Sales Tax Instructions

Sales Tax Instructions, 2009
from registered persons
and against prescribed tax
invoices.
/98, Vol dated
27 th March, 1999
SALES TAX ON FIXED ASSETS --see Fixed Assets
SAMPLES :
1 Sales tax on samples
having no commercial
value.
2 Exemption of sales tax on
free sampling.
3 Typical matters regarding
sales tax.
4 Sales Tax: Instructions
for the Budget 1999-
2000.
SEARCH :
C. No.3(62) STP
/95, dated 19 th
March, 1998
C. No. 3(62) STP
/97-PT.IV, dt 18 th
December, 1998
C. No. 3(1) STP/
98.PT, dated 8 th
Jan., 1999.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
Goods Act, 1951 comes
into play when sales tax is
levied on some goods after
a contract has been signed.
Samples of no commercial
value exempt from sales tax
so registration not required.
Free samples or on
discounted price are
taxable.
Discounted/free samples
not exempt.
Instructions related to
Withdrawing samples.
246
356
370
434
1 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
2 Sales Tax Budget
Instructions 1995-96.
3 Sales Tax and Central
Excise Budget
Instructions 2005-06.
4 Budget Instructions-
Salient Feature- Sales
Tax & Federal Excise –
Budgetary Measures
C. No. 1/21-STB/
94, dated 9 th
June, 1994.
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
C. No. 1/33-
STB/2005 dated
6 th June, 2005
ST& FE Budg eta
ry Measures (FY
2006-07) dated
5th June, 2006
Search without warrant.
Section 40-A added.
Instructions related to
search of conveyance.
Search without warrant
under Section 40-A
Withdrawing the powers of
Sales Tax officers to search
the premises of a registered
person without warrant.
81
108
1223
1371
SECURITY MONEY :
1 Leviability of sales tax on
the security money.
SERVICES :
C. No. 1/96-STT/
99, dated 17 th
May, 1999.
ST on security moneyclarification.
424
1 Clarification regarding
taxability.
C. No. 3(3)GST
I/91 (Pt.), dated
10 th February,
All instruments which are
used as telephone sets, to be
charged to 2% fixed sales
47