Sales Tax Instructions

23 Application of Section 73
of the Sales Tax Act,
1990 on imported goods.
24 Payment against a supply
made in kind.
25 Proof of payment under
section 73 of the Sales
Tax Act, 1990 for bank
drafts/pay orders obtained
from a bank where the
buyer does not have an
account.
26 Sales Tax Budget
Instruction 2003-2004.
27 Federal Budget 2003-04 -
Sales Tax related
anomalies / irritants.
28 Federal Budget 2003-
2004-anomilies/irritants
of section 73 of the Sales
Tax Act, 1990.
29 Amendment in section 73
of the Sales Tax Act,
1990.
30 Problems of PTA
members regarding sales
tax.
31 Application of provisions
of Section 73 of Sales
Tax Act, 1990.
32 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
33 Application for provisions
of section 73 of the
Sales Tax Act, 1990.
34 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
Sales Tax Instructions, 2009
Sales Tax Ruling/
Instruction No.
70/ 2002, dated
21 st Nov., 2002.
Sales Tax Ruling/
Instruction No.
7/2003, dt.15 th
April, 2003.
Sales Tax Ruling/
Instruction No.
8/2003, dt. 18 th
April, 2003.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C.No.3(12)ST-L
& P/2003, dated
5 th July, 2003.
C. No. 3(36) STP
/99, dated 18 th
July, 2003.
C. No. 3(36) STP
/99(Pt-I), dated
24 th July, 2003.
C. No. 3(2) STM
/2003 dated 8 th
August, 2003
C. No. 3(36)STP/
99-PT-1. dated
9 th Aug., 2003.
C. No. 3(36) STP
/99 (Pt-I), dated
29 th August, 2003
C. No. 3(36) STP
/(Pt-1), dated 27 th
Sept., 2003.
C. No. 3(36) STP
/(Pt-A), dated 31 st
Oct., 2003.
Payment through bank
within 120 days not
applicable on imports.
Payment against supply can
be made by transferring
property.
Payment made through a
crossed draft/pay order by a
buyer to the seller from a
bank in the same city where
the buyer does not have an
account, will fulfill the
condition u/s 73.
Instructions regading
payment via banking
channel.
Clarification for SRO
507(I)/2003, and sections
36, 38, 40B and 73, etc.
Input tax adjustment
allowed if ST is paid
through banking channel.
Buyer can transfer amount
of ST to seller‘s account at
any time.
Amendment in S.73 vide
SRO 502(I)/2003 is effect
tive prospectively.
Provision of Sec 73 to be
held in abeyance till
31.08.2003.
Provisions of section 73
substituted vide Finance
Act, 2003 will remain in
abeyance till 30.09.2003.
Provisions of Sec. 73 held
in abeyance till 31.10.2003.
Provisions of Sec. 73 held
in abeyance till 31.12.2003.
35 Clarification regarding Sales Tax Ruling Input tax adjustment on 941
868
899
899
906
914
918
920
922
923
927
932
940