Sales Tax Instructions

Sales Tax Instructions, 2009
input-output ratio for
sanction of export refund
claims of exporters-cummanufacturers.
395 Purchase of taxable goods
from registered persons
and against prescribed tax
invoices.
396 Sales tax registration with
the help and assistance of
F.P.C.C.&I, Chambers of
Commerce & Industry,
Export Promotion Bureau
and various Trade &
Industry Associations.
[Rescinded vide STGO No.3
of 2004 dt 12th June, 2004]
397 GST registration for
software companies.
398 Input adjustment / refund
on oil & lubricants used
in power generation
plants.
399 Exemption of sales tax /
registration.
400 Clarification regarding
input tax adjustment on
supplies of goods under
SRO 826(I)/98, dated
21.07.1998. (See also
2(19)(STM)/98, dated
7.12.98 & 3(28) STP/98,
dated 28.01.1999)
401 Registration of permits
room-sales tax on
―alcoholic liquor.‖
402 Clarification regarding
supply of material by the
suppliers unregistered
with the sales tax depart
ment to persons making
deduction of advance tax
March, 1999
C. No.4(47)STB
/98, Vol dated
27 th March, 1999
Sales Tax Gen
eral Order No.3/
1999, dated 27 th
March, 1999
C. No.3(32) STP
/99, dated 31 st
March, 1999
C. No.1(34)ST-
AIu/99 dated 31 st
March, 1999
C.No. 3(2) STP/
99. Pt., dated 2 nd
April, 1999
C. No.3(28)STP
/98, dated 2 nd
April, 1999
C.No.3(62)/STP/
97-PT.I, dated 2 nd
April, 1999
C. No.3(72)STP
/97 (Pt.I) dated
3 rd April, 1999
at the refund processing and
sanctioning stage in case of
claims by exporters-cummanufacturers.
Section 64-A of the Sale of
Goods Act, 1951 comes
into play when sales tax is
levied on some goods after
a contract has been signed.
Registration with the help
of FPCC&I / Chambers
/EPB.
GST registration for
importers of software
companies not required.
Since ―Electrical Energy‖ is
not taxable, input tax on
inputs like wire/cable/lubri
cants, etc. not admissible.
Newspapers, books, journ
als and periodicals exclude
ing directories are not
required to be registered.
Persons, mentioned in the
Board‘s letter dated
07.12.1998, have acquired a
vested right for input tax
adjustment for the year
1998-99 in terms of SRO
826(I)/98 and can continue
the benefits until 30.6.99.
―Permit rooms‖ for liquor
required to be registered as
retailer.
Suppliers of goods to
institution authorized to
deduct advance tax under
section 50(4) are covered
by the term ―wholesaler
includes a dealer‖ with no
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