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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
-STB/97, dated 21.10.97<br />
and C. No. 4/93 -STB /97,<br />
dated 27.1.98]<br />
23 Units not paying fixed<br />
sales tax.<br />
24 Fixed sales tax during<br />
1997-98.<br />
25 <strong>Sales</strong> <strong>Tax</strong> – Budget Day<br />
<strong>Instructions</strong> for the<br />
budget 1998-99.<br />
26 Permission to pay fixed<br />
sales tax on furniture.<br />
27 Fixed sales tax on bricks<br />
under section 3(2)(d) of<br />
the <strong>Sales</strong> <strong>Tax</strong> Act, 1990,<br />
read with the fourth<br />
schedule thereof.<br />
28 Abolition of fixed tax<br />
scheme.<br />
29 Fixed sale s tax/excise on<br />
26 commodities.<br />
30 Clarification regarding<br />
SRO 836(I)/94, dated 5.9.<br />
1994 and SRO 608(I)/95,<br />
dated 2-7-1995.<br />
31 Request for fixation of<br />
sales tax for the financial<br />
year 1999-2000 for<br />
furniture manufacturers.<br />
32 <strong>Sales</strong> tax on textile<br />
processing units.<br />
33 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2004-2005.<br />
C. No.3(12) STP<br />
/98 dated 20 th<br />
March, 1998<br />
C.No.4(4)FST/<br />
97(STP), dated<br />
12 th May, 1998.<br />
C. No. 1/10-STB/<br />
98, dated 12 th<br />
June, 1998.<br />
C. No. 5(1) STP<br />
/98, dated 26 th<br />
June, 1998<br />
C. No. 2(2) FST<br />
/95(STP), dated<br />
28 th July, 1998<br />
C. No. 4/42-STP/<br />
98, dated 24 th<br />
August, 1998.<br />
C. No. 4/42-STB<br />
/98, dated 8 th<br />
Sept., 1998<br />
C. No. 1/15-STT<br />
/99, dated 26 th<br />
January, 1999<br />
C. No. 5(1) STP<br />
/98-Retails, dated<br />
30 th July, 1999<br />
units of electricity for<br />
producing one ton of ingots<br />
and billets.<br />
Fixed sales tax. 247<br />
Agreement regarding fixed<br />
ST with Anjuman-e-Tajran<br />
& FAST.<br />
<strong>Instructions</strong> regarding<br />
Fixed sales tax.<br />
Fixed ST on furniture<br />
allowed by adding 20 % for<br />
1996-97 and by another<br />
40% for 1997-98.<br />
Dues for 1995-96, 1996-<br />
97 and 1997-98 may be<br />
recovered immediately<br />
from the defaulters.<br />
Fixed tax scheme abolished<br />
on 1.7.1998 except textile<br />
processing.<br />
All units paying fixed sales<br />
tax to pay sales tax under<br />
the invoice-based regime<br />
w.e.f. 1-7-1998<br />
There is no fixed sales tax<br />
scheme on Fasteners (Nuts,<br />
Bolts, Screws or Washers).<br />
Furniture manufacturers get<br />
enrolled as turnover<br />
taxpayers.<br />
<strong>Instructions</strong> related to fixed<br />
C. No. 3(32) STP From 01.07.99 textile<br />
/ 99, dated 3 rd<br />
August, 1999<br />
processing units to pay ST<br />
in normal GST system.<br />
Those working under<br />
vendor scheme may follow<br />
<strong>Sales</strong> <strong>Tax</strong> Order No.1/98.<br />
C. No. 1/33-STB<br />
/2004, dated 13 th tax on steel melters/rerollers.<br />
249<br />
258<br />
265<br />
283<br />
290<br />
305<br />
373<br />
447<br />
449<br />
1093
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 -STB/97, dated 21.10.97 and C. No. 4/93 -STB /97, dated 27.1.98] 23 Units not paying fixed sales tax. 24 Fixed sales tax during 1997-98. 25 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 26 Permission to pay fixed sales tax on furniture. 27 Fixed sales tax on bricks under section 3(2)(d) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, read with the fourth schedule thereof. 28 Abolition of fixed tax scheme. 29 Fixed sale s tax/excise on 26 commodities. 30 Clarification regarding SRO 836(I)/94, dated 5.9. 1994 and SRO 608(I)/95, dated 2-7-1995. 31 Request for fixation of sales tax for the financial year 1999-2000 for furniture manufacturers. 32 <strong>Sales</strong> tax on textile processing units. 33 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. C. No.3(12) STP /98 dated 20 th March, 1998 C.No.4(4)FST/ 97(STP), dated 12 th May, 1998. C. No. 1/10-STB/ 98, dated 12 th June, 1998. C. No. 5(1) STP /98, dated 26 th June, 1998 C. No. 2(2) FST /95(STP), dated 28 th July, 1998 C. No. 4/42-STP/ 98, dated 24 th August, 1998. C. No. 4/42-STB /98, dated 8 th Sept., 1998 C. No. 1/15-STT /99, dated 26 th January, 1999 C. No. 5(1) STP /98-Retails, dated 30 th July, 1999 units of electricity for producing one ton of ingots and billets. Fixed sales tax. 247 Agreement regarding fixed ST with Anjuman-e-Tajran & FAST. <strong>Instructions</strong> regarding Fixed sales tax. Fixed ST on furniture allowed by adding 20 % for 1996-97 and by another 40% for 1997-98. Dues for 1995-96, 1996- 97 and 1997-98 may be recovered immediately from the defaulters. Fixed tax scheme abolished on 1.7.1998 except textile processing. All units paying fixed sales tax to pay sales tax under the invoice-based regime w.e.f. 1-7-1998 There is no fixed sales tax scheme on Fasteners (Nuts, Bolts, Screws or Washers). Furniture manufacturers get enrolled as turnover taxpayers. <strong>Instructions</strong> related to fixed C. No. 3(32) STP From 01.07.99 textile / 99, dated 3 rd August, 1999 processing units to pay ST in normal GST system. Those working under vendor scheme may follow <strong>Sales</strong> <strong>Tax</strong> Order No.1/98. C. No. 1/33-STB /2004, dated 13 th tax on steel melters/rerollers. 249 258 265 283 290 305 373 447 449 1093
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 June, 2004 FOOTWEAR: 1 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. 2 Levy of further tax of one percent on sale made by manufacturers directly to the consumers. [Letter amended by CNo 3(62) STP /97 (Pt.I), dt 10.9.98 & with drawn vide ST Ruling /Instr uction 65/2002 dt. 25.10.02] C. No. 1/43-STR/ 96, dated 13 th June, 1996. C. No. 1(33)STP /93, dated 4 th July, 1998. <strong>Instructions</strong> footwear. regarding No further tax on sale by manufacturer to final consumer. Single regist ration of manufac turers cum retailers. 134 275 FORK LIFT TRUCK: 1 Issuance of Installation- Cum-Production Certificate for ―Fork Lift Truck‖ 2 Issuance of Installation – Cum-Production Certificate for ―Fork Lift Truck‖. 3 Exemption of <strong>Sales</strong> <strong>Tax</strong> on imported Fork Lift Trucks. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 36/ 2002, dated 3 rd May, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/Instruction No.47/ 2002, dated 12 th June, 2002. C. No. 1(247) STT /99, dated 31 st Dec., 2002. No benefit of SRO 987 (1)/99 for fork lift truck as it is not classified as plant and machinery. Benefit of SRO 987(1)/99 not necessarily admissible to Fork Lift Truck. Input tax adjustment allowed on fork lift trucks. 816 827 878 FREE SAMPLES--See Samples FURTHER TAX : 1 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 2 Levy of 1% further tax under section 3 (1A) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 3 <strong>Sales</strong> tax registration of distributors vide Notifica tion No. SRO 538(I) /98, dated 12 th June, 1998. C. No. 1/10-STB /98, dated 12 th June, 1998. C.No.3(62)STP/9 7(PT.I), dated 27 th June, 1998. C. No. 3(62) STP /97 (Pt.I.), dated 29 th June, 1998 <strong>Instructions</strong> further tax. regarding Further tax not chargeable from Govt. deptts. Manufacturer of cigarettes to pay 1% further tax & add itional tax in case dealer/wh olesaler is not registered. 258 268 269
