Sales Tax Instructions

Sales Tax Instructions, 2009
goods. July, 2006 wholesaler irrespective of
the fact that the goods are
zero-rated or otherwise.
28 Procedure for issuance of
sales tax invoice by
manufacturers of edible
oil / ghee
C. No. 1(3) CEB
/04 dated 23 rd
January, 2008
wholesalers of ghee shall
charge output tax on suppl
ies and pay net ST after
adjustment of input tax
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SECTION-3 includes following:
(i) Section-3(1) : Levy of Sales Tax
(ii) Section-3(1A): Further Tax
(iii) Section-3(2)(a): Retail Price
(iv) Section-3(2)(b): Rate of Sales Tax @ 20%
(v) Section-3(2)(e): ST levied under the Seventh Schedule --omitted)
(vi) Section-3(3A): Liability on Person Receiving the Supply
(vii) Section-3(3)(b): Imports/Importers
(viii) Section3(4): Fixed Sales Tax
(ix) Section-3(5): Extra Tax
For Services see section 2(20), for Auction see Section 2(33)
For following entries see Alphabetical Index:
Asphalt, Bailing Hoops, Budget Instructions, Cabinet Decision, Carpets/Hand Knotted
Carpets, Cement, Classification Rulings, CNG Kits & Cylinders, Coal, Common Tax
Identifier, Computer, Contraceptives, Cotton Seed / Oil, Damaged Goods/Raw Materials,
DRRA, Edible Oil, Electricity, Fertilizer, Fire Fighting Vehicles, Footwear, Fork Lift
Truck, Ginners/Ginned Cotton, Ginners/Ginning Industry, Govt. Departments Purchases,
Hotels & Restaurants/Clubs/ Bakeries, Ingots & Billets, Iron & Steel, Insurance Claims,
Inter Tax Refund/Adjustment, Jewelers, Liquor, Mild Steel Product, Milk/Milk Based
Food Preparation , Mining and Quarrying, Miscellaneous, Natural Gas/LPG, Ordinances,
Paper & Paper Board, Pharmaceuticals, Plant & Machinery, Plastic Goods/Film/
Granules, POL Products, Postage Stamps/Postal Stationary/ Revenue Stamps, Processed/
Unprocessed Fabric/Textile Processing, Revenue Receipt Audit, Reward, Rice, Sales of
Goods Act, 1930, Sales Tax Act, 1951, Security Money, Ship Breaking, Shoorai
Tashkhees Tax, Scheme , Sugar, Transport Permit, Vehicles, Vendor, Wastage, Write off,
Yarn (Cotton/Woolen/other).
SECTION-3(1) : Levy of Sales Tax
1 Classification of tooth
picks and cotton buds and
levy of sales tax thereon.
2 Sales tax on yogurt and
other dairy products sold
C. No.16(64)-
ST/87 dated 7 th
March, 1990
Sales tax should be charged
on both the items.
C. No. 7(15)-ST Exemption available to
/71 dated 13 th Poly- styrene containers is
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