Sales Tax Instructions

Sales Tax Instructions, 2009
423 Waiver of additional tax
and penalties under
section 33 and 34 of the
Sales Tax Act, 1990
under SRO 461(I)/99,
dated 09.04.1999
424 Sales tax on ARL‘s
Naphtha Production.
425 PCT classification of
‗flavoured milk‖.
426 Clarification regarding
adjustment as input sales
tax on gas cylinders.
427 Enforcement of sales tax
laws on the persons liable
to be registered under the
Sales Tax Act, 1990.
428 Trade Enrollment
Certificate Scheme.
429 Payment of sales tax and
refund under SRO 471(I),
dated 09.04.1999.
430 Leviability of sales tax on
the security money.
431 De-registration of mem
bers under section 21 of
the Sales Tax Act, 1990.
432 The changed role of audit
and inspection and
intellig ence &
investigation in sales tax
matters.
433 Recovery of sales tax
from the defaulting textile
mills.
C. No. 3(33) STP
/98. PT.II, dated
23 rd April, 1999.
C. No. 1/25-STT/
99, dated 28 th
April, 1999
C. No. 1/42-STT/
96, dated 29 th
April, 1999
C. No. 1/43-STT/
99, dated 30 th
April, 1999
C. No. 1(6)STR/
98, Pt., dated 4 th
May, 1999
C. No.5(2) STP /
98-Retail, dated
17 th May, 1999
C. No.3(17) STP
/ 99, dated 17 th
May, 1999
C.No.1/96-STT/
99, dated 17 th
May, 1999
C. No.1(6)STR
/98 (Pt.) dated
17 th May, 1999
C.No. 5(70) STM
/99, dated 17 th
May, 1999
C. No.1(86) STM
/ 99, dated 18 th
May, 1999
Benefits of SRO 461(I)/99, 417
do not apply to those cases
where the principal
amounts were paid prior to
09.04.1999, or are paid
after 30.04.1999.
ST chargeable on Naphtha. 418
Flavoured milk (PCT
2202.9010) not exempt.
Input tax adjustment allo
wed on gas used for cutting
ship plates. No adjustment
on gas cylinders.
Action against persons who
under declared their turn
over. Simplified Sales Tax
Rules and Trade Enroll
ment Certificate schemes.
Deposits made under TEC
Scheme are not being
reported fully by the Banks.
Sales tax and refund under
SRO 471(I), dated
09.04.1999.
ST on security moneyclarification.
For de-registration procedu
re is available under sec. 21
read with SRO 550(I)/96.
Changed role of audit and
inspection and intelligence
& investigation.
Ginning unit reports nonpayment
of sales tax by the
spinning unit, latter to pay
fine, penalty with no input
tax adjustment.
418
419
419
420
423
424
427
427
428