Sales Tax Instructions

Sales Tax Instructions, 2009
278 Sales tax on PVC
shoes/chappals of price
ranging upto Rs.50/-
279 Clarification regarding
parts/components of
agricultural machinery
locally produced.
280 Sale of material to
defence organizations--
sales tax.
281 Abolition of fixed tax
scheme.
282 Refund claim under
section 10 of Sales Tax
Act, 1990.
C.No.1/(25)GST
I/93 (STT), dated
17 th August, 1998
C. No. 2(3) STP
/96, dated 22 nd
August, 1998
C. No. 1(76)-
STT/98, dated
24 th August, 1998
C.No.4/42-STP/
98, dated 24 th
August, 1998
C.No.2(98)STP/9
5, dated 27 th
August, 1998
283 Additional sales tax. C.No.3(62)STP/9
7-Pt, dated 27 th
284 Applicability of section
3(1A).
285 Declaration of counts/
deniers and construction
of textile goods in the tax
invoices issued by
manufacturers, producers,
wholesalers, stockists,
dealers and distributors.
[Rescinded vide STGO No.3
of 2004 dt 12 th June, 2004]
286 W.P. No. 153/98, filed by
M/s. Premier Paper Mills
(Pvt.) Ltd.
287 Profiling of exporters for
the purpose of the sales
tax in terms of SRO
906(I)/98, dated 12 th
August, 1998.
August, 1998
C. No. 3(62)
STP/97 Pt., dated
27 th August, 1998
Sales Tax Gene
ral Order No.5/
1998, dated 28 th
August, 1998
C. No. 1(185) S
(STJ)/98, dated
29 th August, 1998
Standing Order
No. 4 Of 1998
dated 29 th
August, 1998
Small manufacturers whose
turn over does not exceed
Rs.3 lac are exempt.
Components & parts of the
exempt machinery, tractors,
combine harvesters are taxable,
payable by the vendor.
From 1.8.98, persons
supplying taxable goods to
govt. depts. are compulsorily
required to be registered.
Fixed tax scheme abolished
on 1.7.1998 except textile
processing.
ST refund of packing
materials on export of
rice/fish.
Further tax is chargeable
from unregistered banks
/DFIs.
The non-resident company,
if not a registered person, to
receive taxable supplies
with 1% further tax.
Counts to be mentioned on
invoice.
Benefit under section 13(3)
does not apply to additional
tax. Notifications under
section 13(2)(a) cannot be
applied retrospectively.
(i) Category of
exporters for refund may be
formed i.e., ‗Gold‘, Silver‘
or ‗Other‘:
288
288
289
290
291
291
292
293
293
294