Sales Tax Instructions

12 Sales Tax: Instructions
for the Budget 1999-
2000.
13 Liability of sales tax on
bagasse whether sold or
used in-house as fuel
during the period from
13.06.1996 to 13.06.1997.
14 Tax defaulters-placement
on ECL:
15 Ordinance No. XXII of
1999.
16 Inter-tax refund /
adjustment procedure.
17 Maintenance and regular
entering and updating of
the registers prescribed as
annex 1, 2, 3 & 4 of the
sales tax circular no.1/97
dated 12.01.1997.
18 The Tax Laws (Amen
dments) Ordinance, 1999
(No.XXII of 1999).
19 Inter-tax refund/
adjustment procedure
Sales Tax Instructions, 2009
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No.1/73-STT /
96, dated 30 th
October, 1999
C. No. 1(2) STM
/99/ Pt-IV, dated
26 th Nov, 1999
F. No. 2(1)/99-
Pub. dated 17 th
Dec., 1999.
C. No.1(1) Ch.
CBR/99, dated
17 th Dec, 1999
C. No. (2) STM/
99-Pt. dated 17 th
December, 1999
C.No.1/16-STB/
99, dated 18 th
Dec., 1999.
C.No.3(70)STM/
99, dated 20 th
Dec., 1999.
20 Problems of distributors. C. No. 1/(1-Co
ord /2000, dated
31 st Jan. 2000
21 Review of all cases
pending since before
31.05.1999 involving
demand of tax liability
along with additional tax
& penalty.
22 CBR circular c. No.1/1/
Coord dated 7 th February,
2000.
C. No. 1/1-Coord
/2000, dated 7 th
February, 2000
C. No. 1/30-STT
/2000, dated 2 nd
March, 2001
Instructions
recovery.
regading
Amount of sales tax due on
bagasse may be recovered
in installments spread over
two years.
Criteria of defaulters to be
placed on Exit Control List.
Amendments in definition
of arrears, defaulters, com
mon tax identifier & sec 73.
Dep‘t to allow adjustment
of liability of one tax
against the refund
sanctioned of other tax.
Arrears and refund registers
to be maintained.
Ordinance amending
section 46, 73, etc.
Adjustment of refund
against arrears.
No orders are to be passed
regarding inadmissibility of
input and no recoveries to
be enforced
Taxpayers did not avail the
amnesty scheme as the prin
cipal liability was unreso
lved. Collectors to withhold
action for recovery.
Any action for recovery to
be held in abeyance for the
party to seek redress.
23 Compilation of authentic C.No.1(230)STJ Recovery made in install 680
434
486
497
512
514
515
516
517
530
535
671