Sales Tax Instructions

Additional Collectors for
sanction of refund claims
above Rs.1 million.
Sales Tax Instructions, 2009
96 dated 8 th
September, 2004
124 O r d e r (Sales Tax) C. No. 1 (49) STJ
/2002 11 th
125 Delegation of powers to
Additional Collectors for
sanction of refund claims
above Rs.1 million.
126 Appointment of commit
ees to examine cases of
sales tax refund where the
suppliers have been
blacklisted
127 Sales Tax refund to
manufacturer-cum-expor
ters.
128 Double payment of
refund of sales tax on
exports made between the
period 01.10.1996 to
31.12.1996 under
different standard rebate
notifications as well as
through systems of zerorating
or input tax credit.
[Withdrawn vide C. No.1
(33)STP/93(Pt) dated 23 rd
April, 2005]
129 Implementation of
decisions taken during the
Collectors‘ Conference
on 4 th November, 2004.
130 Chargeability of central
excise duty on wireless
local loop.
September, 2004.
C. No. 1(6) STP
/96 dated 17 th
September, 2004
C. No. 1(49) STJ
/2002 dated 30 th
September, 2004
C. No. 3(12) ST-
L&P/02 (Pt)
dated 30 th
September, 2004
C. No. 1(33) STP
/93 (Pt). dated 6 th
November, 2004
C. No. 3(3) ST-
L&P/2004 dated
13 th December,
2004
C. No. 1(17)CEB
/96 dated 24 th
December, 2004
cial exporters exceeding Rs.
one million to be sanction
ed by Additional Collector.
Committees appointed to
examine cases of refunds,
claimed on invoices of
blacklisted persons.
Refund claims of commer
cial exporters exceeding Rs.
one million to be sanction
ed by Additional Collector.
Procedure for committees
to examine cases of refunds
claimed on invoices issued
by suppliers who were
subsequently blacklisted.
Refunds of manufacturer
cum exporter shall be
processed in a simplified
manner and sanctioned in a
single go within 30 days.
The exporters are liable to
pay only such amount of
sales tax refund which was
claimed in excess of the
input tax actually paid by
them against import/
procurement of raw
materials used in further
manufacture of goods,
which were subsequently
exported.
Collectors empowered to
condone the time limit of
adjustment/ refund of input
sales tax claimed in terms
of section 66.
For trade discounts, central
excise duty is to be
calculated on discount ted
price, in terms of section 2
(46)(b) of the Sales Tax
Act, 1990.
1140
1149
1149
1150
1162
1173
1177
131 Clarification regarding C. No.1/42-STB Relief/refund of ST @ 10.5 1180