regarding
non-liability of entry tax on Residue Vex.
|
|
76.
|
26.06.2008
|
VAT Circular No. 330/2008/Commercial Tax
|
Benefit
of ITC on opening stock
|
|
77.
|
03.07.2008
|
VAT Circular No. 3501/2008/ Commercial Tax
|
Instruction
regarding use and destiny of form-D
|
|
78.
|
04.07.2008
|
VAT Circular No. 587/2008/Commercial Tax
|
Provision
for cash security for obtaining import declaration form for some items.
|
|
79.
|
10.07.2008
|
VAT Circular No. 1056/2008/ Commercial Tax
|
Provision
for cash security for obtaining declaration form for Iron and Steel.
|
|
80.
|
23.07.2008
|
VAT Circular No. 740/2008/ Commercial Tax
|
Removal
of Commercial Tax Check-posts.
|
|
81.
|
29.07.2008
|
VAT Circular No. 2282/2008/ Commercial Tax
|
Circular
|
|
82.
|
06.08.2008
|
VAT Circular No. 456/2008/ Commercial Tax
|
Provision for units holding exemption under Section 4-A of
the U.P. Trade Tax Act
|
|
83.
|
06.08.2008
|
VAT Circular No. 457/2008/ Commercial Tax
|
Extension
of time for filing declaration form.
|
|
84.
|
17.09.2008
|
VAT Circular No. 701/2008/ Commercial Tax
|
Regarding realization of Entry Tax by Paper Manufacturer
|
|
85.
|
19.09.2008
|
VAT Circular No.
809064/2008
|
Instruction Regarding Working of Check-Posts
|
|
86.
|
19.09.2008
|
VAT Circular No. 809065
|
Instruction Regarding Abolition of OC Stamp
|
|
87.
|
29.09.2008
|
VAT Circular No. 759/2008/ Commercial Tax
|
Regarding extension of time for filing form C, F, E-1 &
E-2.
|
|
88.
|
30.09.2008
|
VAT Circular No. 0809069
|
Clarificatory Circular on Notifications
|
|
89.
|
30.09.2008
|
VAT Circular No. 0809070
|
Amendment in Schedule to U.P. VAT Act
|
|
90.
|
01.10.2008
|
VAT Circular No. 0809067/ 2008/ Commercial Tax
|
Refund of tax - Interest thereof.
|
|
91.
|
01.11.2008
|
VAT Circular No. 289
|
Registration application under VAT Act : Personal Appearance
of Proprietor /Director/Authorised Signatory Mandatory
|
|
92.
|
04.11.2008
|
VAT Circular No. 782
|
Instruction Regarding not taking of any action for non
submission of Audit Report
|
|
93.
|
05.11.2008
|
VAT Circular No.
0809080/2008/ Commercial Tax
|
Instruction to Check Post
Authorities regarding Checking of Vehicles carrying goods for conference
organized by Aftphtomagical Society
|
|
94.
|
09.11.2008
|
VAT Circular No.
294/0809081/2008/ Commercial Tax
|
Regarding Entry Tax on
Diesel
|
|
95.
|
11.11.2008
|
VAT Circular No. 0809082/2008/
Commercial Tax
|
Procedure for application
before Settlement Commission
|
|
96.
|
18.11.2008
|
VAT Circular No.
0809083/2008/ Commercial Tax
|
National Village Health
Mission : Import of Vaccines etc : Instructions to Check Post Authorities
|
|
97.
|
25.11.2008
|
VAT Circular No.
0809084/2008/ Commercial Tax
|
Levy of purchase tax :
Kharif Vippran Scheme : Additional Amount
|
|
98.
|
27.11.2008
|
VAT Circular No.
0809085/2008/ Commercial Tax
|
Establishment of New Mobile Units
|
|
99.
|
28.11.2008
|
VAT Circular No. 0809086/2008/
Commercial Tax
|
National Village Health
Mission : Import of goods for purpose : Instructions to Check Post
Authorities
|
|
100.
|
01.12.2008
|
VAT Circular No.
0809088/2008/ Commercial Tax
|
--------------------------
|
|
101.
|
03.12.2008
|
VAT Circular No. 5711/2008/
Commercial Tax
|
Instructions Regarding
submission of renting/Ownership Documents for Registration
|
|
102.
|
19.12.2008
|
VAT Circular No.
974/0809090/2008/ Commercial Tax
|
Instruction Regarding
Correction of Treasury Head over Refund Vouchers where incorrect Treasury
Head had been wrongly printed
|
|
103.
|
29.01.2009
|
VAT Circular No.
0809097/Commercial Tax
|
Brick Klin : Import of Coal : Instruction for Issuing Import
Declaration without deposit of advance Tax
|
|
104.
|
03.02.2009
|
VAT Circular No.
