Sales Tax Instructions

Sales Tax Instructions, 2009
66 Enhancement of fixed tax
on iron and steel welded
pipe leviable vide SRO
381(I)/90, dated 24 th
April, 1990.
67 Enhancement of fixed tax
on paper cones and non
spiral paper cheese
leviable vide SRO
695(I)/92, dated 22 nd July,
C. No.16(30)-
St/89, dated 31 st
October, 1993
C. No. 16(40)-
ST/75, dated 31 st
October, 1993
1992.
68 C. No. 1(4)GST-
I/93, dated 1 st
69 Sales tax on soft cotton
waste obtained after
refining cotton waste.
70 Recovery of arrears under
section 48(2) of the Sales
Tax Act, 1990 read with
Sales Tax Recovery
Rules, 1992
71 Chargeability of sales tax
on electric transmission
towers, lattice masts and
similar structures/tubes
used for transmission of
electric power-falling
under chapter 73 of PCT.
72 Clarification of applicabi
-lity of sales tax in case of
international contract
covered under SRO
555(I)/90 and 597(I)/90
both dated 7 th June, 1990
73 Collection of sales tax at
statutory rate of 15% after
withdrawal of capacity
duty on aerated water.
November, 1993
C. No.F.16(34)-
ST/87, dated 6 th
November, 1993
1994
S.T. Circular No
1/94 C. No.
1(34)GST-1/92
dated 18 th Jan
uary, 1994
C. No. 9(36)ST/
65 dated 31 st
January, 1994
C. No. 1/15-STB
/94, dated 3 rd
March, 1994
C. No. 16(7)ST
/88, Dated 27 th
March, 1994
Enhancement of ST on iron
and steel welded pipe,
whether or not galvanized
and on all types of scrap
from Rs.550/- to 750/ PMT.
Enhancement of rate of
sales tax on paper Cones
and Non Spiral Cheese
from 1.5 paisa to two paisa
per cone and non-spiral
cheese.
Input tax credit not allowed
on goods acquired not as
stock in trade.
Soft waste prepared by
processing cotton waste is
liable to sales tax.
Defaulter under the Sales
Tax Act, 1990 is likely a
judgement-debtor liable to
action, including arrest and
detention in prison.
SRO. 600(I)/90 does not
include supply of electric
transmission towers, lattice
masts and similar structures
/ tubes as these do not fall
under the definition of
―machinery‖
Refund on mild steel
products for the period
from 22 nd December, 1991
to 20 th October, 1992
cannot be acceded to as
SRO 151(I)/92 was given
retrospective effect from 1 st
October, 1991.
Sales tax at the rate of 15%
ad-val be charged on the
supplies made by
beverages. Input tax credit
shall only be given for raw
materials purchased on or
65
65
66
67
68
69
70
71