Subject: Good Dealer Scheme - 2009

The Department of Trade & Taxes has evolved a Good Dealer Scheme 2009. This scheme will have the following features: -

2.      The selection of Good Dealer shall be based on following criteria: -

                     i.      No objection or appeal is pending as on the date of selection of good dealer

before any Assessment Authority / Appellate Authority / Tribunal / High Court / Supreme Court, and

                   ii.      No Enforcement action in the last 5 years, and

                  iii.      No late filling of returns and reports as prescribed under the DVAT Act - 2004

   & Rules, and

                 iv.      a) The Department shall identify dealers in six sectors as described below:-

Group-1 à Aluminum, Batteries, Cement, Electrical Goods, Furniture /
Almirah, Glassware, Hardware, Insulted wire, Iron & Steel, Marbles & Tiles, Misc., Non Ferrous Metal, Paints, Plastic Raw Material, Sanitary, Steel, Tiles, Timber, Watch & Jewellery.

Group-2 à AC, Computer, Electrical & Electronic, Telecom,

Group-3 à          Medicines, Medical Equipments, Cosmetics, Matteres / Carpets, Soap & Detergent,

Group-4 à         Machinery, Spare Parts, Tyre, Two Wheeler, Four Wheeler,
Heavy Vehicle

Group-5 à         Confectionary, Cooked Food, Dry Fruits, Edible oil, Halwai Products, IMFL. Liquor, Milk & Dairy Product, Non alcoholic, Beverages

Group-6 à         Petroleum Products, Lubricants, Readymade Garments, Photography Goods, Gift Items, Chemical and Detergent, Woolen, etc.

a)      After that the Department shall find out average growth in these sectors in the last 3-years since introduction of VAT, and

b)      The dealers who register 5% higher tax growth rate than the average growth of tax in the sector continuously for the last three years as per the information available.

c)      All the good dealers identified based on above criteria will be honoured and they will be entitled for the following benefits:

                                 i.            They shall be given a Certificate and Momento by Hon'ble Chief Minister / Finance Minister in the function.

                               ii.            No increase in security deposit for one year for issuance of Forms.

                              iii.            No inspection/adverse survey of such dealer shall be conducted unless specifically approved by the Commissioner (T&T)

3.      This list of `Good Dealers' shall be displayed on the Department's website.

4.      This is being issued with the approval of competent authority.