1. Dos & Don'ts of Logistics 1.Sales Tax form collection 2.Sales Returns 3.Claims for Shortage leakages

2. DO’s and Don'ts 1.Sales Tax form collection 2.Sales Returns 3.Claims for Shortage leakages

3. Sales Tax (VAT) audit report has to be submitted within-: Maharashtra -: 9 Months from the end of the financial Year (End Dec) Gujarat -: 3 months from the end of the financial year (End June) Form C & E-1 One form per quarter covering all transaction in the quarter For every completed quarter forms are required to be collected in the next quarter. Forms should cover all the sales transactions effected during the completed quarter. Separate forms for Ank. supplies and Pimpri Supplies Forms should be complete in all respects Sales Tax Form Collection-I Schedule

4. Precautions for completion of ST forms in all respects 1. Rubber stamp of Name and complete Address of the Customer. 2.Rubber stamp for CST TIN No. with effective date 3.Stamp and Signature of the Authorized Person of the Customer on _ Face of the Declaration/Form Reverse of the Form 4.If any separate annexure is enclosed to the Form giving details of Invoices –it should be authenticated with stamp and signature by the Authorized Person of the Customer. 5.Over writing, corrections, use of whitening-ink should be avoided 6. If it is un-avoidable then proper authentication is necessary at every correction/over writing. Sales Tax Form Collection-II Precautions

5. Re-book consignments through our Authorized Transporters only Book consignments on Door Delivery basis to avoid delay, follow-up with transporters, octroi formalities etc Ensure proper Excise Documents are sent along with consignments. (e.g. Duplicate copy of Excise Invoice etc.) The information filled in the invoices should match with physical receipt (e.g. B.No., Pack Size, Net Wt etc.) Sales returns reaching our Stores within six months from the date of our invoice is eligible for sales tax refunds Sales Return-I

6. Sales Return-II Reverse logistics- Excise formalities CENTRAL EXCISE PROCEDURES TO BE FOLLOWED BY DISTRIBUTOR, WHILE RETURNING REJECTED GOODS 1.When the Distributor /end user returns the goods without availing cenvat : When distributor has not issued any dealer’s invoice against the invoice received from EBIL or his end user has not availed the cenvat credit, then the end user should send the goods along with the original & duplicate copy of our invoice by giving endorsement as “Consignment has been rejected and returned as it is. We have not availed of Cenvat credit against this invoice” 2.When the Distributor has prepared his invoice & passes on the credit to his customer -: Either he has to take back the consignment & make his own invoice to EBIL by giving batch details of rejected consignment in the invoice & the remark “rejected goods returned back” Or End user can directly send the goods to EBIL by making his own invoice by giving batch details. ( For reference Distributors invoice no. & date is essential ) & the remark “rejected goods returned back” In both the cases original & duplicate copy of invoice & EBIL invoice no against which the supply made earlier is must Our identification & traceability is Batch No. therefore it should appear correctly along with net weight on drums/containers & it should tally with the documents.

7. Documents required in case of shortage claims below Rs. 20,000/ Original Shortage Certificate from transporter stating invoice no,LR No, short qty, amount of loss etc. Original Marine claim form duly filled. LR copy along with endorsement of shortage details on the reverse of the LR Copy of our invoice Claims-I Shortage leakages ( w.e.f 1 st Jan 2009)

8. Documents required in case of shortage claims above Rs. 20,000 / Survey to be carried out within 21 days from date of receipt of material at final destination by an licensed surveyor Marine claims are accepted only up-to 6 months from date of dispatch. Documents required: 1.Copy of goods consignment note (LR) 2.Copy of sales invoice 3.Original Shortage Certificate from transporter stating invoice no,LR No, short qty, amount of loss etc 4.Original Marine claim form duly filled in. 5.Survey report in original ( Contact any branch of united India insurance company) 6.Photos of survey in original 7.Survey fee bill and advance receipt from surveyor for payment of survey fees 8.Copy of FIR- Panchanama-Photograph in case of an accident 9.Non submission of any of the above referred documents will result in denial of our claim Claims-II Shortage leakages ( w.e.f 1 st Jan 2009)