Sales Tax Instructions

Sales Tax Instructions, 2009
ACCOUNTANT--see Cost Accountant/Chartered Accountant
ADDITIONAL TAX --see Default Surcharge
ADJUDICATION:
1 Jurisdiction of Collector
and Deputy Collector for
determination of amount
of sales tax evaded not
paid or short paid.[With
drawn vide letter C. No.
3(6) GST-I/93, dated 9 th
June, 1994]
2 Jurisdiction of Collector
and Deputy Collector for
determination of amount
of sales tax evaded not
paid or short paid.
3 In-correct format of
orders-in-original orders -
in-appeal—rectification
thereof.
4 Federal Budget 1994-95–
instructions regarding ma
tters relating to sales tax.
5 Sales Tax Budget
Instructions 1995-96.
6 Copies of adjudication
orders passed by the
Collectors of Customs,
Central Excise and Sales
Tax.
7 Time-limit for adjudication.
[Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
8 Recovery of dues stayed
by the Honorable High
Courts and Civil Courtshearing
before grant of
interim stay orders by the
court.
C. No. 9(4)-ST/
88-Pt., dated 15 th
May, 1993
C. No. 9(4)-ST
/88.Pt., dated 6 th
July, 1993
Sales Tax Circular
No.3/1994,
dated 14 th April,
1994.
No.1/21-STB/ 94,
dated 9 th July,
1994.
C. No. 2/2-STB/
95, dated April,
1995.
C. No. 1/(1)/96-
Ch-CBR, dated
27 th March, 1996
Sales Tax General
Order No.4/
1996, dated 5 th
November,1996.
C. No. 1(79) S
(STJ)/98, dated
13 th May, 1998
Supreme Court held that
Deputy Collectors did not
have powers to issue
demand-cum-show cause
notices in cases of
determination of evaded
sales tax under the Sales
Tax Act, 1951.
Deputy Collectors have
powers to issue demandcum-show
cause notices in
cases of determination of
evaded sales tax under the
Sales Tax Act, 1951.
Format of O-in-O & O-in-
Appeal.
Section 11 and 37
amended. Revised adjudica
tion powers for ST officers.
Instructions regarding
adjudication.
Adjudication orders passed
by Collectors/Dy Collectors
may be furnished to the
Director General (Inspec
tion), Direct Taxes.
Cases to be decided within
six months. Register for
Adjudication to be
maintained.
Clause (4-A) of Article 199
of the Constitution
prescribes that stay orders
shall cease to have effect on
afflux of the six month‘s
time
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