Sales Tax Instructions

114 Refund for commercial
exporters ref sales tax
registration No 12-01-
4203-002-82(commercial)
115 Approval for taking input
of raw materials for
commercial exports.
116 Rationalization of output
and input ratios in respect
of chemicals used in
manufacturer of finished
leather products / leather
garments.
117 Change of status from
commercial exporters to
manufacturer-cumexporter.
118 Approval for taking input
of raw materials for
commercial exports.
119 Consolidation of sales tax
general orders.
120 Sales Tax Budget
Instructions 2004-2005.
121 Duty drawback and sales
tax refund on exports
under DTRE scheme –
request regarding.
122 Refund claims of sales
tax paid during 1999-
2000 under coercion on
account of chilling
charges.
Sales Tax Instructions, 2009
C. No. 3(12)ST-
L&P/2002 (Pt.I)
dated 26 th March,
2004
C. No. 2(1)STP
/2000 (Part)
dated 12 th April,
2004
C. No. 1(26)STR
/ 2003, dated 8 th
May, 2004
C. No. 2(1)STP
/97 dated 8 th
June, 2004
C. No. 2(1)STP
/2000(Pt.I) dated
9 th June, 2004
Sales Tax Gene
ral Order No.3 of
2004 dated 12 th
June, 2004
C. No.1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(22)TEPI
/2000-Pt dated
24 th July, 2004
C.No.1(124) STT
/98 dated 24 th
August, 2004
Collectorate to dispose off
refund claims on basis of
continuous chain invoices,
if otherwise admissible.
CBR allows refund claims
on export goods manufac
tured from different Regis
tered manufacturers against
processing charges.
Refund claims for the
intervening period prior to
22.10.2003 may be
processed by allowing the
capping of 4% of the FOB
value.
The registered person obtai
ned manufacturing facility
on 1-7-2003 but his status
was formally changed on 4-
8-2003 thus refund may be
processed on the basis of
continuous-chain invoices.
Refund on continuous chain
invoices may be given to
the extent of available
invoices and not insist on
invoices for each stage.
Consolidation of various
General Orders.
Instructions
refund.
regading
DTRE approved person is
not entitled to input tax
adjustment/sales tax refund
except for electricity & gas.
If the price of a product has
remained unchanged during
the two periods, it proves
that incidence has not been
passed on to the consumers
under section 3B.
1017
1025
1049
1062
1063
1067
1093
1114
1133
123 Delegation of powers to C. No. 1(6) STP/ Refund claims of commer 1139