Sales Tax Instructions

Sales Tax Instructions, 2009
The provision regarding voluntary registration was omitted last year.
Accordingly, the provisions regarding voluntary registration of persons
making exempt supplies has become redundant and is therefore, being
abolished.
Enforced through amendment in section 3 of the Sales Tax Act,
1990. Effective from the 1 st July, 2006.
• Authorizing the Additional Collector to file appeal before the Appellate
Tribunal and reference to the High Court.
Under the existing Sales Tax and Excise laws, an officer up to the rank
of Deputy Collector is authorized to file a reference in the High Court.
However, there was no officer specified for filing appeal in the Appellate
Tribunal. To remove this anomaly as well as to synchronize the two laws
with other fiscal statutes, necessary amendments are being made therein.
Enforced through amendment in sections 46 & 47 of the Sales Tax
Act and section 34 of the Federal Excise Act. Effective from the 1 st
July, 2006.
• Amending the Sales Ta law to introduce the use of Computerized System.
The present drive for automation initiated by CBR includes introduction
of a comprehensive Computerized System for complete automation of
business processes.
The amendment is aimed to empower the Board to make rules for
regulating the use of Computerized System by the taxpayers.
Enforced by adding a new section (50A) in the Sales Tax Act, 1990.
Effective from the 1 st July, 2006.
• Enabling the Sales Tax officers to obtain third party information.
Section 38A empowers Sales Tax officer to procure information from
any person in cases of tax fraud.
The amendment has been proposed to enable Sales Tax officer to obtain
such information in the cases other than the cases of tax fraud.
Enforced by adding a new section (38B) in the Sales Tax Act, 1990.
Effective from the 1 st July, 2006.