1150/Commercial Tax
|
Clarification Regarding levy of Entry Tax on Diesel
|
|
105.
|
03.02.2009
|
VAT Circular No. 0809100/Commercial
Tax
|
Instruction regarding of Vehicles carrying goods of
Registered and Unregistered Dealers
|
|
106.
|
06.02.2009
|
VAT Circular No.
0809102/Commercial Tax
|
Levy of purchase tax : Rice Mills : Exemption : Insensitive
Bonus
|
|
107.
|
12.02.2009
|
VAT Circular No.
0809103/Commercial Tax
|
Instructions regarding Checking of Vehicles carrying Sugar
for stopping Entry Tax Evasion
|
|
108.
|
12.02.2009
|
VAT Circular No.
1167/Commercial Tax
|
Instruction Regarding Disposal of Time barring Cases of A.
Y. 2005-2006 and 2006-2007
|
|
109.
|
19.02.2009
|
VAT Circular No.
4013/Commercial Tax
|
Amendments in limit of Circles and Sub-Circles
|
|
110.
|
04.03.2009
|
VAT Circular No.
123/Commercial Tax
|
Instructions Regarding Filing of Return
|
|
111.
|
04.03.2009
|
VAT Circular No.
1232/Commercial Tax
|
Amended Format of Form 26, 26-A and 26-B
|
|
112.
|
19.03.2009
|
VAT Circular No.
632/Commercial Tax
|
Extension of 90 days for filing annual return
|
|
113.
|
06.04.2009
|
VAT Circular No. 0910002/
Commercial Tax
|
Instruction to Authorities to initiate proceedings according to law laid down in case of
Aryavarth Chawal Udyog 2007 NTN
(Vol. 37) 231
|
|
114.
|
06.04.2009
|
VAT Circular No. 0910003/
Commercial Tax
|
Instruction regarding issue of Certificate of deposit of tax
on sale to Co-operative Society of Chemical Fertilizers
|
|
115.
|
17.04.2009
|
VAT Circular No. 0910006/
Commercial Tax
|
Instruction regarding proceedings under Entry Tax according
to Amended Provisions of Law
|
|
116.
|
17.04.2009
|
VAT Circular No. 0910007/
Commercial Tax
|
Instruction regarding scrutiny proceedings
|
|
117.
|
20.04.2009
|
VAT Circular No. 0910008/
Commercial Tax
|
Instruction regarding suspension/Cancellation of
Registration Certificate by Assessing Authority
|
|
118.
|
20.04.2009
|
VAT Circular No. 0910009/
Commercial Tax
|
Instruction regarding relaxation from submitting the copy of
Delivery Receipt, Billity, Bill/Challan alongwith Form 38 for dealers whose
turnover exceeds Rs. One crore
|
|
119.
|
03.06.2009
|
VAT Circular No. 0910015/
Commercial Tax
|
Instruction Regarding Checking of goods in transportation
|
|
120.
|
04.06.2009
|
VAT Circular No. 0910018/
Commercial Tax
|
Extension of Time for filing Annual Return by 90 days
|
|
121.
|
09.06.2009
|
VAT Circular No. 0910020/
Commercial Tax
|
Composition Scheme for Civil Contractors, Electricity
Contractors w.e.f. 1.1.2008
|
|
122.
|
09.06.2009
|
VAT Circular No. 0910021/
Commercial Tax
|
Compounding Scheme for Brick Klin owners
|
|
123.
|
15.06.2009
|
VAT Circular No. 278/Commercial
Tax
|
Compounding Scheme : Royalty of Mitti of Brick Klin
|
|
124.
|
15.06.2009
|
VAT Circular No. 278/Commercial
Tax
|
Compounding Scheme : Royalty of Mitti of Brick Klin
|
|
125.
|
18.06.2009
|
VAT Circular No. 240/Commercial
Tax
|
Clarification regarding turnover of sale and turnover of purchase
for audit purpose
|
|
126.
|
18.06.2009
|
VAT Circular No. 0910022/
Commercial Tax
|
Clarification regarding turnover of sale and turnover of
purchase for audit purpose
|
|
127.
|
22.06.2009
|
VAT Circular No. 0910023/
Commercial Tax
|
Instruction regarding non filing of bogus Revision
|
|
128.
|
22.06.2009
|
VAT Circular No. 0910023/Commercial
Tax
|
Instruction regarding non filing of bogus Revision
|
|
129.
|
29.06.2009
|
VAT Circular No.
0910028/Commercial Tax 
|
No
need for audit for period 1-1-2008 to 31-3-2008
|
|
130.
|
29.06.2009
|
VAT Circular No.
