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Sales Tax Instructions

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75 Representation regarding<br />

value of LPG for the<br />

purpose of sales tax.<br />

76 Fixation of assessable<br />

value of imported and<br />

locally produced sugar.<br />

77 Procedure for issuance of<br />

sales tax invoice by<br />

manufacturers of edible<br />

oil / ghee. [See also C.No.<br />

1(3) CEB/ ated 23 rd<br />

January, 2008]<br />

78 Fixation of value of sugar<br />

for sales tax purposes.<br />

79 Budget <strong>Instructions</strong>-<br />

Salient Feature- <strong>Sales</strong><br />

<strong>Tax</strong> & Federal Excise –<br />

Budgetary Measures (FY<br />

2006-07)<br />

80 Clarification regarding<br />

SRO 645(I)/2006 dated<br />

21-06-2006.<br />

81 Value addition on supply<br />

of vegetable ghee/cooking<br />

oil for the preceding<br />

one and half years i.e.<br />

from 1 st July 2004 to 31 st<br />

December 2005.<br />

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

C. No. 3(41) STB<br />

/99 dated 22 nd<br />

March 2006<br />

<strong>Sales</strong> <strong>Tax</strong> Circu<br />

lar No.03/2006<br />

C. No.1(3)STM<br />

/2004 dated 10 th<br />

April, 2006<br />

C. No. 1(3) CEB<br />

/04 dated 20 th<br />

April, 2006<br />

C. No.1(3) STM<br />

/2004 dated 24 th<br />

May, 2006<br />

ST& FE Budg<br />

etary Measures<br />

(FY 2006-07)<br />

dated 5th June,<br />

2006<br />

C. No. 1/1-STB<br />

/2006 dated<br />

22 nd June, 2006<br />

C. No. 1(3) CEB<br />

/04(Pt) dated 23 rd<br />

June, 2006<br />

duty and other taxes even if<br />

the duty is payable through<br />

any deferment mechanism.<br />

No bar on fixing different<br />

prices for different regions.<br />

Assessable value of<br />

imported and locally<br />

manufactured sugar fixed at<br />

US$ 440//- PMT and<br />

Rs.29/- per kg respectively.<br />

Invoice of cooking oil/ ghee<br />

should mention the amount<br />

of duty separately indicat<br />

ing the total value of supply<br />

and component of excise<br />

duty (at import stage @<br />

15% as well as Re.1/kg.)<br />

At import stage commercial<br />

importer shall pay sales tax<br />

@ 15% on the fixed value<br />

of US$ 440 PMT and also<br />

ST on 10% value addition.<br />

Empowers the Board to fix<br />

minimum value of taxable<br />

supply.Fixation of the value<br />

of supply of coal @<br />

Rs.670/- PMT and upfront<br />

single stage sales tax on<br />

30% value addition on<br />

import of pesticides.<br />

<strong>Sales</strong> tax on fixed value<br />

addition of 15% shall be<br />

collected on the items in<br />

SRO 645(I)/2006 only if<br />

imported by formulators/<br />

manufacturers of pesticides.<br />

Arrears on ghee/ oil to be<br />

collected at Re 0.75 per kg<br />

from 1.07.04 to 30.6.05 and<br />

at Re 1.00 per kg from<br />

1.7.05 to 31.12.05 on<br />

account of value addition at<br />

manufacturing stage.<br />

1329<br />

1338<br />

1345<br />

1361<br />

1371<br />

1393<br />

1394<br />

82 Implementation of SRO <strong>Sales</strong> <strong>Tax</strong> Circ Pesticides shall be required 1406

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