Sales Tax Instructions

Sales Tax Instructions, 2009
Textured Yarn
Different qualities of Fabrics
Conversion / Knitting Charges
Dying Charges
Printing Charges
Bleaching Charges
Packing Material
Accessories (Zip, Bottom, Sliders, Plastics Sheets etc.)
During the audit period following record of purchases checked and discrepancies
/ observations noticed have mentioned in the audit findings, separately at Annexure-III.
‣ Checked purchase invoices / Bills of entry with purchase register and ledger.
‣ While checking the purchases invoices special attention given to the following
points.
a. It is made out in the name of the client.
b. The goods mentioned in the invoice are of a nature in which the
business is carried on.
‣ Purchase invoices on the basis of which input tax adjustment was claimed relate
to the same tax period and fulfill the requirements of section 7 and 8-1(a) of the
Sales Tax Act, 1990 read with SRO 578(I)/98 dated 12-06-98 and SRO 698(I)
dated 22-08-1996.
‣ Checked that the registered person has not claimed input tax adjustment on the
goods returned by him to the provided under section 9 of the Sales tax Act, 1990,
read with SRO 696(I)/96 dated 22-08-1996 as per provided record.
‣ Provisions of section 73 of the Act checked for the months of _____________
with bank Statements.
‣ Refund against Zero-rated supplies checked with reference to the provisions of
section 10 read with SRO 417(I)/2000 (now SRO 416(I)/2000 dated 30-06-2000
is replaced by SRO (575(I) dated 31-08-200).
B) SALES SUPPLIES
During the audit period following record of sales / supplies checked and
discrepancies / observations noticed have been mentioned in the audit findings separately
at Annexure-III.