0910029/Commercial Tax
|
Extension
of Time for Filing Annual Return
|
|
131.
|
29.06.2009
|
VAT Circular No. 285/Commercial
Tax
|
No Requirement of Audit for the Assessment Period 1-1-2008
to 31-3-2008
|
|
132.
|
29.06.2009
|
VAT Circular No. 288/Commercial
Tax
|
Non Submission of Annual Return upto 31.8.2009 : No
Proceedings
|
|
133.
|
21.07.2009
|
VAT Circular No. 0910034/
Commercial Tax
|
Instruction to Check-Post Authorities regarding movement of goods
by Traders for the Purpose of Trade fair
|
|
134.
|
23.07.2009
|
VAT Circular No. 0910036/
Commercial Tax
|
Registered Dealers : Transportation of goods : Instruction
to Authorities
|
|
135.
|
23.07.2009
|
VAT Circular No. 0910035/
Commercial Tax
|
Instruction regarding relaxation from submitting the copy of
Delivery Receipt, Billity, Bill/Challan alongwith Form 38 for dealers whose
turnover exceeds Rs. One crore
|
|
136.
|
24.07.2009
|
VAT Circular No. 409/Commercial
Tax
|
Relaxation of filing Return online to dealers whose turnover
exceeds one crore rupees
|
|
137.
|
13.08.2009
|
VAT Circular No. 614/Commercial
Tax
|
Levy of Entry Tax : Stainless Steel and Stainless Steel
Patta
|
|
138.
|
26.08.2009
|
VAT Circular No. 723/Commercial
Tax
|
Clarification regarding tax holidays to SEZ units
|
|
139.
|
26.08.2009
|
VAT Circular No. 719/Commercial
Tax
|
Instruction regarding issuing direction by Assessing Authorities
for TDS for dealers who have opted for Compounding Scheme of 2%
|
|
140.
|
28.08.2009
|
VAT Circular No. 1984/Commercial
Tax
|
Extension of time for filing application under Brick Klin Compounding
Scheme
|
|
141.
|
28.08.2009
|
VAT Circular No.
0910045/Commercial Tax
|
Provision for Downloading of Import Declaration Form from Official Website
|
|
142.
|
03.09.2009
|
VAT Circular No. 827/Commercial
Tax
|
Monetary Limits for Passing Assessment by Assessing Authorities
|
|
143.
|
16.09.2009
|
VAT Circular No. 0910051/Commercial
Tax
|
Exemption to Energy Units : Clarification
|
|
144.
|
26.03.2010
|
VAT Circular No. 0910105
/Commercial Tax
|
Vanaspati Ghee Manufacturing dealers : Issue of Form 38 : Advance
Security
|
|
145.
|
29.03.2010
|
VAT Circular No. 0910106
/Commercial Tax
|
Instruction regarding of Filing of Departmental Revision
|
|
146.
|
18.03.2010
|
VAT Circular No. 0910101
/Commercial Tax
|
Instruction regarding checking of Material relating to
census
|
|
147.
|
25.03.2010
|
VAT Circular No. 0910103
/Commercial Tax
|
Instruction regarding custody and use of Form E
|
|
148.
|
26.03.2010
|
VAT Circular No. 0910104
/Commercial Tax
|
Refined Oil : Manufacturing dealers : Issue of Form 38 :
Advance Security
|
|
149.
|
16.02.2010
|
VAT Circular No. 0910090
/Commercial Tax
|
Important Point : Amendment in UP VAT Rules : Clarification
|
|
150.
|
18.02.2010
|
VAT Circular No. 0910094
/Commercial Tax
|
Instruction regarding filing of details as per amended
provisions
|
|
151.
|
18.02.2010
|
VAT Circular No. 0910095
/Commercial Tax
|
Instruction regarding Sale
Invoice as per amended Rule 44
|
|
152.
|
08.03.2010
|
VAT Circular No. 0910098
/Commercial Tax
|
Instruction regarding demand of security from registered
dealers on violation of Provisions
|
|
153.
|
08.03.2010
|
VAT Circular No. 0910099
/Commercial Tax
|
Instruction to Brick Klin Manufacturers opted for
Composition Scheme
|
|
154.
|
18.02.2010
|
VAT Circular No. 0910093
/Commercial Tax
|
Important Judgments of Hon’ble High Court
|
|
155.
|
13.04.2010
|
VAT Circular No. 1011004
/Commercial Tax
|
Amended orders : Advance Security for issue of Import
Declaration Form for Iron and Steel Traders
|
|
156.
|
20.04.2010
|
VAT Circular No. 1011006
/Commercial Tax
|
Instruction regarding scrutiny proceedings
|
|
157.
|
22.04.2010
|
VAT Circular No. 1011007
/Commercial Tax
|
Amendment in Central Sales Tax ( R & T) Rules, 1957 in
view of Amendment in Central Sales Tax Act, 1956
|
|
158.
|
04.05.2010
|
VAT Circular No. 1011012
/Commercial Tax
|
Amendment in Notification No. 765 dated 4-3-2008
|
|
159.
|
09.06.2010
|
VAT Circular No.
