Sales Tax Instructions

Sales Tax Instructions, 2009
sales tax paid on partly
manufactured goods.
[Redundant]
3 Refund / adjustment of
sales tax paid on packing
materials used in the
manufacture of taxable
goods.
4 Refund of sales tax on
liquid glucose.
5 Refund of sales tax
amounting to Rs.7551848
and Rs.12288727 paid on
the manufacture of
polyester chips and manmade
yarn.
6 Clarification of applicabi
-lity of sales tax in case
of international contract
covered under SRO
555(I)/90 and 597(I)/90
both dated 7 th June, 1990
7 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
8 C.B.R.‘s Leaflet No.
604/1/96, June, 1996 Exp
ort Refund and other
Refunds.
9 Sales Tax Budget
Instructions 1996-97.
10 Refund of sales tax under
different standard /
individual notifications.
lar No.2/1990,
dt.21 st Jan., 1990.
S. Tax Circular
No.6 of 1990
dated 12 th
September, 1990
C. No. 9(14)-ST
/87 dated 25 th
September, 1990
C. No. 9(8)/ ST/
87 dated 28 th
April, 1993
C. No. 1/15-STB
/94, Dated 3 rd
March, 1994
No.1/21-STB/ 94,
dated 9 th June,
1994.
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
C. No. 3(145)
Rebate /96 dated
22 nd September,
1996.
11 Refund of input tax. C. No. 1(4)-Secy
( STD)/96, dt 26 th
12 An amendment in the tax
return form carrying
September, 1996
C. No. 1(4)-Secy
(SST)/96, dated
on exempt goods used for
production of taxable
goods.
Sales tax paid on packing
materials may be allowed.
Manufacturer of pharm
aceutical products entitled
for refund/ adjustment on
liquid glucose.
Sales tax collected by the
manufacturer even inadver
tently have to be paid under
section 30-A of the Sales
Tax Act, 1951 and shall not
be refunded.
Refund on mild steel
products for the period
from 22.12.91 to 20.10.92
cannot be acceded to as
SRO 151(I)/92 was given
effect from 1.10.91.
Instructions regading
refund.
C.B.R.‘s Leaflet on Export
Refund and other Refunds.
Instructions
refund.
regading
No refund of sales tax throu
gh standard/individual noti
fications on yarn/grey fabri
cs from the 1.10.96 & from
31.12.96 for other exports.
If carried forward amount is
not correctly worked out
proceedings to be initiated.
Taxpayer will be given an
option either to get refund
8
9
52
70
81
166
134
178
179
180