Sales Tax Instructions

Sales Tax Instructions, 2009
48 Sales tax on canned or
packaged poultry meat,
beef and mutton.
49 Confusion over the
refund of sales tax for
reeds (PCT 8448.4200).
50 Procedure to regulate
exemption of sales tax on
supply of cottonseed, whi
ch is used in the manufac
ture of cotton seed oil by
the registered persons.
[Rescinded vide ST GO
No.3/2004 dt 12.6.2004]
51 Clarification regarding
inter-unit transfers of
goods by a registered
person with separate
branch registration.
52 Clarity with regard to
exemption of sales tax
payment item No. 29 of
the Sales Tax Schedule to
the Sales Tax Act, 1990
relating to exemption on
defence store.
53 Exemption from sales tax
on locally manufactured
automobiles parts for
defence production
division organizations.
54 Clarification of sixth
schedule.
55 Privileges of exemption
from taxes under the
Prime Minister‘s Salary,
Allowances and Privileg
es Act, 1975 (LX of 19
75) and of other privile
ged enactments/ orders.
56 Clarification regarding
―equipment and machine
C. No. 1/15-STT
/97, dated 13 th
November, 1998
C. No. 1/62-STT/
98, dated 17 th
Nov., 1998.
Sales Tax General
Order No.8/
1998, dated 30 th
Nov., 1998.
C. No. 3(19) STP
/98, dated 4 th
December, 1998
C. No. 1/4 STT/
99, dated 13 th
Jan., 1999.
C. No. 1/62-STT
/99, dated 8 th
April, 1999
C. No.3(15) STP
/ 99, dated 15 th
April, 1999
C. No. 3/21-STB
/99, dated 17 th
April, 1999.
Un-cooked & un-processed
poultry meat/beef/mutton &
vegetables are exempt but
not canned or tinned meat.
Reeds exempt if used for
manufac-turing taxable
goods commercial import
of Reeds taxable.
Procedure to regulate
exemption of sales tax on
supply of cottonseed, which
is used in the manufacture
of cottonseed oil.
Partly manufactured goods
if used within the same
factory are exempt No
exemption if a unit has two
separate registrations.
Exemption not available to
persons supplying good to
Defence Prod. Division.
All local purchases by the
defence department are not
exempt. The exemptions
are listed in the Sixth
Schedule.
―Filled infusion solution
bags‖ if registered as drugs
are exempt from sales tax.
Law Div‘s UO No.6/99-
DTG, dated 12.01.1999
explain scope and limits of
exemption under section 14
in the 1975 Act, read with
section 2(f) thereof..
C. No. 1/65-STT Exemption of sales tax is
/99, dated 17 th available only to plant and
334
335
343
349
371
401
409
410
411