Sales Tax Instructions

Sales Tax Instructions, 2009
yarn. 2003 998(I)/2003
64 Expiry of SRO C. No.3(11) STL Waiver from further tax on
998(I)/2003, dated 23 rd &P/2003, dated yarn supplied by APTMA -
October, 2003.
12 th Jan., 2004 members not be extended.
65 Expiry of SRO C. No. 3(11) St- APTMA to evaluate the
998(I)/2003, dated L&P/03, dated benefits of waiver of the
October 23, 2003. 19 th January, 3% further tax in reducing
2004
flying invoices/refunds.
66 Request for clarification C. No. 1(62)STP Manufacturer may get
regarding levy of further /97 (Pt.I), dated simultaneous registration as
tax under section 3(1A) 19 th March, 2004 a retailer for the purpose of
of the Sales Tax Act,
making supplies at retail
1990 on supply of
level.
uniform sets to army
officers/javans.
67 Sales Tax Budget
Instructions 2004-2005.
68 Clarification regarding
further tax.
69 Court decisions on further
tax.
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C.No.3(72)STP/
97-Pt2 dated 13 th
October, 2004
C. No. 1(5)ST-
ADR/2005 dated
23 rd Sept,. 2005
Instructions
further tax.
regarding
Further tax shall not be
charged, if taxable supplies
are made to a person whose
income is not liable to
income tax but has ded
ucted income tax at source.
Implementation of Supreme
Court‘s decisions on further
tax.
971
979
1009
1093
1155
1287
GHEE--See Edible Oil
GINNERS/GINNED COTTON/GINNING INDUSTRY :
1 Classification of cotton
waste and levy of sales
tax -- clarification
regarding
C. No.16(34)/ ST
/87 Dated 30 th
April, 1991
Combed and carded waste
classified under PCT
Heading 52.03. and liable
to ST.
13
2 Sales tax on soft cotton
waste obtained after
refining cotton waste.
3 Payment of sales tax on
supply of ginned cotton,
and submission of weekly
statement and tax return
by the ginner. [Rescinded
C. No. F.16(34)-
ST/87, dated 6 th
November, 1993
Sales Tax General
Order No.3/
1996, dated 28 th
August, 1996
Soft waste prepared by
processing cotton waste is
liable to sales tax.
Procedure for payment of
ST by ginners.
67
176