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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
STGO No.3/04 dt 12.6. 2004] dt 28 th July, 1999.<br />
C. No. 3(16) STP<br />
/2000, dated 8 th<br />
October, 2001.<br />
4 Special Audit Reports<br />
under section 32-A of the<br />
<strong>Sales</strong> <strong>Tax</strong> Act, 1990 for<br />
preparation of contravention<br />
reports.<br />
5 Consolidation of sales tax<br />
general orders.<br />
6 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2004-2005.<br />
7 Budget <strong>Instructions</strong>-Sali<br />
ent Feature- <strong>Sales</strong> <strong>Tax</strong> &<br />
Federal Excise –Budge<br />
tary Measures (FY 06-07)<br />
COTTAGE INDUSTRY:<br />
<strong>Sales</strong> <strong>Tax</strong> Gene<br />
ral Order No.3 of<br />
2004 dated 12 th<br />
June, 2004<br />
C. No.1/33-STB<br />
/2004, dated 13 th<br />
June, 2004<br />
ST& FE Budgeta<br />
ry Measures (FY<br />
2006-07) dated<br />
5th June, 2006<br />
After audit contravention<br />
report to be made by<br />
Executive Collectorates.<br />
Consolidation of various<br />
General Orders.<br />
<strong>Instructions</strong> regarding<br />
cost/chartered Accountants.<br />
Simplifying and expediting<br />
the processing of sales tax<br />
refunds through authorized<br />
Chartered Accountants.<br />
763<br />
1067<br />
1093<br />
1371<br />
1 Federal Budget 1993-94 – C. No. 4(13)/92-<br />
<strong>Instructions</strong> regarding STB, dated 14 th<br />
matters relating to sales June, 1993.<br />
tax.<br />
2 Federal Budget 1994-95 – No.1/21-STB/ 94,<br />
instructions regarding dated 9 th June,<br />
matters relating to sales 1994<br />
tax.<br />
3 Supplies made by cottage <strong>Sales</strong> <strong>Tax</strong> General<br />
industry manufacturers.<br />
Order No.9/<br />
[Superceded by STGO 5/95 1994, dated 25 th<br />
dated 03.05.95]<br />
October, 1994.<br />
4 Cottage Industry. C. No. 1(9) GST-<br />
I/89.Vol.III,<br />
dated 27th<br />
November, 1994<br />
5 Supplies made by cottage <strong>Sales</strong> <strong>Tax</strong> General<br />
industry manufacturers.<br />
Order No.5/<br />
[Rescinded vide STGO 1/96 1995, dated 3 rd<br />
dated 15.7.1996]<br />
May, 1995.<br />
6 Misuse of cottage C. No. 1(84) STC<br />
industry (SRO 556(I)/94, /94.P-II, dated<br />
dated 09.06.1994). 30 th July, 1995<br />
7 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 1996-97.<br />
Rate of 5% on cottage<br />
industry for 17 industries.<br />
<strong>Instructions</strong> regarding<br />
cottage industry exemption.<br />
Cottage industry exemption<br />
vide SRO-556(I)/94.<br />
Registration of cottage<br />
industry has nothing to do<br />
with the registration under<br />
Section 14.<br />
Cottage industry<br />
Exemption.<br />
Facility of ―Cottage Indu<br />
stry‖ is not allowed unless<br />
fully warranted on merits.<br />
C. No. 1/43-STR/ Cottage industry<br />
96, dated 13 th Exemption.<br />
54<br />
81<br />
93<br />
95<br />
106<br />
116<br />
134
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 STGO No.3/04 dt 12.6. 2004] dt 28 th July, 1999. C. No. 3(16) STP /2000, dated 8 th October, 2001. 4 Special Audit Reports under section 32-A of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 for preparation of contravention reports. 5 Consolidation of sales tax general orders. 6 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. 7 Budget <strong>Instructions</strong>-Sali ent Feature- <strong>Sales</strong> <strong>Tax</strong> & Federal Excise –Budge tary Measures (FY 06-07) COTTAGE INDUSTRY: <strong>Sales</strong> <strong>Tax</strong> Gene ral Order No.3 of 2004 dated 12 th June, 2004 C. No.1/33-STB /2004, dated 13 th June, 2004 ST& FE Budgeta ry Measures (FY 2006-07) dated 5th June, 2006 After audit contravention report to be made by Executive Collectorates. Consolidation of various General Orders. <strong>Instructions</strong> regarding cost/chartered Accountants. Simplifying and expediting the processing of sales tax refunds through authorized Chartered Accountants. 