Sales Tax Instructions

Sales Tax Instructions, 2009
2. Short title and commencement. (1) This Ordinance may be called the Sales
Tax (Amendment) Ordinance, 2000.
(5) It shall come into force at once.
2. Amendment of section 2, Sales Tax Act, 1990. In the Sales Tax
Act, 1990, hereinafter referred to as the said Act, in section 2, in clause (34), for
the words ―or retail tax‖ the comma and the words, ―retail tax or enlistment tax‖
shall be substituted.
3. Amendment of section 3, Sales Tax Act, 1990. In the said Act, in
section 3, in sub-section (1A), in its proviso, in clause (4), after the word ―tax‖,
at the end, the words ―at the rate of two per cent‖ shall be added.
4. Amendment of section 3A, Sales Tax Act, 1990. In the said Act, in
section 3A, in sub-section (1), in the first proviso,
(b) in clause (i) the word ―and‖, at the end, shall be omitted;
(b) in clause (ii), for the colon at the end, the semicolon and the word
―; and‖ shall be substituted; and
(c) after clause (ii), amended as aforesaid, the following new clause
shall be added, namely -
―(iii)
a manufacturer engaged in the manufacture or production and
supply of the goods specified in the Third Schedule.‖
5. Insertion of new section 3AAA, Sales Tax Act, 1990. In the said Act, after
section 3AA, the following new section shall be inserted, namely: -
―3AAA Enlistment Tax. (1) Subject to the provisions of this section,
there shall be charged, levied and paid enlistment tax at the rate of one
per cent of the taxable turnover by a retailer who is making taxable
supplies in the course of furtherance of any taxable activity provided that
total turnover of such retailer is, or exceeds, one million rupees in any
period during the last twelve months.
(2) Any retailer who intends to pay enlistment tax under sub-section
(1) shall apply for enlistment to the Collector in such form and
manner as the Board may specify.
(6) Any retailer who is already registered or enrolled may opt to pay
tax under this section provided that he surrenders his registration
certificate or, as the case may be, enrolment certificate at the
time of applying for enlistment under sub-section (2).
(7) The provisions of this section shall stand repealed on 30 th day of
June, 2001.‖.
6. Amendment of section 13, Sales Tax Act, 1990. In the said Act, in section
13, sub-section (5) shall be omitted.
7. Amendment of section 27, Sales Tax Act, 1990. In the said Act, in section
27, in clause (a), for the words and figure ―under section 14‖ the words ―or enrolled
under this Act‖ shall be substituted.