Sales Tax Instructions

Sales Tax Instructions, 2009
1213 Collection of GST on the
disposal of condemned
vehicles of CPC.
1214 Zero-rated sales tax on
supply of imported
ginned cotton.
1215 Chargeability of central
excise duty on wireless
local loop.
1216 Suspension of sales tax
audit
1217 Situation paper on paper
& paper board industry.
1218 Clarification regarding
SRO 335(I)/2004 dated
24.05.2004.
1219 Clarification of section 52
read with ―the TaxPayer‘s
(Authorized Representati
ve) Rules, 2001 mis-inter
preted & mis-applied by
the field staff adjudicati
on proceedings regarding.
1220 Disposing of carry over
stocks prior to 1 st July
2004 by the commercial
importers.
1221 Condonation of time limit
u/s 74 of the sales tax act,
1990 M/s. Amir soap fac
tory sales tax registration
No.12-00-3401-005-46.
UO No. 3(72)
STP/97 dt 22 nd
December, 2004
C.No. 3(13) ST-
L&P/2004 dated
23 rd Dec. 2004
C. No.1(17)CEB
/96 dated 24 th
December, 2004
C.No.1(26)STAS
/2004 dated 27 th
December, 2004
2005
C.No.CA–II/RPB
A/ST&CE/ 2004/
536 dt 4 th Jan, 05
C. No.1/42-STB
/2004 dated 4 th
January, 2005
C. No. 3(10)STP
/2000 (Pt-1)
dated 5 th January,
2005
C. No. 3(12)St-
L&P/04 dated 6 th
January, 2005
C. No. 3(36)STP
/99 (Pt-1) dated
8 th January, 2005
Sales tax to be collected on
the bid value against
auction of vehicles of the
Cabinet Division.
locally manufactured
ginned cotton and supply of
imported ginned cotton has
been zero-rated
For trade discounts, central
excise duty is to be
calculated on discounted
price, in terms of section 2
(46)(b) of the Sales Tax
Act, 1990.
Suspension of ST Internal
audit relates to the field
audits, u/s 25 only.
Situation paper on paper &
paper board industry.
Relief/refund of ST @ 10.5
%/MT on oil seeds paid at
import stage was allowed to
absorb burden of unadjus
ted sales tax attributeable
towards meal, which was
zero rated.
An advocate duly enrolled
with Bar Council can repre
sent his client. The central
excise, sales tax and cust
oms acts cannot supercede
provisions of Legal Practi
tioners & Bar Councils Act.
Board is pleased to extend
the time period to
31.03.2005 for disposal of
left over stocks of goods
imported prior to 1.7. 2004.
Collector Audit to exercise
powers under SRO 642(I)/
2004 to condo ne time limit
of payment u/s 73 beyond
the prescribed period.
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