Sales Tax Instructions

Sales Tax Instructions, 2009
papers from record.
Read
1252 Refund of sales tax of
Rs.1.5 billion to KESC.
1253 Recovery of sales tax
arrears from steel rerolling
mills.
1254 Clarification regarding
multiple use of registra
tion by a cotton ginner
registered under SRO
1271(1)/96 dated 10.11.
1996.
1255 Filing of appeals against
waiver / remission of
penalties.
1256 Sales Tax Special
Procedure Rules, 2004.
1257 Summary of invoices
under SRO 508(I)/2004
dated 12 th June, 2004.
1258 Disposing of carry over
stock prior to 01.07.2004
by the commercial
importers.
1259 Creation of Regional
Taxpayers Offices
(RTOs).
&CE-III)/05 dt
21 st March, 2005
C.No.3(13)STM
/2004 dated 22 nd
March, 2005
C. No. 4(85)STB
/97(Pt) dated 24 th
March, 2005
C. No. 3(13) STP
/96 (Vol-III)
dated 24 th March,
2005
C. No. 1(5) STJ/
2003 dated 26 th
March, 2005
C. No. 3(12)St-
L&P /2004 (Pt-1)
dated 28 th March,
2005
C. No. 3(17)STP
/2001 dated 28 th
March, 2005
C. No. 3(12)ST-
L&P/2004 dated
30 th March, 2005
C. No. 6(38)/
2004-CP dated
31 st March, 2005
of record.
Reasons /problems faced by
KESC may be ascertained
and intimated to the Board.
Amount to be recovered if
steel re-rolling mills have
claimed input credit of
previous carry forward
without audit.
The condition that regist
ered ginner was required to
obtain separate registration
for activities other than
ginning, condoned by CBR
for processing of claims.
The penalty and additional
tax can be levied where
there is a willful default or
malafide.
3% value addition by the
retailers to be calculated on
the invoice value excluding
the amount of sales tax.
Summary of invoices to be
used before processing/sanc
tioning of refund claims.
Disposing of carry over
stock prior to 01.07.2004
by the commercial
importers.
12 Regional Taxpayers
Offices created with effect
from, 01.07.2005.
1204
1204
1204
1205
1206
1207
1207
1208
1260 Launching of STREAMS
project.
1261 Disposing of carry over
stock prior to 01.07.2004
for commercial importers.
C. No. 3(19)ST-
L&P/2003 dated
2 nd April, 2005
C. No. 3(12)ST-
L&P/04. dated
2 nd April, 2005
Sales Tax Risk Evaluation
and Management System
(STREAMS) launched vide
SRO 283(I)/2005.
Disposal of carry over stock
lying with commercial
importers by 31.03.2005 on
payment of 10% minimum
value addition.
1208
1209