Sales Tax Instructions

38 Evasion of sales tax and
central excise duty by
beverage manufacturers.
39 Sales Tax Budget
Instruction 2003-2004.
40 Supply of household
goods as ‗retailer‘.
41 Sales Tax and Central
Excise Budget
Instructions 2005-06.
42 Permission to supply
goods chargeable to sales
tax at retail price in preprinted
packing material.
43 Items included in the
Third Schedule to the
Sales Tax Act, 1990.
44 Permission to supply
goods chargeable to sales
tax at retail price in preprinted
packing materials.
45 Items included in the
third schedule to the
Sales Tax Act, 1990.
46 Sales tax on the sales of
pure chocolates –
clarification regarding.
47 Sales Tax and Federal
Excise
budget
instructions 2006-07.
48 Addition of items to third
schedule of the Sales Tax
Act, 1990 - printing of
retail price.
Sales Tax Instructions, 2009
C. No. 3(28) STP
/2000, dated 31 st
August, 2000
C.No.1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 3(33) St-
L&P/99, dated
10 th April, 2004
C. No. 1/33-STB
/2005 dated 6 th
June, 2005
C. No. 5/9-STB
/2005. dated 8 th
July, 2005
C. No. 5/9-STB
/2005. dated 8 th
July, 2005
C. No. 5/9-STB
/2005 dated 8 th
July, 2005
C. No. 5/9-STB
/2005 dated 8 th
July, 2005
C. No. 5/9-STB/
2005 dated 26 th
November, 2005
C. No. 1/1-STB
/2006 dated 5 th
June, 2006
Sales Tax General
Order 02/2006 C.
No. 3(7)St-L&P
/06 2006 dated
20 th June, 2006
Beverage manufacturers not
paying tax on retail price of
retailers. Input tax not allo
wed on marketing material.
Instructions related to sales
tax on retail price.
The term ‗retail price‘ used
in section 2(28) does not
necessarily relate to items
specified in 3 rd Schedule.
Services, stevedore, default
surcharge, adjudication,
appeal High, Court, retail
price, hotels, section 36
Section 40A section 73,
For 3 rd schedule items
extension upto 31.07.05 is
given to exhaust unconsum
ed stocks of goods/packing
material without printing or
affixing the retail price.
Laundry soap not included
in the Third Schedule item.
To exhaust unconsumed
/unsold stocks of goods
without printing or affixing
the retail price by 31.7.05.
Sales tax on laundry soap
not to be charged on the
basis of printed retail price.
Pure chocolates are not an
item falling in the Third
Schedule.
Instructions related to sales
tax on retail price.
Stocks in hand as on 30 th
June 2006 can be affixed
with the retail price by
means of stamping or
pasting stickers printed
with the retail price.
595
906
1025
1223
1239
1240
1242
1243
1296
1362
1392
49 Levy of sales tax on retail C. No. 3(7) ST- M/s Philip‘s supplies in 1422