Sales Tax Instructions

Sales Tax Instructions, 2009
19 Amendment No. 5 to
circular No.1/1999, dated
08.04.1999
20 Amendment No.8 to
Circular No.1/1999, dated
08.04.1999.
C. No. 5(2) STP
/98-Retail, dated
3 rd June, 1999
C. No. 5(2) STP /
98-Retail, dated
21 st July, 1999
Extension allowed up to
15 th June, 1999 for payment
under TEC scheme.
Date of payment of Trade
Enrolment Fee extended
from 20.07.99 to 31.08.99.
432
444
21 De-registration of
members under section
21 of Sales Tax Act,
1990.
22 Amendment No. 9 to
Circular No.1/1999, dated
08.04.1999.
23 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
SECTION-2(33):
The topics include under this section are :
(i) Supply/Taxable Supply (ii) Lease (iii) Auction
(i) Supply/Taxable Supply :
1 Interpretation of term
―supply‖ used in section
2(22) of Sales Tax Act.
2 Levy of sales tax on
cotton seed.
3 Financing arrangement
for sale and leaseback of
C. No. 3(11) GST
-I/93, dated 13 th
September, 1993
C. No.1(25) GST
-I/93, dated 29 th
January, 1997
C. No. 3(9) STP/
99, dated 28 th
April, 2000.
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.
Sales tax is payable by
KDA on pre-stressed
cement pipes for its own
use and not sale to any
other person
Tax is payable on cotton
seed for in-house use and
final taxable products i.e.
cake & oil sludge. Date of
crushing is date of supply.
Lease back of assets
covered under definition of
―supply‖.
455
461
461
62
191
561
Assets.
4 Clarification regarding
applicability/ payment of
C. No. 3(1)STP
/2000 dated 3 rd
May, 2000
Supply is deemed to have
taken place when the goods
are delivered or
consideration in money is
received, whichever is
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