1011018/Commercial Tax
|
Stainless Steel Wire etc : Not Iron and Steel : Bansal Wire Industries 2010
NTN (Vol. 43) 107 :
|
|
160.
|
09.06.2010
|
VAT Circular No. 1011020
/Commercial Tax
|
Power Production Units : Issue of Form F
|
|
161.
|
21.06.2010
|
VAT Circular No.1011023
/Commercial Tax
|
Import of coal by dealers for purpose other than Fuel :
Advance Security required for Import Declaration Form
|
|
162.
|
23.06.2010
|
VAT Circular No. /Commercial
Tax
|
Mandatory Provision for filing online return for dealers
whose turnover exceeds 50 lacs rupees
|
|
163.
|
22.06.2010
|
VAT Circular No.1011024
/Commercial Tax
|
Import of goods by unregistered dealers : Instructions
regarding demand of security for violation of Provisions
|
|
164.
|
06.07.2010
|
VAT Circular
No.1011027/Commercial Tax
|
SEZ units : Tax Holidays : Clarifications
|
|
165.
|
08.07.2010
|
VAT Circular
No.1011029/Commercial Tax
|
Amendment in Central Sales Tax Act, 1956 : Clarifactory
Notes
|
|
166.
|
28.07.2010
|
VAT Circular
No.1011032/Commercial Tax
|
Mobile Squad units : District Head quarter appointment
|
|
167.
|
20.08.2010
|
VAT Circular
No.1011038/Commercial Tax
|
Instruction Regarding Tax Audit Proceedings
|
|
168.
|
07.09.2010
|
VAT Circular No.1011040/Commercial
Tax
|
Important Decision of Hon'ble High Court - Information's of
Authorities
|
|
169.
|
07.09.2010
|
VAT Circular
No.1011041/Commercial Tax
|
Regarding Audit by Auditor General of India
|
|
170.
|
10.09.2010
|
VAT Circular
No.1011042/Commercial Tax
|
Instructions regarding disposal of applications under
Section 48(7)
|
|
171.
|
13.09.2010
|
VAT Circular
No.1011045/Commercial Tax
|
Categorization of Khand of Commercial Tax in A and B
category
|
|
172.
|
14.09.2010
|
VAT Circular
No.1011046/Commercial Tax
|
Intimation regarding new Circles and sub-circles of
Commercial Tax
|
|
173.
|
20.09.2010
|
VAT Circular
No.1011047/Commercial Tax
|
Goods seized - Assessment to be made by seizing
officer
|
|
174.
|
23.09.2010
|
VAT Circular
No.1011071/Commercial Tax
|
Monthly Tax target achievement may be rewarded
|
|
175.
|
27.09.2010
|
VAT Circular
No.1011072/Commercial Tax
|
Extension of Time for filing annual return for A. Y.
2007-2008 upto 31-8-2009
|
|
176.
|
27.09.2010
|
VAT Circular
No.1011073/Commercial Tax
|
Amendment in Form 24, 24-A, 24-B, 24-C and 24D : PAN number
column added
|
|
177.
|
29.09.2010
|
VAT Circular
No.1011074/Commercial Tax
|
Instruction regarding Brick Klin Compounding Scheme
|
|
178.
|
30.09.2010
|
VAT Circular
No.1011075/Commercial Tax
|
Instruction regarding documents to be kept during
transportation of goods
|
|
179.
|
31.09.2010
|
VAT Circular
No.1011076/Commercial Tax
|
Instruction regarding Assessment Proceedings for A. Y.
2007-2008
|
|
180.
|
31.09.2010
|
VAT Circular
No.1011077/Commercial Tax
|
Composition Scheme for Tent Dealers
|
|
181.
|
31.09.2010
|
VAT Circular
No.1011078/Commercial Tax
|
Amendment in Composition Scheme for Civil Contractors and Electricity
Contractors
|
|
182.
|
14.10.2010
|
VAT Circular
No.1011053/Commercial Tax
|
Instructions for providing benefit of Form E and Form D
|
|
183.
|
14.10.2010
|
VAT Circular
No.1011052/Commercial Tax
|
Instruction regarding refund/Adjustment of tax deposited in
excess against Tax liability on purchase from unregistered dealers
|
|
184.
|
27.10.2010
|
VAT Circular
No.1011054/Commercial Tax
|
No Requirement of Audit for the Assessment Period 1-1-2008
to 31-3-2008
|
|
185.
|
08.11.2010
|
VAT Circular
No.1011056/Commercial Tax
|
Instruction regarding Endorsement of Form 38
|
|
186.
|
16.11.2010
|
VAT Circular
No.1011058/Commercial Tax
|
Important Judgment of Hon’ble High Court
|
|
187.
