Sales Tax Instructions

Sales Tax Instructions, 2009
1127 Change of status from
commercial exporters to
manufacturer-cumexporter.
1128 Clarification regarding
the scope of SRO
130(I)/03 dated 31.1.2003
for the admissibility of
input tax credit on gas
bills containing sales tax
registration number and
address of the consumer.
1129 Approval for taking input
of raw materials for
commercial exports.
1130 Request to issue clarification
in respect of amnesty
granted vide SRO 246(I)
/2004 dated 05-05-2004.
1131 Weeding out frivolous
litigations – withdrawal
of departmental appeals
pending before Income
Tax Appellate Tribunal
and Customs, Excise,
Sales Tax, Appellate
Tribunal.
1132 Case against Medora
Group of Companies.
1133 Request to clarify that a
retailer is entitled to claim
adjustment of input tax
paid on raw materials and
conversion charges paid
to the vendors against
output tax charged on
C. No. 2(1)STP
/97 dated 8 th
June, 2004
C. No. 1(31) STR
/2000 dated 9 th
June, 2004
C. No. 2(1)STP
/2000(Pt.I) dated
9 th June, 2004
C. No. 3(10)ST-
L&P/2003 dated
9th June, 2004
C. No. 2079-M
(L&C)/04, dated
11 th June, 2004
C. No. 4(18)
STM /2003 dated
12 th June, 2004
C. No.2(1)STP
/2000(Pt.I), dated
12 th June, 2004
Registered person obtained
manufacturing facility on 1-
7-2003 but his status was
formally changed on 4-8-
2003 thus refund may be
processed on the basis of
continuous-chain invoices.
Any amendment made in
the statute or any
notification issued there
under, shall apply
prospectively unless
otherwise mentioned in the
amending statute or the
notification.
For refund on the basis of
continuous chain invoices
refund may be given to the
extent of available invoices
and not insist on invoices
for each stage.
Clarification in respect of
amnesty granted vide SRO
246(I)/2004.
Collector to withdraw all
frivolous appeals which
involve no significant
revenue or involve petty
issues or issues that have
already been settled or
issues not legally
maintainable.
It is difficult to prove case
in courts regarding supply
from PATA/FATA thus the
case may be treated as one
under section 36(2).
A registered retailer may
purchase raw material and
get goods manufactured
from registered vendors
against sales tax invoices
and subsequently take input
tax adjustment.
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1063
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