Sales Tax Instructions

Sales Tax Instructions, 2009
1 Adjustment of sales tax
paid on inputs acquired &
used before 1st
November, 1990
2 Sales Tax Budget
Instructions 1996-97.
3 Clarification regarding
admissibility of input tax
on capital goods.
4 Input tax credit under
section 59.
5 Sales Tax Budget
Instructions 1997-98.
6 Input tax paid on goods
purchased by a person
before registration.
[Amended vide STGO No.
6/1998 dt 31.08.1998 and
rescinded vide STGO No.3
of 2004 dt 12 th June, 2004]
7 Specific questions relating
to biscuit and confectionery
manufacturers
regarding extention of
sales tax to wholesale/
retail stage.
8 Entitlement of input tax
credit under section 59 of
the Sales Tax Act, 1990
to voluntary registered
persons.
9 Sales Tax: Instructions
for the Budget 1999-
2000.
10 Adjustment of in-admi
ssible input tax by
registered distributors/
C. No. 1/10//91-
STH, dated 27th
April, 1991
C.No.1/43-STR/
96, dated 13 th
June, 1996.
C. No. 2(24) STP
/96, dated 25 th
September, 1996
C. No. 1(3) Secy
(STP)/96, dated
26 th Sept., 1996.
C.No. 46-STB/
97, dated 13 th
June, 1997.
Sales Tax General
Order No.
2/1998, dated
29 th June, 1998.
C. No. 3(62) STP
.Pt.1, dated 29 th
June, 1998.
C. No. 3(62) STP
/97-PT(V), dated
3 rd Sept., 1998.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 2(24) STP
95 (Pt. III), dated
8 th December,
1999
Adjustment allowed on inputs
acquired & consumed
before 01.11.90 u/s 27 of
Sales Tax Act, 1951.
Instructions related to
stocks.
sales tax paid on capital
goods is admissible as input
tax provided the condition
laid down in section 59 are
met.
Input allowed u/s 59 on
goods lying in stocks
Instructions related to input
tax on stocks.
Input tax adjustment on
stocks purchased by a
person before registration.
Clarification on the issue of
Sec 59, invoice, further tax.
Input tax credit on stocks
not allowed on voluntary
registration.
Instructions related to input
tax on stocks.
Misuse of input tax
adjustment on stocks
purchased up to 30 days
prior to registration.
Such stocks were exempt
wholesalers.
11 Sales Tax. C. No. 3(34) STP
/98, dated 15 th under SRO 815(I)/98 which
12
134
178
180
205
268
271
298
434
509
542