|
16.11.2010
|
VAT Circular
No.1011059/Commercial Tax
|
Instruction regarding of Filing of counter affadavit
|
|
188.
|
07.01.2011
|
VAT Circular
No.1011081/Commercial Tax
|
Instruction regarding online filling of return and form21
|
|
189.
|
07.01.2011
|
VAT Circular
No.1011082/Commercial Tax
|
Errata in circular no. 1011075
|
|
189.
|
20.01.2011
|
VAT Circular
No.1011084/Commercial Tax
|
Clarification regarding rate tax on PVC PIPE
|
|
190.
|
03.02.2011
|
VAT Circular No.1011089
/Commercial Tax
|
Instruction regarding free movement of vehicle carrying
cen-cus material
|
|
191.
|
03.02.2011
|
VAT Circular No.1011090
/Commercial Tax
|
Instruction regarding issuance of no objection certificate
to applicants applying for mining work under U.P sub mining rules ,1963
|
|
192.
|
03.02.2011
|
VAT Circular No.1011091
/Commercial Tax
|
Instruction regarding adjustment/refund of excess amount of
tax in next Tax period on from tax payable on purchase from unregistered
dealers
|
|
193.
|
03.02.2011
|
VAT Circular No.1011093 /Commercial
Tax
|
General compounding scheme : condonation of delay : matter
to be remitted to Head quarter
|
|
194.
|
01.03.2011
|
VAT Circular No.1011096
/Commercial Tax
|
Extension of period regarding acceptance of application for
brick klim compounding
|
|
195.
|
01.03.2011
|
VAT Circular No.1011097
/Commercial Tax
|
Instruction regarding deposit of entry tax in proper
treasury Head
|
|
196.
|
01.03.2011
|
VAT Circular No.1011098
/Commercial Tax
|
Clarification regarding use of OC stamp
|
|
197.
|
22.03.2011
|
VAT Circular No.1011103
/Commercial Tax
|
Assessment year 07-08-no extension of time for time barring
cases
|
|
198.
|
24.03.2011
|
VAT Circular No.1011105
/Commercial Tax
|
Regarding important judgment of Hon'ble Supreme court and
High court
|
|
199.
|
01.04.2011
|
VAT Circular No.
1112001/Commercial Tax
|
Compounding scheme for non commercial Motor cars
|
|
200.
|
06.04.2011
|
VAT Circular No.
1112003/Commercial Tax
|
Instruction regarding brick-klim compounding schemes for
A.4. 2010-2011
|
|
201.
|
06.04.2011
|
VAT Circular No.
1112004/Commercial Tax
|
Amendment in form D prescribed under entry Tax Act
|
|
202.
|
07.04.2011
|
VAT Circular No.
1112006/Commercial Tax
|
Interest (Trade)
|
|
203.
|
08.04.2011
|
VAT Circular No.
1112007/Commercial Tax
|
Instruction regarding procedure for TDS.
|
|
204.
|
13.04.2011
|
VAT Circular
No.1112011/Commercial Tax
|
General Compounding Scheme
|
|
205.
|
04.05.2011
|
VAT Circular
No.1112014/Commercial Tax
|
Limit for Downloading Form 38
|
|
206.
|
05.05.2011
|
VAT Circular No.
1112015/Commercial Tax
|
Brick Klin Compounding Scheme
|
|
207.
|
20.05.2011
|
VAT Circular
No1112020/Commercial Tax
|
Spicejet and M/s Aryan Cargo Express & Deccan 360
designated carriers for International Operation Under Central Sales Tax
Act, 1956
|
|
208.
|
30.05.2011
|
VAT CircularNo.1112022
/Commercial Tax
|
Instruction Regarding Recovery of Tax
|
|
209.
|
30.05.2011
|
VAT CircularNo.1112023
/Commecial Tax
|
Instruction regarding Uplakhen proceedings
|
|
210.
|
30.05.2011
|
VAT CircularNo.1112024
/Commercial Tax
|
Instruction Regarding Recovery of Tax
|
|
211.
|
14.07.2011
|
VAT Circular No. 1112037
/Commercial Tax
|
Authorized Presentative as define in U.P VAT ACT Explain
|
|
212.
|
12.07.2011
|
VAT Circular No. 112036
/Commercial Tax
|
Guidelines
Regarding filing of Revision before Hon’ble High Court.
|
|
213.
|
22.07.2011
|
VAT Circular No. 1112041
/Commercial Tax
|
Instructions Regarding early disposal of Cases of closed
firms.
|
|
214.
|
22.07.2011
|
VAT Circular No. 1112042
/Commercial Tax
|
Instructions Regarding disposal of Registration Application
|
|
215.
|
08.08.2011
|
VAT Circular No. 1112044
/Commercial Tax
|
In regard to bogus form-38
|
|
216.
|
11.08.2011
|
VAT Circular No. 1112046
/Commercial Tax
|
Time extention under Interest wavier scheme
|
|
217.
