Sales Tax Instructions

Sales Tax Instructions, 2009
The subject noted products have been exempted from Sales Tax since 1951, by various
notifications and clarification issued by Central Board of Revenue, time and again.
SR. NOTIFICATION
REMARKS
NO. /CLARIFICATION
1. SRO 230(I)/97,
dated 29.03.97.
Definition of ―Plant, Machinery and Equipment‖, which has been
placed as item 39 in the sixth schedule has been given. The
definition is substantially the same as given in various previous
Sales Tax exemption notification and clarification. The subject
products fall in this definition. Accordingly the clarifications
issued in the past for the subject items hold good for this SRO
2. CBR‘s Clarification
C. No.16(42)/ST/80,
dated 04.11.1990.
3. CBR‘s Clarification
No.3(8)-
C.E.Board/82, dated
06.11.1991.
4. SRO 697(I)/77,
dated 04.08.1977
5. SRO prior to SRO
697(I)/77, dated
04.08.1977
also.
Board has clarified that ―Wires and Cables‖ shall be covered by
the words ―Machinery and Equipment‖ used in Sales Tax /
Exemption Notification No.597(I)/90, dated 07.06.90.
Board has clarified that ―Wires & Cables‖ shall be covered by the
words ―Machinery and Equipment‖ used in SRO 798(I)/90, dated
30.07.1990. The definition of machinery in SRO 798(I)/90, dated
30.07.1990 is the same as Sr. No.(1) above.
This SRO also exempted ―Machinery and Equipment‖, the
definition of which as given in this SRO was the same as against
serial No.1. In addition the SRO contained a table of PCT
headings for the purpose of exemption under this SRO. All the
subject PCT Headings were included in the table and as such
these items were treated as machinery and equipment and
remained exempt. The SRO remained operative from 04.08.1977
to 07.06.1990.
All the prior SRO‘s beginning from SRO 3 ST. dated 13.03.54
were identical to SRO at Sr. No.4 and granted exemption from
Sales Tax on subject items.The SROs were:
SRO No.125, dated 29.06.1970, SRO No.124, dated 28.06.1969
SRO No.217, dated 13.12.1968, SRO No.41, dated 22.03.1968
SRO No.1302, dated 05.12.1962, SRO No.3, dated 13.03.1954.
The clarification issued by the CBR confirming exemption were as
under:-
C. No.9(20)-ST/76, dated 02.10.1988, C. No.16(62)ST/77, dated
11.04.1982, IV-CE(bud)58/79/2956, dated 03.04.1980
C. No.16(166)-SS/T-(I)/8\72, dated 18.06.73, C. No.7(57)-ST/69,
dated 23.07.1971, C. No.7(5)-ST/69, dated 18.11.1969
C.No.7/68-69/1712-A7, dated 19.08.1969, C. No.71(5)-ST/69,
dated 17.06.1969, C. No.7(13)-ST/67, dated 06.05.1969
C. No.5(43)-ST/61, dated 17.02.1962
C. No.7(3)-ST/57, dated 28.04.1958.
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No.2(62)STP/97(Pt.2)I DATED 17 TH APRIL, 1999
SUBJECT:- SALES TAX INPUT ENTITLEMENT ON CUSTOMS
AUCTIONED GOODS.