Sales Tax Instructions

Sales Tax Instructions, 2009
(iii)
―(5A) ‗common taxpayer identifier‘ means the identification number
allocated under section 20 of the Finance Act, 1999 (IV of
1999)‖;
after clause (6) the following new clause shall be inserted, namely:-
―(6A)
‗defaulter‘ means a person and, in the case of company or
firm, every director, or partner of the company, or as the case
may be, of the firm, of which he is a director or a partner or a
proprietor and includes guarantors or successors, who fail to
pay the arrears:‖.
(b) in section 46, in sub-section (4), for the full stop at the end a colon shall be
substituted and thereafter the following proviso shall be added, namely:-
―provided that when any such order amounts to
an interim order staying the recovery of tax, such order
shall
cease to have effect on the expiration of a period of six months following the
day on which it is made
unless the case is finally decided, or the
interim order
is withdrawn by the Tribunal earlier.‖; and
(c) after section 72, the following new section shall be added, namely:-
(d) in the Sixth Schedule,-
―73. Certain transactions not admissible:- Notwithstanding
anything contained in this Act or any other law for the time being in
force, any transaction in respect of which payment is made on or after
the first day of January, 2000, for a sum exceeding fifty thousand
rupees otherwise than by a crossed cheque drawn on a bank or by a
crossed bank draft or pay order shall not be admissible for the
purposes of input tax credit, adjustment or deduction, or refund,
repayment or drawback or zero-rating etc. of tax under this Act.‖; and
(i)
in serial No.3 in column (1), in column (2), after clause (xi) and the entry
relating thereto in column (3) the following new clause and entry relating
thereto shall be added, namely:-
―(xii) poultry and meat of bovine animals,
fish and crustaceans whether or not fresh,
frozen or otherwise preserved and sold in
retail packings or otherwise with or without
brand names and trade marks.
Respective headings of
Chapter 2 and 3;‖ and
6. Amendment of Finance Act, 1999 (IV of 1999).- In the Finance Act, 1999 (IV of
1999), in section 18,-
(a)
(b)
in sub-section (1), clause (a) and Table 1 shall be omitted; and
sub-sections (2) and (3) shall be omitted.