Sales Tax Instructions

Sales Tax Instructions, 2009
industries. /99 dated 7 th
25 Fixation of value of sugar
for sales tax purposes.
26 Clarification regarding
SRO 645(I)/2006 dated
21-06-2006.
27 Value addition on supply
of vegetable ghee/cooking
oil for the preceding
one and half years i.e.
from 1 st July 2004 to 31 st
December 2005.
28 Implementation of SRO
645(I)/2006 dated
21.6.2006 relating to
pesticides and active
ingredients thereof.
29 Issues relating to steel
sector ---- instructions
regarding.
30 Value addition on supply
of vegetable ghee/cooking
oil for the preceding
one and half years i.e.
from 1 st July 2004 to 31 st
December 2005.
March 2006
C. No.1(3) STM
/2004 dated 24 th
May, 2006
C. No. 1/1-STB
/2006 dated
22 nd June, 2006
C. No. 1(3) CEB
/04(pt) dated 23 rd
June, 2006
Sales Tax Circ
ular No. 04/2006,
C. No. 1/1-STB/
2006 dated 12th
July, 2006.
Sales Tax General
Order No 03/2006
C.No. 3/13-STB
/98 dated 28 th
July, 2006
C. No. 1(3) CEB
/04(pt) dated 5 th
August, 2006
31 Order C. No. 2(1)ST-
L&P/2000 (Pt)
dated 28 th
August, 2006
a ship is discharged when
the sales tax on local supply
is paid on value addition of
Rs. 2000/- per metric ton.
At import stage commercial
importer shall pay sales tax
@ 15% on the fixed value
of US$ 440 PMT and also
ST on 10% value addition.
Sales tax on fixed value
addition of 15% shall be
collected on the items in
SRO 645(I)/2006 only if
imported by formulators/
manufacturers of pesticides.
Arrears on ghee/ oil to be
collected at Re 0.75 per kg
from 1.07.04 to 30.6.05 and
at Re 1.00 per kg from
1.7.05 to 31.12.05 on
account of value addition at
manufacturing stage.
Pesticides shall be required
to pay sales tax on fixed
value addition of 15%.
Steel re-rollers shall issue
invoice reflecting ST of Rs.
270/PMT so that the buyers
downstream industry may
obtain adjustment of Rs.
3300/PMT paid on billets.
Arrears on ghee / cooking
oil to be collected at Re
0.75 per kg from 1.07.04 to
30.6.05 and at Re 1.00 per
kg from 1.7.05 to 31.12.05
on account of value.
ST related contravention
cases against SRO 27(I)/98
should be withdrawn,
including cases made out
for payment of ST on 40%
value addition.
1361
1393
1394
1406
1413
1416
1420