Sales Tax Instructions

Sales Tax Instructions, 2009
926 Sales tax exemption of
trucks for armed forces
under serial No.29 of
Sixth Schedule of the
Sales Tax Act, 1990.
927 Application of GST
threshold for service
providers (Hotels)
931 GST-related functions of
Member, Audit.
[Rescinded vide STGO No.3
of 2004 dt 12th June,2004]
932 Sales tax on computer
928 Uch Power Limited–
notice for recovery under
section 48 of the Sales
Tax Act, 1990
929 Clarification regarding
levy of further tax under
section 3 (1A) of the
Sales Tax Act, 1990 on
supplies made to banks.
[See also C.No.1(18)
STP/2002, dt 25 th May,
2004].
930 Zero-rated supply of
locally manufactured
goods to Duty Free Shopprocedure
regarding.
[Amended vide Sales Tax
General Order No.3 of 2003
dated 23.06.2003. Rescin
ded vide STGO No.3 of
2004 dt 12th June, 2004]
printer ribbonsclarification
regarding.
933 Recovery of audit
detections.
C.No.1(7)STT/
99, dated 8 th Oct.,
2002.
Sales Tax Ruling
/Instruction
No.63/ 2002,
dated 12 th Oct.,
2002.
Sales Tax Ruling
/Instruction No.
64/ 2002, dated
11 th Oct., 2002.
Sales Tax Ruling
/Instruction
No.65/ 2002,
dated 25 th Oct.,
2002.
Sales Tax
General Order
No.4/2002,
dated.1 st Nov.,
2002.
Sales Tax
General Order
No.5/ 2002, dated
4 th Nov., 2002.
Sales Tax Ruling
/Instruction No.
66/ 2002, dated
4 th Nov., 2002.
C. No. 2(1)M
(Audit)/02, dated
6 th Nov., 2002.
Exemption for trucks
manufactured for Armed
Forces (by local
manufacturers) fabricated
through third party exempt.
Hotel and Restaurants to be
treated as manufacturers.
Payment of ST by IPPs to
be made on total supply
charges and not on charges
received.
Further tax chargeable on
taxable supplies except
retailers, made to
consumers from persons/
organizations.
Procedure for receipt of
locally manufactured goods
(under zero-rating) by Duty
Free Shops.
Functions to be performed
by Member Audit, CBR
and distribution of Audit
staff of field formations.
Computer printer ribbons
not exempt from ST.
Collectorates to pursue R.P.
to deposit principal amount
& 25% Addl. tax detected
in audit & to send cases to
CBR for waiver of Addl.
tax & penalty.
856
858
859
860
861
863
864
865