Sales Tax Instructions

Sales Tax Instructions, 2009
Estates Development
Authority (LIEDA).
109 Clarification regarding
multiple use of registra
tion by a cotton ginner,
registered under SRO 127
(I)/96 dated 10.11.1996.
110 Registration of sales tax
paid new motorcycles.
111 Jurisdiction of Sales Tax
Central Excise
Collectorates vis-à-vis
LTU‘S.
C.No.3(13)ST-
L&P/96 dated 5 th
April, 2007
D.O. No.3(12)
ST-L&P /04(Pt) -
November, 2007
C.No.26(12) GST
/Comp/04 dated
15 th April, 2009
If the refund claim pertains
to trading activity, it is
inadmissible as the unit
failed to obtain separate
registration for this activity.
Excise and Taxation autho
rities to ensure that motor
cycles are not registered
unless invoiced by dealer.
All records/ responsibili
ties to be transferred with
registration transfer includ
ing refunds & adjudication.
1498
1700
1828
RELIEF NOTIFICATIONS : (see Exemption also)
1 Sales Tax Budget
Instructions 2001-2002.
2 Removal of long out
standing difficulties of
tax payers. [Rescinded vide
STGO No. 3 of 2004 dated
12 th June, 2004]
3 Review applications
received by rejected units
in terms of SRO 392(I)/
2001, & 395(I)/2001
dated 18.06.2001.
4 Application filed under
SRO 395(I)/2001.
5 Clarification regarding
fixed amount of sales tax
for processing fabric for
the year 1998-99.
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
Sales Tax General
Order No.2/
2001, dated 30 th
June, 2001.
Sales Tax Ruling/
Instruction No.
39/2002, dated 8 th
May, 2002.
C. No. 3(16) STP
/2001, dated 30 th
August, 2002
C. No.4(84) STB
/97 dated 2 nd
December, 2004
Instructions related to relief
notifications.
Instructions regarding relief
notifi-cations (392(I)/2001,
393(I)/2001, 394(I)/2001 &
395(1)/ 2001).
Decision regarding relief
notifica-tions to be issued
in the form of an appealable
order.
Though M/s. Ecko Textile
were registered in 1993, yet
granted exemption in terms
of SRO 395(I)/2001 in
relaxation of rule 1(A).
Deserving applicants to be
given relief under SRO
392(I)/2001 on fulfillment
of the conditions.
709
772
817
846
1171
REMOVAL OF DIFFICULTIES :
1 Sales Tax Budget C.No.3(9)ST-L & Empowering the CBR to 709