Sales Tax Instructions

Sales Tax Instructions, 2009
1196 Credit & Debit Note –
clarification on period of
adjustment.
1197 Special procedure for
payment of sales tax by
retailers on value addition
basis.
1198 CED (in VAT mode) on
international freight
forwarders.
1199 Concept of book adjustments
and payments
under the Sales Tax Act,
1990.
1200 CED on internet service
providers (ISPS) and data
network service providers
(DNOPS), using VSAT as
communication medium.
1201 One time extension in
filing of sales tax return
by cotton seed oil
extractions / oil mills.
C. No. 3(1)STP
/98 dated 18 th
October, 2004
C. No. 3(12)ST-
L&P/02(Pt) dated
18 th October,
2004
C. No.1(6)STR
/2004 dated 19 th
October, 2004
C. No. 3(36)STP
/99 dated 20 th
October, 2004
C. No.1(17)CEB
/96-Pt. dated 25 th
October, 2004
C. No. 3(98)STP
/96 dated 28 th
October, 2004
Clarification on credit &
debit note.
Retailers of motor-cycles,
rubber tyres, mild steel
products, etc to have value
addition of 3% to 4%.
International Freight
Forwarders granted exem
ption/waiver from addition
nal tax and penalty due to
late filing of tax returns.
Whether payments made by
the parent company from its
own business bank account
to suppliers of its subsidiary
company, from the debt it
owes to its subsidiary
company fulfills Sec 73
requirement?
Users of VSAT Terminals
for the purpose of Internet /
data communication service
only are not liable to central
excise duty
Cottonseed oil expellers to
file return for July-Sept, 04
by 31.10.2000 without
additional tax and penalty.
1156
1157
1158
1159
1160
1161
1202 Budgetary measure
(2004-05) raising of
turnover threshold of
manufacturers and
retailers for levy of sales
tax and withdrawal of
turnover tax regime.
1203 Double payment of
refund of sales tax on
exports made between the
period 01.10.1996 to
31.12.1996 under
different standard rebate
notifications as well as
C. No. 3(11)ST-
L&P/2004 dated
5 th November,
2004
C. No. 1(33) STP
/93(Pt). dated 6 th
November, 2004
Immunity from audit to
such registered/enrolled
retailers or manufacturers
who did not file tax return
prior to July, 2004 and are
no longer required to be
registered/enrolled.
The exporters are liable to
pay only such amount of
sales tax refund which was
claimed in excess of the
input tax actually paid by
them against import/
procurement of raw
1161
1162