Sales Tax Instructions

Sales Tax Instructions, 2009
1470 Value addition on supply
of vegetable ghee/cooking
oil for the preceding
one and half years i.e.
from 1 st July 2004 to 31 st
December 2005.
1471 Applicability of SRO 543
in respect of sales tax.
1472 Zero-rating of surgical
goods under SRO
621(I)/2005 dated
17.06.2005.
1473 Procedure for payment of
adjustment on account of
construction.
1474 Simplified annex-B & C
for Commercial Importers
exclusively importing
zero-rated items.
C. No.1(3)CEB
/04(pt) dated 5 th
August, 2006
C. No. 3(6)ST-
L&P/2006 dated
8th August, 2006
C. No. 5/10-STB
/2005 dated 10 th
August, 2006
C. No. 2(77)STP
/95 dated 12 th
August, 2006
Sales Tax Circu
lar No.05/2006
C. No. 1/2-STB
/2006 dated 21 st
August, 2006.
1475 Order C. No. 2(1)ST-
L&P/2000 (Pt)
dated 28 th
August, 2006
1476 Release of bank
guarantee.
1477 Levy of sales tax on retail
price basis.
1478 Issues relating to steel
sector ---- amendment in
Sales Tax General Order
No. 03/2006.
C. No. 3(1)ST-
L&P /03 dated.
7 th September,
2006
C. No. 3(7)ST-
L&P /2006 dated
7 th September,
2006
Sales Tax General
Order No. 06/
2006 C. No. 3/13
-STB/98 dated 8 th
September,2006
Arrears on ghee / cooking
oil to be collected at Re
0.75 per kg from 1.07.04 to
30.6.05 and at Re 1.00 per
kg from 1.7.05 to 31.12.05
on account of value.
Packing and filling of gas
into cylinders and bottles is
covered by the definition of
‗manufacture‘ & required
to file the special return.
Surgical gloves and blood
collecting packs with blood
transfusion sets are zero-rat
ed under SRO 525(I)/2006
Input tax credit / refund on
account of construction
material may be sanctioned.
Simplified Annex-B & C
prescribed for commercial
importers engaged exclusiv
ely in import & local
supply of zero-rated items.
ST related contravention
cases against SRO 27(I)/98
and cases for payment of
ST on 40% value addition
should be withdrawn.
Drawback of sales tax of
import stage was allowed in
case of re-exportation of
imported goods.
Supplies in bulk to institutional
buyers for in-house
consumption cannot be
considered retail sale.
MS products made from
locally produced ingots and
billets to supply on sales
tax invoices supplied to
downstream industry reflec
ting sales tax of Rs. 270/-
PMT and Rs. 2410/- PMT.
1416
1417
1417
1418
1418
1420
1422
1422
1423