Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.3(72)ST-L&P/97 (Pt-II) DATED 1 ST JANUARY, 2007
SUBJECT:
REFUND OF SALES TAX PAID ON TRANSFER OF SECOND
HAND VEHICLES
I am directed to refer to the subject noted above.
2. The Board‘s guidance has been sought on payment of refunds in cases
where a person has deposited sales tax on transfer of old and used vehicles which is in
excess of the amount stipulated in repealed SRO 522(I)/2005 dated 5.6.2006 or in cases
where the government departments/autonomous bodies have collected excess sales tax
than due on the auction / sale of vehicles.
3. The Board is of the view that in such cases, the buyer may get the
application for refund endorsed by the auctioning department and same may be deposited
in the concerned Collectorate along with the original challan and a certificate from the
auctioning department regarding sale / auction of vehicle to the applicant. The