Sales Tax Instructions

Sales Tax Instructions, 2009
70 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
71 Levy of 1% further tax
under section 3 (1A) of
the Sales Tax Act, 1990.
72 Sales tax registration of
distributors vide Notifica
tion No. SRO 538(I) /98,
dated 12 th June, 1998.
73 Specific questions relatin
g to biscuit and onfection
nery manufacturers regar
ding extention of sales
tax to wholesale/retail
stage.
74 Specific questions relating
to biscuit and confectionery
manufacturers reg
arding extension of sales
tax to wholesaler/retails
stage.
C. No. 1/10-STB
/98, dated 12 th
June, 1998.
C.No.3(62)STP/9
7(PT.I), dated
27 th June, 1998.
C. No. 3(62) STP
/97 (Pt.I.), dated
29 th June, 1998
C. No. 3(62) STP
Pt.1, dated 29 th
June, 1998.
C. No. 3(62) STP
Pt.I, dated 29 th
June, 1998
75 Sales tax on ice cream. C. No. 1(33) STP
/ 93, dated 29 th
76 1% further tax on taxable
supplies to unregistered
person.
77 Levy of further tax of one
percent on sale made by
manufacturers directly to
the consumers. [Letter
amended by CNo 3(62) STP
/97 (Pt.I), dt 10.9.98 & with
drawn vide ST Ruling
/Instr uction 65/2002 dt.
25.10.02]
78 Sales tax-registration
number.
79 Levy of further tax on
one percent on sale made
by manufacturers directly
to the consumers. [Letter
June, 1998.
C. No. 1(33) STP
/93, dated 4 th
July, 1998.
C. No. 1(33) STP
/93, dated 4 th
July, 1998.
C. No. 3(1) STP /
98, dated 17 th
July, 1998.
C. No. 1(33) STP
/93 Vol.II, dated
1 st August, 1998.
Instructions
further tax.
regarding
Further tax not chargeable
from Govt. deptts.
Manufacturer of cigarettes
to pay 1% further tax & add
itional tax in case dealer/wh
olesaler is not registered.
Clarification on the issue of
Sec 59, invoice, further tax.
If manufacturer is exempt
but subsequent supplies by,
wholesaler etc is taxable,
further tax charged erroneo
usly from a registered
distributor could be claimed
as refund u/s 66.
Further tax chargeable on
items chargeable on retail
price basis.
Further tax not part of retail
price.
No further tax on sale by
manufacturer to final
consumer. Single registration
of manufacturers
cum retailers.
Supplier not to charge fur
ther tax from NLC if
exempt from income tax.
Further tax not chargeable
on supply by manufacturer
to final consumer.
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