Sales Tax Instructions

Sales Tax Instructions, 2009
circular No.1/1999, dated
08.04.1999
8 Sales Tax: Instructions
for the Budget 1999-
2000.
9 Amendment No.8 to
Circular No.1/1999, dated
08.04.1999.
/98-Retail, dated
3 rd June, 1999
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 5(2) STP /
98-Retail, dated
21 st July, 1999
15 th June, 1999 for payment
under TEC scheme.
Federal Govt to prescribe
any alternate procedure for
collection of turnover tax
(sec 3A) and remove all
doubts about the Trade
Enrolment Certificate.
Date of payment of Trade
Enrolment Fee extended
from 20.07.99 to 31.08.99.
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444
10 De-registration of
members under section
21 of Sales Tax Act,
1990.
11 Amendment No. 9 to
Circular No.1/1999, dated
08.04.1999.
12 Trade Enrollment
Certificate Scheme.
C. No. 3(5) STP
/99, dated 25 th
August, 1999
C. No. 5(2) STP/
98-Retail(Pt.),
dated 1 st
September, 1999
C.No.5(2)STP/98
-Retail(Pt), dated
1 st Sept., 1999
Trade Enrolment Certificate
scheme applied to retailers
whose total annual turnover
did not exceed Rs. 5 M.
Traders/retailers can use the
photocopy of the form and,
can categorize them under
any of the category.
Date of trade enrollment
certificate extended by one
month.
455
461
461
TRANSFER OF OWNERSHIP --see Sales of taxable activity or transfer of ownership
TRANSPORT PERMIT :
1 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
2 Sales tax law applicable
to commercial importers.
No.1/21-STB/ 94,
dated 9 th June,
1994.
C. No.6(7)-STP
/95, dated 18 th
July, 1995
Instructions related to
transport permit.
Commercial importers to
issue invoices for all
supplies. No need to issue
transport permit.
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TRAVEL BY AIR AND TRAIN :
1 Sales tax on food items
produced in hotels,
restaurants etc. and
supplied for consumption
outside such premises.
2 Sales tax on ―packaged‖
food supplied by hotels
C. No. 9(52)-ST
/66, dated 11th
February, 1993
Food items are taxable as
produced in hotels/restaura
nts/flight kitchens and
supplied outside the hotel /
restaurants/domestic flights.
C. No. 1/77-STT Domestic Airlines are pro
/96, dated 23 rd curing cooked and baked
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