Sales Tax Instructions

Sales Tax Instructions, 2009
activities.[clarified by
letter C No. 1(3)STR/2000
dated 02.10.2002]
54 Clarification regarding
claim of input tax on
electricity bills by a unit
engaged in retail sales
activities.
55 Sales Tax Budget
Instruction 2003-2004.
56 Letter on the status of
restaurants.
57 Request to clarify that
retailer is entitled to
claim adjustment of input
tax paid on raw materials
and vending charges paid
to the vendors against
output tax charged on
supplies made through
retail outlets.
58 Sales tax jewelers
(retailers).
59 Request to clarify that a
retailer is entitled to
claim adjustment of input
tax paid on raw materials
and conversion charges
paid to the vendors
against output tax
charged on supplies made
through retail outlets.
60 Sales Tax Budget
Instructions 2004-2005.
61 Special procedure for
payment of sales tax by
retailers on value addition
basis.
62 Sales Tax Special
Procedure Rules, 2004.
C. No. 1(3) STR/
2000, dated 2 nd
Oct., 2002.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 1(14) STR
/ 2002 (Vol-I), dt.
11 th July, 2003.
C. No. 2(1) STP
/2000(Pt.), dated
13 th April, 2004
C. No. 3(13) STP
/2000 (Vol.-I), dt
29 th May, 2004
C. No. 2(1) STP
/2000(Pt.I), dated
12 th June, 2004
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(12) ST-
L&P/02(Pt) dated
18 th October,
2004
C. No. 3(12) St-
L&P/2004 (Pt-1)
Input tax adjustment
against electricity bills
allowed to retai-lersclarificaiton
of letter dated
24.09.2002.
Instructions related to
retailers.
Restaurants to be treated as
manufacturers.
A retailer can be registered
as manufacturer. He is also
entitled for claiming
adjustment of input tax on
processing charges incurred
by him in the course of
taxable activities, on the
manufacture of goods sold
at his retail outlets.
Jewellers registered as
retailers may avail benefit
of SRO 246(I)/2004.
A registered retailer may
purchase raw material and
get goods manufactured
from registered vendors
against sales tax invoices
and subsequently take input
tax adjustment.
Instructions related to
retailers.
Retailers of motor-cycles,
rubber tyres, mild steel
products, etc to have value
addition of 3% to 4%.
Dated 28 th the invoice value excluding
3% value addition by the
retailers to be calculated on
855
906
917
1026
1057
1067
1093
1157
1206