Sales Tax Instructions

Sales Tax Instructions, 2009
bean oil.
36 Chargeability of sales tax C.No.2(26) STP Sales tax chargeable on 266
on limestone/clay used in /97, dated 27 th limestone /clay used in
the manufacture of June, 1998 cement as cement is exempt
cement.
from ST.
37 Levy of sales tax on precast
C. No. 5281-M Pre-casting of material is 273
material used in the (ST)/98, dated manufacturing thus, supply
construction of bridges. 29 th June, 1998 for construction of overhead
bridges is liable to ST.
38 Problem of cotton waste C. No. 3(11) STP The processes of clearing 273
dealers.
/98, dated 29 th cotton waste are covered by
June, 1998 the section 2(16) and is
liable to registration
39 Treatment of ―Ovaltine‖ C. No. 1/42 STT ―Ovaltine‖ cannot be ter- 276
under SRO 198(I)/98, /96, dated 4 th med as a ―milk-based prepdated
28.03.1998. July, 1998 aration‖, hence liable to ST.
40 Levy of salses tax on C. No. 3(14) STP Manufacturing of hosiery 284
textile industry.
/98 dated 28 th goods and Pardah, Sofa and
July, 1998 Cushion are not exempt
from sales tax.
41 Sales tax on house hold C. No. 9(33) STT Non-agricultural insecticides,
287
insecticides.
/62-Pt.I dated 3 rd
August, 1998 imported or locally
produced are not exempt
42 Clarification regarding C. No. 2(3) STP Components & parts of the 288
parts/components of /96, dated 22 nd exempt machinery, tractors,
agricultural machinery August, 1998 combine harvesters are taxable,
locally produced.
payable by the vendor.
43 Request for clarification C. No. 3(16) STP Plastic measuring spoons 298
regarding exemption of /97, dated 2 nd for pharmaceuticals not
sales tax on the manufacture
and onward supply
of 5ml plastic measuring
spoons to pharmaceutical
industry under SRO-478
Sept., 1998. exempt.
(I)/96 dated 13.6.1996
and subsequent notification
being SRO-437(I)/97
dated 13.6.1997.
44 Sale of taxable goods C. No. 1(127)ST- ST to be paid by NLC on 318
through auction/ disposal. AIU/98, dated auction/ disposal of
22 nd Sept., 1998 unserviceable stores.
45 P.C.T. Classification of C. No. 1(16) STP Classification of Dettol. 327
Dettol.
/94, dated 12 th
Oct., 1998.
46 Sales tax on vehicles C. No. 4/56-STB Under SRO 403(I)/98 if 331