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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990 on<br />

supplies made to banks.<br />

129 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

Instruction 2003-2004.<br />

130 Representations on sales<br />

tax issues.<br />

131 Settlement of sales tax<br />

dispute.<br />

132 Waiver of further tax to<br />

APTMA members,<br />

manufacturer of spun<br />

yarn.<br />

133 Expiry of SRO<br />

998(I)/2003, dated 23 rd<br />

October, 2003.<br />

134 Expiry of SRO<br />

998(I)/2003, dated<br />

October 23, 2003.<br />

135 Request for clarification<br />

regarding levy of further<br />

tax under section 3(1A)<br />

of the <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990 on supply of<br />

uniform sets to army<br />

officers/javans.<br />

136 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 2004-2005.<br />

137 Clarification regarding<br />

further tax.<br />

138 Court decisions on further<br />

tax.<br />

25 th Oct., 2002. consumers from persons/<br />

organizations.<br />

C. No. 1/5-STB/ <strong>Instructions</strong> regarding<br />

2003, dated 7 th further tax.<br />

June, 2003.<br />

C. No. 2(77) STP Clarification on adjustment<br />

/95 (Vol.III), of further tax and input tax<br />

dt.3 rd Sept., 2003. on diesel, electricity, gas<br />

C. No. 5(166) ST<br />

-INT-Audit/<br />

2003, dated 14 th<br />

Oct., 2003.<br />

C. No. 3(14) ST-<br />

L&P/2003, dated<br />

23 rd October,<br />

2003<br />

C. No.3(11) STL<br />

&P/2003, dated<br />

12 th Jan., 2004<br />

C. No. 3(11) St-<br />

L&P/03, dated<br />

19 th January,<br />

2004<br />

C. No. 1(62)STP<br />

/97 (Pt.I), dated<br />

19 th March, 2004<br />

C. No. 1/33-STB<br />

/2004, dated 13 th<br />

June, 2004<br />

C.No.3(72)STP/<br />

97-Pt2 dated 13 th<br />

October, 2004<br />

C. No. 1(5)ST-<br />

ADR/2005 dated<br />

23 rd Sept,. 2005<br />

and telephone.<br />

Further tax allowed to paid<br />

in installments.<br />

Facility of waiver of further<br />

tax has now been extended<br />

till 29.02.2004 by SRO<br />

998(I)/2003<br />

Waiver from further tax on<br />

yarn supplied by APTMA -<br />

members not be extended.<br />

APTMA to evaluate the<br />

benefits of waiver of the<br />

3% further tax in reducing<br />

flying invoices/refunds.<br />

Manufacturer may get<br />

simultaneous registration as<br />

a retailer for the purpose of<br />

making supplies at retail<br />

level.<br />

<strong>Instructions</strong><br />

further tax.<br />

regarding<br />

Further tax shall not be<br />

charged, if taxable supplies<br />

are made to a person whose<br />

income is not liable to<br />

income tax but has ded<br />

ucted income tax at source.<br />

Implementation of Supreme<br />

Court‘s decisions on further<br />

tax.<br />

906<br />

928<br />

936<br />

938<br />

971<br />

979<br />

1009<br />

1093<br />

1155<br />

1287<br />

SECTION-3(2)(a): Retail Price

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