Sales Tax Instructions

1231 SRO 77(I)/2005 dated
27.01.2005.
1232 Request for allowing
refund on chain invoices
to commercial exporters.
1233 Exemption from audit to
retailers (Jewelers) who
deposited sales tax under
SRO 246(I)/2004 dated
05.05.2004. Read
Sales Tax Instructions, 2009
C. No. 3/13-STB
/99 dated 9 th
February, 2005
C. No. 2(1)STP
/2000 (Pt-III),
dated 15 th
February, 2005
C. No. 3(13)STP
dated 16 th
February, 2005
1234 Litigation cases. C.No.1(115)STJ
/2004 dated 22 nd
1235 Instructions regarding
refund payment cheques
/vouchers.
1236 Workshop on matters
pertaining to adjudication
/appeal and streamline
adjudication procedures.
Read
1237 Physical verification of
commercial exporters.
1238 Release of sales tax
claims under streams.
February, 2005
C. No. 3(1)ST-
L&P/2004 (Pt).
dated 23rd
February, 2005
F. No. 2(116)/
Trg-Tr/2004-
05/171 dated 26 th
Feb., 2005
C.No. 3(19) STM
/2004 dated 26 th
February, 2005.
C. No. 3(19)St-
L&P 03 dated
28 th Feb., 2005
1239 Exemption of sales tax. C. No. 3(13)St-
L&P/2004 (Vol-
I) dated 28 th
1240 Sales tax audits by
DRRA.
February, 2005
C.No.1(1)STAS/
2005 dated 1 st
March, 2005
If invoice value is higher
than the notional value
(US$ 300/LDT) for ship
breaking, ST to be paid at
US$300/LDT. Custom duty
tol be paid on actual value.
Sales tax refund against
continuous chain invoices
be sanctioned to
commercial exporters.
Exemption from audit for
jewelers did not apply to D
RRA. Liability determined
by DRRA above deposited
amount in accordance with
SRO cannot be recovered.
Withdrawal of appeals to
eliminate frivolous
litigation.
All refund cheques should
be signed by Chief
Accounts Officer and the
concerned Deputy/Assistant
Collector of refund section.
Major bottlenecks and
micro irritants, responsible
for slow pace of disposal
adjudication / appeal.
Verification of the physical
premises of the commercial
exporter and their suppliers.
Sanction of refunds under
STREAMS pilot project
allowed till enforcement of
Sales Tax Rules, 2004.
ST on import of plant
/machinery is zero-rated if
conditions in customs con
cessionary SROs are met.
Collectorates to follow the
same procedure on DDRA
audit reports as being
followed for ST Auditors.
1187
1188
1188
1189
1190
1190
1192
1192
1193
1193
1241 Chargeability of sales tax C. No. 3(13)St- If plant, machinery and 1194