Sales Tax Instructions

5 Sales Tax Budget
Instructions 1996-97.
6 Amendment in sales tax
law.
7 Payment of sales tax on
supply of ginned cotton,
and submission of weekly
statement and tax return
by the ginner. [Rescinded
vide STGO 5/96 dated
11.11.1996.]
8 Payment of sales tax on
supply of ginned cotton,
and submission of weekly
statement and tax return
by the ginner – cancellati
on of Sales Tax General
Order No.3 of 1996 due
to new procedure. [Rescin
ded vide STGO No.3 of
Sales Tax Instructions, 2009
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
Sales Tax Circul
ar No.1/1996, dt
15 th July, 1996
Sales Tax General
Order No.3/
1996, dated 28 th
Aug., 1996
Sales Tax
General Order
No.5/ 1996, dated
11 th November,
1996
2004 dated 12 th June, 2004]
9 Clarification C. No. (13)STP
/96-Pt., dated 4 th
November, 1997
10 Clarification. C. No. 3(13) STP
/96-Pt.I, dated
24 th November,
1997
11 Collection of sales tax
from Steel Melters.
12 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
13 Levy of 1% additional
sales tax on non-registered
persons.
14 Levy of 12.5% General
Sales Tax.
C. No. 4/93-STB
/97, dated 27 th
January, 1998
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 3(22) STP
/98, dated 3 rd
Sept., 1998.
ches under new procedure.
Instructions related to
manner of sales tax
payment.
Rescinded two STGOs No.
2/91 and 5/95 on crucial
date of payment and on
cottage industry.
Procedure for payment of
ST by ginners.
Procedure for payment of
ST on ginned cotton.
Sales tax on TC has to be
deposited by the ginner.
134
175
176
184
229
Though liability is that of 234
ginner, either the buyer or
ginner himself can deposit
the tax; but deposit should
be made before delivery.
Minimum benchmark of 238
1330 electricity units would
take effect from 18.9.1997.
Sales tax on the ginner. 258
Supplies of PSO to storage
net-work exempt from ST.
Payment to be made at the
time of supply to dealers.
C.No.3(72)STP/ ST to be charged
97, dated 17 th irrespective of contract
299
335