Sales Tax Instructions

Sales Tax Instructions, 2009
Sales tax from the steel melters and steel re-rollers shall continue to be collected
under normal GST regime. It has however, been decided in consultation with the
respective associations that Board‘s letter C.No.4/85-STB/97, dated 18 th September,
1997, C.No.4/93-STB/97, dated 21 st October, 1997 and C.No.4/85-STB/97, dated 25 th
October, 1997, shall be treated to have been superceded with effect from 1 st July, 2000 by
the following revised arrangements of electricity consumption benchmarks:-
(a) Auto/semi-auto re-rolling: 110 (Electricity units for production
of one MT of steel products)
(b) For manual re-rolling 130 (ibid)
(c) For melters. 950 (ibid)
2. For the period from 1 st July, 2000 onwards, the steel melters will pay
arrears on net tax basis @ Rs.700 per metric ton and the steel re-rollers will pay arrears
on net tax basis @ Rs.400 per metric ton. These arrears will be liquidated by the melters
and re-rollers upto 30 th May, 2001. No previous carry forward shall be allowed to be
adjusted or to continue; it shall be treated as neutral (i.e. zero) on the day arrears are
worked on the said scale by the concerned units under confirmation by the respective
association. The revised arrangements will be effective from 1 st July, 2000 and arrears of
differential tax for the previous months shall be allowed to be paid by 30 th May, 2001
either in lump sum or in installments as agreed by the concerned Collector.
3. The Collectors are requested to kindly ensure timely realization of
arrears as aforesaid and immediately enforce the above revised electricity benchmarks
under intimation to Central Board of Revenue.