|
16.08.2011
|
VAT Circular No. 1112047
/Commercial Tax
|
Regarding determination of turnover of gitti,stone etc.
|
|
218.
|
19.08.2011
|
VAT Circular No. 1112048
/Commercial Tax
|
Regarding refund and interest to dealers
|
|
219.
|
23.08.2011
|
VAT Circular No. 1112049
/Commercial Tax
|
Form 21 Down loading
|
|
220
|
23.08.2011
|
VAT Circular No. 1112050
/Commercial Tax
|
Form 38 down loading
|
|
221
|
29.08.2011
|
VAT Circular No. 1112052
/Commercial Tax
|
Instruction regarding seizure
|
|
222.
|
07.09.2011
|
VAT Circular No. 1112053
/Commercial TAx
|
U.P.VAT Act Sec 3465
|
|
223.
|
09.09.2011
|
VAT Circular No. 1112054
/Commercial Tax
|
Import /verification of forms/penalty
|
|
224.
|
09.09.2011
|
VAT Circular No. 1112055
/Commercial Tax
|
Procedure for password and authentication of signature
|
|
225.
|
12.09.2011
|
VAT Circular No. 1112057
/Commercial Tax
|
Amendment of form xxiv,xxiv B,xxiv C,xxiv D
|
|
226.
|
12.09.2011
|
VAT Circular No. 1112058
/Commercial Tax
|
Order of Annexure ‘A’ & ‘B’ C.S.T. form i
|
|
227.
|
13.09.2011
|
VAT Circular No. 1112059
/Commercial Tax
|
Guide line recovery after disposal of appeal by appealent
Authority v/s 33(13) of VAT Act 2008
|
|
228.
|
23.09.20111
|
VAT Circular No. 1112060
/Commercial Tax
|
SEZ works contract exemption
|
|
229.
|
27.09.2011
|
VAT Circular No. 1112062
/Commercial Tax
|
Regarding amendment in form 38
|
|
230.
|
30.09.2011
|
VAT Circular No. 1112065
/Commercial Tax
|
Compulsory downloading of form 21 deferred till 31/12/2011
|
|
231.
|
02.10.2011
|
VAT Circular No. 1112066
/Commercial Tax
|
Modification of circular no. 1112065 dt. 30.09.2011
|
|
232.
|
11.10.2011
|
VAT Circular No. 1112067
/Commercial Tax
|
Reggarding works contracts
|
|
233.
|
25.10.2011
|
VAT Circular No. 1112071
/Commercial Tax
|
Regarding time extention submission of annual return
|
|
234.
|
08.11.2011
|
VAT Circular No. 1112073
/Commercial Tax
|
General instruction
|
|
235.
|
25.11.2011
|
VAT Circular No. 1112077
/Commercial Tax
|
Regarding sending records in revision proposal against II
appeal orders.
|
|
236.
|
30.11.2011
|
VAT Circular No. 1112078
/Commercial Tax
|
Extension of time for filing Annual Return
|
|
237.
|
02.12.2011
|
VAT Circular No. 1112079
/Commercial Tax
|
Distinctive alphabets S or C to be added to TIN numbers to
indicate the Provincial or Central registration status.
|
|
238.
|
30.12.2011
|
VAT Circular No.
1112084/Commercial Tax
|
Download form 21 valid till 31.03.2012
|
|
239
|
02-04-2012
|
VAT Circular No.1213001/
Commercial Tax
|
Procedure for transport of goods notified for use of
Form-21(Transport Memo)
|
|
240
|
23.04.2012
|
VAT Circular No.
1213004/Commercial Tax
|
mRrj izns’k ljdkj] dj
,oa fucU/ku vuqHkkx&2 dh foKfIr la[;k&d0
fu0&2&3843@X;kjg&9 ¼81½@91&m0 iz0
vf/k0&12&2000&vkns’k&¼30½&2003 y[kuÅ fnukad 14-08-2003 ds
lEcU/k esa dfri; fcUnqvksa ij fLFkfr dk Li"V fd;k tkukA
|
|
241
|
25.04.2012
|
VAT Circular No.
