Sales Tax Instructions

Sales Tax Instructions, 2009
2005. 2009 of cooked food and liable to
Special Excise Duty.
SECTION-2(28):
This section contains topics: (i) Retailers
(ii) Trade Enrollment Certificate
(i) Retailers:
34 Federal budget 1992-93 –
Instructions regarding
matters relating to sales
tax.
35 Sales Tax Budget
Instructions 1997-98.
36 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
37 Levy of sales tax at retail
stage.
38 Levy of sales tax on retail
stage-its chargeability on
medicines/drugs.
39 General sales tax on retail
business.
40 Levy of sales tax on retail
ers having annual turn
over above Rs. 5 million.
41 Levy of further tax of one
per cent on sales made
directly to consumer.
42 Sales tax on chain of
super markets v/s small
stores.
43 Sales tax on ―alcoholic
liquors‖.
C. No. 4(13)/92-
STB, dated 14 th
May, 1992.
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 5(1)STP/
98, dated 24 th
June, 1998.
C. No. 5(1) STP
/98 dated 29 th
June, 1998
C. No. 5(1) STP
/98, dated 9 th
Sept., 1998
C. No. 1(3) ST/Rt
/98 (STP), dt 9 th
September, 1998
C No 3(62) STP
/97 (Pt.I), dated
10 th Sept, 1998
C. No. 3(62) STP
/97.STP (Pt.-10),
dated 20 th
October, 1998
Extention of ST to retailers
on 9 items.
Instructions related to
retailers.
Instructions related to
retailers.
Single registration for all
retail out lets.
Retailer engaged in the
supply of taxable goods
besides supply of exempt
goods (medicines) shall be
liable to registration and
pay ST.
Sales tax is leviable on the
taxable supplies of retailers
with annual turn over over
Rs. 5 million.
Levy of sales tax on retail
ers having annual turn over
above Rs. 5 million
No further tax on sale by
importer-cum-retailer and a
wholesalers-cum-retailer to
final consumer.
Retailers whose annual
turnover, whether taxable
or otherwise, exceeds Rs. 5
million are required to be
registered
C. No. 3(62) STP Opinion of Justice Div
/97. Pt.I dt 5 th sought on taxability of
31
205
258
264
270
305
308
310
329
366