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sales tax on the manufacture and on
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Sales Tax Instructions, 2009 65 Sal
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Sales Tax Instructions, 2009 techno
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 auctio
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Sales Tax Instructions, 2009 26 Sal
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 2 Adju
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 for Pa
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Sales Tax Instructions, 2009 value
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Sales Tax Instructions, 2009 SRO 65
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 3 Paym
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 used.
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Sales Tax Instructions, 2009 Genera
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 58 Iss
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Sales Tax Instructions, 2009 67 Imp
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Sales Tax Instructions, 2009 income
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 50 Spe
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Sales Tax Instructions, 2009 damage
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Sales Tax Instructions, 2009 120 Sa
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Sales Tax Instructions, 2009 13-08-
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Sales Tax Instructions, 2009 extrac
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Sales Tax Instructions, 2009 releva
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 3. Whi
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 Sales
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Sales Tax Instructions, 2009 THE SA
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 4. Tax
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 liquor
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 author
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 2. How
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 appeal
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Sales Tax Instructions, 2009 (i) It
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Sales Tax Instructions, 2009 Answer
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Sales Tax Instructions, 2009 (v) It
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 7.3 Th
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Sales Tax Instructions, 2009 Sixth
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 associ
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 teleco
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Sales Tax Instructions, 2009 invoic
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Sales Tax Instructions, 2009 (vii)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 In the
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Sales Tax Instructions, 2009 Act, 1
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 (iii)
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 xii) C
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (2) A
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Sales Tax Instructions, 2009 Collec
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 (xii)
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Sales Tax Instructions, 2009 value-
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Sales Tax Instructions, 2009 endors
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Sales Tax Instructions, 2009 987(I)
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Sales Tax Instructions, 2009 conver
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Sales Tax Instructions, 2009 2. As
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Sales Tax Instructions, 2009 C.No.2
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Sales Tax Instructions, 2009 review
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.4
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 1. Hav
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(x) (xi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 The Ce
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 WASTAG
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 basis
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 In cas
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Sales Tax Instructions, 2009 Total
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 Check
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Sales Tax Instructions, 2009 Apply
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 2. Ret
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Sales Tax Instructions, 2009 [Furth
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Sales Tax Instructions, 2009 per ru
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 STEEL
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Sales Tax Instructions, 2009 4. The
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 Author
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 (i) (j
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 invari
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 1 5 of
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 (x) (x
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Sales Tax Instructions, 2009 (ii) (
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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