1213005/Commercial Tax
|
Brick compounding
scheme session year 2011-12
|
|
242
|
14.05.2012
|
VAT
Circular No. 1213011/ Commercial Tax
|
mRrj izns'k bZV HkÎk lek/kku ;kstuk Lohdkj
djus okys bZV HkÎksa ds fy, vk;kr ?kks"k.kk i= tkjh djus ,oa mudk lgh
mi;ksx lqfuf'pr fd;s tkus ds lEcU/k
esa fn'kk funsZ'k
|
|
243
|
22.05.2012
|
VAT
Circular No. 1213012/ Commercial Tax
|
fjQ.M jftLVj ds
j[k&j[kko rFkk O;kikfj;ksa dh okilh ;ksX; /kujkf”k dk fjQ.M fn;s tkus
ds lkFk C;kt fn;s tkus ds lEcU/k esaA
|
|
244
|
22.05.2012
|
VAT
Circular No./ 1213013/Commercial Tax
|
e.Myk;qDrksa ,oa
ftykf/kdkfj;ksa dh cSBdkssa esa okf.kT; dj foHkkx ds ofj"Bre vf/kdkfj;ksa }kjk
izfrfuf/kRo ds lEcU/k esa
|
|
245
|
22.05.2012
|
VAT
Circular No. 1213104/Commercial Tax
|
o"kZ
2009&2010 o vkxs ds o"kksZ ds MhEM dj fu/kkZj.k ds lEcU/k esaA
|
|
246
|
23. 05. 2012
|
VAT
Circular No. 1213015/ Commercial Tax
|
O;kikfj;ksas }kjk viuh QeZ ds xBu (Constitution) esa ifjorZZu ds
lEcU/k esa fn;s x;s izkFkZuk i=ksasa dk le;c)rk ls fuLrkj.kA
|
|
247
|
23. 05. 2012
|
VAT
Circular No. 1213017/Commercial Tax
|
fnukaad 13&3&2006 ls 31&5&2009 rd dh vof/k
esa O;kikfj;ksa }kjk Hkkjr ds ckgj
ls vk;kfrr pUnu dh ydMh+ ij ns; izzos’k dj ,oa ml ij ns; C;kt ekQ fd;s tkus
ds lEcU/k esa A
|
|
248
|
28.05.2012
|
VAT
Circular No. 1213018/ Commercial Tax
|
losnu'khy oLrqvksa gsrq iath;u izkFkZuk&i=ksa] VSDl
vkfMV vkSj QkeZ& &38 ds Mkmu yksfMax dh O;oLFkk vkfn ds lEcU/k
esa vf/kdkfj;ksa dks fn’kk funsZ’k
|
|
249
|
28.05.2012
|
VAT
Circular No. 1213019/Commercial Tax
|
losnu'khy oLrqqvksa esa O;kikj djus okys O;kikfj;ks gsrq
iath;u O;oLFkk ds lEcU/k esa fn’kk funsZ’k
|
|
250
|
07.06.2012
|
VAT
Circular No. 1213020/Commercial Tax
|
MhEM dj fu/kkZj.k dh O;oLFkk dks
lqn~~<+ djus ds lEcU/k esa
|
|
251
|
07.06.2012
|
VAT
Circular No. 1213021/Commercial Tax
|
foHkkx ds fu;=ad vf/kdkfj;ksa
}kjk viw.kZ fjiksVZ izzsf"kr fd;s tkus ds lEcU/k esaA
|
|
252
|
12.06.2012
|
VAT
Circular No. 1213022/Commercial Tax
|
jktdh; dk;Z ds fu"iknu
esa ck/kk dh lwpuk eq[;ky; Lrj ij
voxr djkus ds laca/k esa
|
|
253
|
14.06.2012
|
VAT
Circular No. 1213023/Commercial Tax
|
izos'k dj iznRr oLrqvksa dh fcØh mlh
yksdy ,fj;k fd, tkus dh n'kk es ] QkeZ&Mh tkjh djus dh O;oLFkk ds
laca/k esa fn’kk funsZ’k
|
|
254
|
15.06.2012
|
VAT
Circular No. 1213024/Commercial Tax
|
vk;kr ?kks"k.kk i= tkjh fd;s
tkus dh O;oLFkk ds laca/k esa fn’kk funsZ’k
|
|
255
|
15.06.2012
|
VAT
Circular No. 1213025/Commercial Tax
|
caaSd ls izzkIr pkykuksa ds
lR;kiu dh leqfpr dk;Zokgh ds laca/k esa
|
|
256
|
30.06.2012
|
VAT
Circular No. 1213026/Commercial Tax
|
csolkbV ls MkmuyksMsM izzi=&21 ;k dj fu/kkZj.k vf/kdkjh
}kjk fuxZr eqfnzr izi=&21 vFkok foHkkx }kjk fu/kkZfjr fdlh vU; oSdfYid
O;oLFkk ds vurxZr Hkh foKkfir eky ds ifjogu dh O;oLFkk fnukad
31&12&2012 rd ds fy, izHkkoh j[kus ds lacaa/k esa
|
|
257
|
03.07.2012
|
VAT
