Sales Tax Instructions

Sales Tax Instructions, 2009
32 Collection of sales tax
from Steel Re-Rolling
Mills. [Withdrawn vide C.
No. 4/05-STB /97, dated
21st October, 1997]
33 Collection of sales tax
from steel re-rolling
melts.
34 Collection of sales tax
from Steel Re-Rolling
Mills.
35 Clarification of question
about sales tax.
36 Chargeability of sales tax
on limestone/clay used in
the manufacture of
cement.
37 Levy of sales tax on precast
material used in the
construction of bridges.
38 Problem of cotton waste
dealers.
39 Treatment of ―Ovaltine‖
under SRO 198(I)/98,
dated 28.03.1998.
40 Levy of salses tax on
textile industry.
41 Sales tax on house hold
insecticides.
42 Clarification regarding
parts/components of
agricultural machinery
locally produced.
43 Request for clarification
regarding exemption of
C. No. 4/93-STB
/97, dated 21 st
October, 1997
C. No. 4/05-STB
/97, dated 21 st
October, 1997
C. No.4/85-STB
/97, dated 21 st
October, 1997
C. No. 3(62) STP
/97-Pt.2, dated 5 th
June, 1998
C. No. 2(26) STP
/97, dated 27 th
June, 1998
C. No. 5281-M
(ST)/98, dated
29 th June, 1998
C. No. 3(11) STP
/98, dated 29 th
June, 1998
C. No. 1/42 STT
/96, dated 4 th
July, 1998
C. No. 3(14) STP
/98 dated 28 th
July, 1998
C. No. 9(33) STT
/62-Pt.I dated 3 rd
August, 1998
C. No. 2(3) STP
/96, dated 22 nd
August, 1998
Minimum benchmark 1550
units of electricity changed
to 1330 units. This letter
has been withdrawn.
Minimum benchmark 1550
units of electricity changed
to 1330 units.
Minimum benchmark for
automatic re-rolling mill is
150 units/ton. For Nonautomatic
mill 200
units/ton.
Supplies cannot be subject
to sales tax for the reason
that importer/manufacturer
is a registered person.
Sales tax chargeable on
limestone /clay used in
cement as cement is exempt
from ST.
Pre-casting of material is
manufacturing thus, supply
for construction of overhead
bridges is liable to ST.
The processes of clearing
cotton waste are covered by
the section 2(16) and is
liable to registration
―Ovaltine‖ cannot be termed
as a ―milk-based preparation‖,
hence liable to ST.
Manufacturing of hosiery
goods and Pardah, Sofa and
Cushion are not exempt
from sales tax.
Non-agricultural insecticides,
imported or locally
produced are not exempt
Components & parts of the
exempt machinery, tractors,
combine harvesters are taxable,
payable by the vendor.
C.No. 3(16) STP Plastic measuring spoons
/97, dated 2 nd for pharmaceuticals not
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273
276
284
287
288
298