Sales Tax Instructions

Sales Tax Instructions, 2009
In the light of foregoing paragraphs, it is concluded that:
01. Scrutiny of the reconciliation statement (Appendix-II) of DTRE Approval
submitted by the registered person is within the time and approved manner, the same is
also compared with supporting documents provided by them during the course of audit,
which was found correct / whereby the following discrepancies were observed.
02. During the Post Exportation Audit for DTRE purpose of M/s.
___________________________ for DTRE Approval No.KEX _____________ dated
_______________. It has been observed that the registered person maintained the records
relating to the imports, local purchases & exports as per DTRE Rule 3093 of Rules 2001.
(Purchases, importation, stock of goods, production, packing, sale, shipping &
exportation record).
03. The approved PCT heading of export goods is _____________ but almost in all
bills of export PCT heading has been mentioned incorrectly as ________________ etc.
DSAO may take necessary action under the law.
04. Wastage: (a) exceeded the approved quantity is _____% & _____ kgs. Duties &
taxes recoverable are Rs. C.D _________, S.T ____________ & I.T ________________,
CED ______________, Others.
(b). Records of wastage not provided. Total wastage of ____ kgs attracts Rs.______
C. Duty _________, S. Tax __________,, CED _____________, I.Tax_____________,
Others_____________________.
(c) During the course of DTRE audit it was observed that the registered person sold
out the quantity of ______ kgs of visible wastage in local market (to unregistered person)
without sales tax invoice, during the months mentioned below. This is violation of
section 34 of sales tax Act 1990. The detail is given under:
Month Description Quantity Value Sales
tax
Additional
tax
Total