Sales Tax Instructions

VI.
Sales Tax Instructions, 2009
time section 37C has also been omitted as all such punishments for criminal
prosecution have been transposed in the newly inserted provision.
[Both the aforesaid new provisions need to be studied thoroughly and
conveyed to all officers/officials through seminars and workshops in which
trade may also be involved so as to educate them on these provisions].
(iii) Furnishing the summary of sale and purchase invoices for the purposes of
automated cross matching of invoices between buyers and sellers has been
made mandatory for all categories of registered persons, excluding those
involved in import and supply of textile & articles of textile, leather &
articles thereof, carpets, surgical goods and sports goods. A dedicated cell
shall be established in the Collectorate for proper monitoring and effective
implementation of this measure, which would come into force w.e.f. 1st July,
2005. Particular emphasis shall be given to cross check the information
contained in the summary with the input tax adjustment claimed by different
taxpayers.
(i)
(ii)
MISCELLANEOUS LEGAL AND PROCEDURAL CHANGES:
The second proviso to sub-section (3) of section 36 of the Sales Tax Act,
1990 has been abolished. Now it is binding on the Sales Tax Officer to issue
show cause notice within the time limit prescribed under sub-sections (1) and
(2) of section 36 of the Act.
Section 40A has been amended to restrict the authorized officer of Sales Tax
that his presence is mandatory whenever a search without warrant is
necessitated.
(iii) In order to integrate all the amendments made so far as well as to
accommodate the new procedures/rules necessitated due to anticipated
changes in the scope of tax, the Sales Tax Special Procedure Rules, 2004 and
the Sales Tax Rules, 2004, have been updated and redrafted. The new
Rules/Procedures have been notified vide SROs 522(I)/2005 & 533(I)/2005
both dated 06.06.05.
(iv)
(v)
(vi)
Special Procedure for Payment of Sales Tax on supply of food has been
suitably amended to expressly include the supply of food meant for canteens
and messes for outside consumption. The persons engaged in such supplies
are, therefore, liable to registration.
By virtue of an amendment made in the Special Procedure Rules, the hotel
having restaurants supplying food in the same premises are liable to
registration irrespective of their annual turnover. Such hotel-cum-restaurants
shall now be governed under Chapter-IX of the Special Procedure Rules,
2005.
The term "Stevedore" has been redefined, by virtue of which, certain services
commonly provided by stevedores have been excluded from the purview of
exemption.