Sales Tax Instructions

Sales Tax Instructions, 2009
cases initiated prior to the
budgetary measures of
1999-2000.
2 Adjustment of input tax
paid on electricity bill by
cotton ginners under
SRO.1271(I)/96, dated
10 th November, 1996.
3 Interpretation of section
66 of the Sales Tax Act,
1990
4 Sales Tax Budget
Instructions 2001-2002.
5 Sales Tax Budget
Instructions 2002-2003.
6 Relaxation of the time
period for deposit of sales
tax under the special
procedure for Ginning
Industry Rules, 1996.
7 Sales Tax Budget
Instruction 2003-2004.
8 Relaxation of the time
period for deposit of sales
tax under the special
procedure for Ginning
Industry Rules, 1996.
9 Condonation of time limit
under section 74 of the
Sales Tax Act, 1990.
10 Request to allow exten
sion in stipulated period
of two years for starting
commercial production.
11 Request to allow extension
of time of submiss
ion of information requir
ed under SRO 966(I)/
C. No. 1(3) STR/
2000, dated 24 th
April, 2001.
Sales Tax General
Order No.1/
2001, dt 26 th
May, 2001.
C. No. 3(9)ST-L
& P/2001, dated
18 th June, 2001.
C. No. 1/4-STE/
2002, dated 15 th
June, 2002.
C. No. 2(56)STP
/96, dated 30 th
November, 2002.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 3(56) STP
/96, dated 7 th
February, 2004
Sales Tax Gen
eral Order No.1
Of 2004 dated
20 th April, 2004
C. No. 3(6) St-
L&P/2003, dated
5 th June, 2004
C. No. 3(14) St-
L&P/2003, dated
9 th August, 2004
the respective Collector of
Customs warranting ex-post
facto extension of time.
No limitation period for
refund of input tax to
ginning industry.
No limitation period for
refund where matter is
pending before judicial
fora.
Instructions related to
Condonation of time limit.
Section 74 added to allow
relaxation of time period by
CBR.
Extention of time period to
deposit ST by ginners.
Instructions related to
Condonation of time limit.
Extension in the time
period for the deposit of
sales tax on cotton January,
2004 from 10 th to 15 th
February, 2004.
Condonation of delay by
CBR in payment u/s 73
beyond 120 days--- up to
60 days in all cases and
with permission of
Collector beyond 60 days.
Corrections may be made in
Board‘s letter C. No.3(6)St-
L&P /2003dated 18 th May,
2004.
Condonation of time limit
by CBR, prescribed under
SRO 966 (I)/2002 and SRO
469(I)/2003 as under:
690
700
709
829
870
906
992
1031
1058
1125