Sales Tax Instructions

Sales Tax Instructions, 2009
18 Amendment in SRO 448
(I)/2000 dated 1 st July,
2000 regarding jurisdiction
of Collectorate of
Customs Sales Tax and
Central Excise
(Adjudication).
19 Review applications
received by rejected units
in terms of SRO 392(I)/
2001, & 395(I)/2001
dated 18.06.2001.
20 Sales Tax Budget
Instructions 2002-2003.
21 Adjudication proceedings
against spinning units for
non-payment of sales tax
on purchase of ginned
cotton from ginners of
other Collectorates.
22 Sales Tax Budget
Instruction 2003-2004.
23 Sales Tax Budget
Instructions 2004-2005.
24 Clarification of section 52
read with ―the TaxPayer‘s
(Authorized Representati
ve) Rules, 2001 mis-inter
preted & mis-applied by
the field staff adjudicati
on proceedings regarding.
25 Time limit for
adjudication.
26 Workshop on matters
pertaining to adjudication
Sales Tax Ruling
/Instruction No.
3/2002, dated 7 th
January, 2002.
Sales Tax Ruling
/Instruction No.
39/2002, dated 8 th
May, 2002.
C. No. 1/4-STE/
2002, dated 15 th
June, 2002.
C. No. 3(13)STP/
96(Pt-1), dated
25 th February,
2003.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(10) STP
/2000 (Pt-1)
dated 5 th January,
2005
C. No. 3(1) ST-
L&P/2004 (Vol-
IV) dated 28 th
January, 2005
F. No. 2(116)/
Trg-Tr/2004-
Adjudication of short filer
or non-filers by Executive
Collectorates.
Decision regarding relief
notifica-tions to be issued
in the form of an
appealable order.
Section 45 amended to
delegate powers to ST
officers for cases of fixed
amounts of additional tax/
penalty. Office of the
Collector Appeal revived.
Fee for filing appeals fixed
@ Rs.1,000/-.
Spinner/exporter is liable to
be proceeded against in the
jurisdic-tion of Collectortes
where ginner is located.
Instructions
adjudication.
Instructions
adjudication.
regarding
regarding
An advocate duly enrolled
with Bar Council can repre
sent his client. The central
excise, sales tax and cust
oms acts cannot supercede
provisions of Legal Practi
tioners & Bar Councils Act.
Limitation period of 5 or 3
years for issuance of show
cause notice shall be treated
as extended from date of
serving audit observation.
Major bottlenecks and
micro irritants, responsible
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