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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

1186 DTRE Approval Export<br />

Registration No.W/<br />

007708 dated 19-02-1957<br />

C.No.4(15)DTRE<br />

/2003 dated 16 th<br />

September, 2004<br />

Condonation of condition<br />

from retrospective effect<br />

for DTRE user.<br />

1148<br />

1187 Delegation of powers to<br />

Additional Collectors for<br />

sanction of refund claims<br />

above Rs.1 million.<br />

1188 Appointment of commit<br />

ees to examine cases of<br />

sales tax refund where the<br />

suppliers have been<br />

blacklisted<br />

1189 <strong>Sales</strong> <strong>Tax</strong> refund to<br />

manufacturer-cumexporters.<br />

1190 GPA Bill 2004 and fiscal<br />

incentives at Gawadar.<br />

1191 Minutes of the meeting<br />

held in Central Board of<br />

Revenue on 9 th<br />

September, 2004.<br />

1192 Audit of DTRE<br />

consignments.<br />

C. No. 1(6)STP<br />

/96 dated 17 th<br />

September, 2004<br />

C. No. 1(49)STJ<br />

/2002, dated 30th<br />

September, 2004<br />

C. No. 3(12)ST-<br />

L&P/02 (Pt)<br />

dated 30 th<br />

September, 2004<br />

U.O. No. 3(10)<br />

ST-L&P/04 dated<br />

4 th October, 2004<br />

C. No. 3(1)ST-<br />

L&P/2004 dated<br />

8 th October, 2004<br />

C.No.4 (6) DTRE<br />

/2003 dated 9 th<br />

October, 2004<br />

1193 <strong>Sales</strong> tax cotton on sector. C. No 3(6)STP<br />

/96 dated 9 th<br />

1194 Clarification regarding<br />

further tax.<br />

1195 Post exportation audit<br />

against DTRE approval at<br />

the time of conducting<br />

routine audit.<br />

October, 2004<br />

C. No. 3(72)STP/<br />

97-Pt2 dated 13 th<br />

October, 2004<br />

C. No.1(8)STR<br />

/2004 dated 15 th<br />

October, 2004<br />

Refund claims of commer<br />

cial exporters exceeding Rs.<br />

one million to be sanction<br />

ed by Additional Collector.<br />

Procedure for committees<br />

to examine cases of refunds<br />

claimed on invoices issued<br />

by suppliers who were<br />

subsequently blacklisted.<br />

Refunds of manufacturer<br />

cum exporter shall be<br />

processed in a simplified<br />

manner and sanctioned in a<br />

single go within 30 days.<br />

Exemption and zero-rated<br />

in Gwadar SEZ.<br />

15% minimum value<br />

addition agreed with<br />

PVMA is applicable only<br />

for a period of two financial<br />

years ending June, 2004.<br />

No restriction on the Collec<br />

tor of Customs issuing DT<br />

RE approvals to take any<br />

action including physical<br />

verification or enquiry.<br />

Evasion of sales tax on<br />

cottonseed oil supplied to<br />

the oil extractors.<br />

Further tax shall not be<br />

charged, if taxable supplies<br />

are made to a person whose<br />

income is not liable to<br />

income tax but has ded<br />

ucted income tax at source.<br />

Combined audit for all duti<br />

es/taxes covered under the<br />

DTRE approval/security<br />

instrument.<br />

1149<br />

1149<br />

1150<br />

1151<br />

1152<br />

1152<br />

1153<br />

1155<br />

1155

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