Circular No. 1213027/Commercial Tax
|
MhEM dj fu/kkZj.k dh O;oLFkk dks
lqn`<+ djus ds lEcU/k esaA
|
|
258
|
03.07.2012
|
VAT
Circular No. 1213028/Commercial Tax
|
MhEM dj fu/kkZj.k dh O;oLFkk dks
lqn`<+ djus ds lEcU/k esaA
|
|
259
|
03.07.2012
|
VAT
Circular No 1213029/Commercial Tax
|
MhEM dj fu/kkZj.k dh O;oLFkk dks
lqn`<+ djus ds lEcU/k esaA
|
|
260
|
03.07.2012
|
VAT
Circular No. 1213030/Commercial Tax
|
fo0vuqq0'kk0 bdkbZ;ksa dh
dk;Z&iz.kkyh dks lqnq<+ cukus gsrq fn'kk funsZ'k
|
|
261
|
09.07.2012
|
VAT
Circular No. 1213031/Commercial Tax
|
rEckdw;qDr iku
elkyk ¼xqVdk½ ij dj dh nj esa ifjorZu dks ,d ekg LFkfxr j[ks tkus fo"k;d
fn;s x;s izR;kosnu ds lEcU/k esaA
|
|
262
|
12.07.2012
|
VAT
Circular No. 1213033/Commercial Tax
|
MhEM dj fu/kkZj.k
dh O;oLFkk dks lqn`<+ djus ds lEcU/k esaA
|
|
263
|
12.07.2012
|
VAT
Circular No. 1213034/Commercial Tax
|
fo0vuq0'kk0 bdkbZ;ksa ds Lrj ij yfEcr
ifjoknksa ds fuLrkj.k ds laca/k esa ,oa izk:Ik vkbZ0ch0&2 ds Hkkx&2
esa lcls Åij ,Mh'kuy dfe'uj xzsM&2 fo0vuq0'kk0 ds vafdr gksus ds lEcU/k
esa vko';d ekxZn'kZu ds laca/k esa
|
|
264
|
16.07.2012
|
VAT
Circular No. 1213035/Commercial Tax
|
ØsfMV uksV ds laca/k esa dj fu/kkZj.k
vf/kdkfj;ksa }kjk dh tkus okyh fjolZ buiqV VSDl ØsfMV dh dk;Zokgh ds laca/k
esa fn'kk funsZ'k
|
|
265
|
16.07.2012
|
VAT
Circular No. 1213036/Commercial Tax
|
IykbZoqM fuekZrkvksa ds }kjk Ø; fd, x,
Qsl fofu;j MSest ,oa osLVst ds fu/kkZj.k ds laca/k esa
|
|
266
|
18.07.2012
|
VAT
Circular No. 1213037/Commercial Tax
|
rEckdw ;qDr iku elkyk ¼xqVdk½ ij djnsrk
ds laca/k esa Li"Vhdj.k
|
|
267
|
19.07.2012
|
VAT
Circular No. 1213038/Commercial Tax
|
50 yk[k ls de VuZvksoj okys O;kikfj;ksa
ds vkbZ0Vh0lh0 ds lR;kiu dh ,d O;oLFkk
ds laca/k esa
|
|
268
|
24.07.2012
|
VAT
Circular No. 123039/Commercial Tax
|
Mhty ij izos'k dj dh ns;rk dh oLrqfLFkfr
Li"V djus ds laca/k esa
|
|
269
|
24.07.2012
|
VAT
Circular No. 1213040/Commercial Tax
|
vk;ju ,.M LVhy ds O;kikfj;ksa ds fy,
vk;kr ?kks"k.kk i= tkjh djus ds laca/k esa fn'kk funsZ'k
|
|
270
|
24.07.2012
|
VAT
Circular No. 1213041/Commercial Tax
|
MhEM dj fu/kkZj.k dh O;oLFkk dks
lqn`<+ djus ds lEcU/k esaA
|
|
271
|
26.07.2012
|
VAT
Circular No. 1213043/Commercial Tax
|
fjQ.M jftLVj ds j[kj[kko
ds laca/k funsZ'k
|
|
272
|
13.09.2012
|
VAT
Circular No. 1213049/Commercial Tax
|
nl gklZ ikoj rd ds Mhty bUtu iEi lSV ij fnukad
30&9&2008 ls 31&3&2011 rd dh vof/k esa 4 izfr’kr + ;Fkk vfrfjDr dj ls vf/kd vkjksfir dj dh jkf’k dks ekQ fd,
tkus ds lEcU/k esa
|
|
273
|
13.09.2012
|
VAT
Circular No. 1213050/Commercial Tax
|
loZJh mRrj izns”k foRrh; fuxe] dkuiqj }kjk vius _.kksa dh
olwyh gsrq _.kh vkS|ksfxd bdkbZ;ksa dh e”khujh@la;a= dh uhykeh ij dj
vkjksi.k ds laca/k esaA
|
|
274
|
20.09.2012
|
VAT
Circular No. 1213051/Commercial Tax
|
vkbZ0Vh0lh0 ds lR;kiu dh O;oLFkk
fo"k;d ifji= dks la'kksf/kr djus ds laca/k esa
|