Sales Tax Instructions

Sales Tax Instructions, 2009
(xiv)
(xv)
(xvi)
(xvii)
Exemption of sales tax on the import of edible oils has been withdrawn,
while unbranded/non-trademarked butter has been exempted from sales
tax (please also see item No.(xxi) of para 2 of these instructions);
Customs duty and sales tax on the import and supply of cellular
telephone sets has been exempted to the extent that the net combined
effect of these levies will be Rs.2000 per set. The amount of Rs.2000 per
set shall however, be charged and collected by the cellular company
operators at the stage of activation/ energization and each reactivation/re-energization
and paid on monthly tax returns as prescribed
under Notification No. SRO 390(I)/2001 dated 18 th June, 2001.
A special package for jewellers‘ sector has been introduced vide
Notification No. SRO 391(I)/ 2001 dated 18 th June, 2001. The jewellers
shall not be entitled to operate under turnover tax scheme. They will be
required to get registered and pay net sales tax @ 15% on value addition
which cannot be below 10% in any case. This notification prescribes a
complete procedure for the registration, invoicing, payment of tax, filing
of return and record keeping by the jewellers. Such jewellers will not be
entitled to take input tax adjustment on any account. Assistance from the
concerned jewellers‘ associations shall be taken by the Collectors for the
implementation of the scheme under intimation to the Board;
Four relief notifications have been issued for waiver of past liabilities in
case of the following categories of persons:-
(e)
(f)
(g)
(h)
The manufacturers who continued to pay fixed tax under any
fixed tax scheme valid upto 1 st July, 1998 or under the
Simplified Sales Tax Rules, 1999 or under any written
instructions of the Board after expiry of such schemes with the
expectation that such scheme would be continued till they
switched over to VAT mode (please see SRO 392(I)/2001, dated
18 th June, 2001);
The fixed tax taxpayers who, being covered under a fixed tax
scheme upto 1 st July, 1998 were not covered under the
Simplified Sales Tax Rules, 1999, due to their turnover being
higher than the prescribed limit, but they continued to pay fixed
tax amounts (please see SRO 393(I)/2001, dated 18 th June,
2001);
The textile weaving units who paid fixed amount of Rs.300 per
automatic loom during 1996-1997 and thereafter, but are facing
demands for differential payments despite their conversion to
GST (please see SRO 394(I)/ 2001, dated 18 th June, 2001); and
Those textile regimes which mostly remained out of tax net till
recently but started compliance due to other motivating measures
such as tax survey, same-state-goods/ continuous chain tax
invoices‘ condition and section 73 etc. (please see SRO 395(I)/
2001, dated 18 th June, 2001);