763 1067 1093 1371 1 Federal Budget 1993-94 – C. No. 4(13)/92- <strong>Instructions</strong> regarding STB, dated 14 th matters relating to sales June, 1993. tax. 2 Federal Budget 1994-95 – No.1/21-STB/ 94, instructions regarding dated 9 th June, matters relating to sales 1994 tax. 3 Supplies made by cottage <strong>Sales</strong> <strong>Tax</strong> General industry manufacturers. Order No.9/ [Superceded by STGO 5/95 1994, dated 25 th dated 03.05.95] October, 1994. 4 Cottage Industry. C. No. 1(9) GST- I/89.Vol.III, dated 27th November, 1994 5 Supplies made by cottage <strong>Sales</strong> <strong>Tax</strong> General industry manufacturers. Order No.5/ [Rescinded vide STGO 1/96 1995, dated 3 rd dated 15.7.1996] May, 1995. 6 Misuse of cottage C. No. 1(84) STC industry (SRO 556(I)/94, /94.P-II, dated dated 09.06.1994). 30 th July, 1995 7 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. Rate of 5% on cottage industry for 17 industries. <strong>Instructions</strong> regarding cottage industry exemption. Cottage industry exemption vide SRO-556(I)/94. Registration of cottage industry has nothing to do with the registration under Section 14. Cottage industry Exemption. Facility of ―Cottage Indu stry‖ is not allowed unless fully warranted on merits. C. No. 1/43-STR/ Cottage industry 96, dated 13 th Exemption. 54 81 93 95 106 116 134
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 June, 1996. COTTON GINNERS--see Ginners/Ginned Cotton/Ginnining Industry COTTON SEED/OIL: 1 Levy of sales tax on business or non-business use of goods produced in the course of business. 2 Levy of sales tax on cotton seed. 3 Exemption from sales tax on the sale of certified cotton seed. 4 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1997-98. 5 Procedure to regulate exemption of sales tax on supply of cottonseeds, which is used in the manufacture of cottonseed oil by the registered persons. [Superceded by ST GO 8/98 dt.30.11.1998 & rescinded vide STGO No.3 of 2004 dt 12 th June, 2004] 6 <strong>Sales</strong> tax on cotton seed & cotton. [see also C. No. 4/6-STB/97-Pt., Dated 12 th May, 1998] 7 <strong>Sales</strong> tax on cotton seed & cotton. 8 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. 9 Zero rating of sales tax on cotton seed. <strong>Sales</strong> <strong>Tax</strong> Circular No. 2/1996, dt.21 st November, 1996 C. No.1(25) GST -I/93, dated 29 th January, 1997 C. No. 4/11-STB /97, dated 6 th May, 1997 C. No. 46-STB/ 97, dated 13 th June, 1997. <strong>Sales</strong> <strong>Tax</strong> General Order No.1/ 1997, dated 15 th July, 1997. C. No. 4/6-STB /97-Pt, dated 24 th April, 1998 C. No. 4/6-STB /97-Pt., dated 12 th May, 1998 C. No. 1/33-STB /2004, dated 13 th June, 2004 ST on in house use of cotton seeds, etc. 185 <strong>Tax</strong> is payable on cotton 191 seed for in-house use and final taxable products i.e. cake & oil sludge. Date of crushing is date of supply. Procedure for claiming 201 exemption on the sale of certified cotton seed. <strong>Sales</strong> tax on cotton seed. 205 Procedure for exemption of ST on cottonseed. Waiver of additional tax/ penalties on cotton seed supplied w.e.f. 16.10.96 to 13.4.98 and on cotton w.e.f. 1.7.96 to 14.3.98. For payment of sales tax arrears on cotton seed and cotton date has been extended up to 18.05.1998. <strong>Instructions</strong> related to cotton seed. C. No. 3(98) STP No separate registration for /96, dated 17 th ginning and oil expelling 210 249 249 1093 1113
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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