Sales Tax Instructions

Sales Tax Instructions, 2009
Supportive documents will be defined and specified for each category of
refund claimant and any extra document if required will not be
demanded without Collector‘s prior permission.
Time frame for examination and processing of refund documents/ claims
will be specified and responsibilities of each and every rank of officer
dealing with refunds will be defined.
Procedure of refund will be streamlined in such a way that transparency
and efficiency will tremendously improve and inconvenience/ hardships
to the genuine refund claimants and possibilities of refunds would
eliminate.
(ii)
(iii)
‗Financial leases‘ have been excluded from the definition of supply;
Short filing for consecutive two tax periods has been included in the
definition of ‗tax fraud‘;
(iv)
(v)
Section 27 has been substituted. Under the new section, Board is
authorized to prescribe special returns for collection of purchase,
production and supply data or for payment of sales tax arrears. Board
will soon notify two formats of special returns; one for manufacturers
of specified commodities for declaring production data on quarterly basis
and the other exclusively for the deposit of sales tax arrears;
Executive and judicial functions in the department are being separated.
Original adjudication powers under sections 11 and 36 will be exercised
by the officers of Collectorates of Adjudication created to exclusively
perform departmental judicial functions. Level of adjudication has been
uplifted; it will now start from Deputy Collector. Appeals against
adjudication orders passed by the officers of Adjudication Collectorates
and also those passed by the officers of Executive Collectorates in refund
matters will rest with the Appellate Tribunal. All the officers of
Adjudication Collectorates and also those passed by the officers of
Executive Collectorates in refund matters will rest with the Appellate
Tribunal. All the officers of Adjudication Collectorates upto Collector
will now do the original adjudication work. In this regard section 45 has
been substituted. Time frame for finalization of adjudication and appeal