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Sales Tax Instructions

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

price basis.<br />

50 Revision of sales tax rate<br />

w.e.f. 1st July 2008 -<br />

printing of retail price.<br />

L&P/2006 dated<br />

7 th September,<br />

2006<br />

STGO 22/2008<br />

C.No.3(7)ST-L&<br />

P/2006 (Pt) dated<br />

26 th June, 2008<br />

bulk to institutional buyers<br />

for in-house consumption<br />

cannot be considered retail<br />

sale. <strong>Sales</strong> tax chargeable at<br />

15% on the contract value.<br />

Use of existing packing<br />

material and stock printed<br />

with old retail price on<br />

certain conditions.<br />

1753<br />

SECTION-3(2)(b): Rate of <strong>Sales</strong> <strong>Tax</strong> @ 20%<br />

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

<strong>Instructions</strong> 1995-96.<br />

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

<strong>Instructions</strong> 1996-97.<br />

17 <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>-<br />

Economy Revival Pack<br />

age 1996-97 Regarding.<br />

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

<strong>Instructions</strong> 2001-2002.<br />

19 Amendment in section<br />

3(2)(b) of the <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990 and Board‘s<br />

clarification thereto.<br />

20 Clarification for SRO No.<br />

79(1) 2002 dated<br />

02.02.2002.<br />

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

<strong>Instructions</strong> 2002-2003.<br />

22 Anomaly in SRO389(I)/<br />

2001 dated 18.06.2001.<br />

23 Clarification in respect of<br />

para-2E of SRO 389(I)/<br />

2001 dated 18.06.2001.<br />

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

Instruction 2003-2004.<br />

C.No.2/2-STB/<br />

95, dated 14 th<br />

June, 1995.<br />

C.No.1/43-STR/<br />

96, dated 13 th<br />

June, 1996.<br />

C. No.1/43-STB<br />

/96, dated 28 th<br />

March, 1997<br />

C.No.3(9)ST-L &<br />

P/2001, dated<br />

18 th June, 2001.<br />

C. No. 3(10)St-<br />

L&P/2001, dated<br />

19 th July, 2001<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction<br />

No.40/ 2002,<br />

dated 14 th May,<br />

2002.<br />

C. No. 1/4-STE/<br />

2002, dated 15 th<br />

June, 2002.<br />

C. No. 4/1-STB/<br />

2001-Pt, dated<br />

28 th Dec., 2002.<br />

C. No. 4/1-STB/<br />

2001-Pt, dated 1 st<br />

Jan., 2003.<br />

C. No. 1/5-STB/<br />

2003, dated 7 th<br />

June, 2003.<br />

<strong>Instructions</strong> regading sales<br />

tax @ 20%.<br />

<strong>Instructions</strong> regading sales<br />

tax @ 20%.<br />

<strong>Instructions</strong> regading sales<br />

tax @ 20%.<br />

<strong>Instructions</strong> regading sales<br />

tax @ 20%.<br />

Delegation by legislature to<br />

the Federal Govt. of some<br />

taxing powers is not<br />

unconstitutional nor is it<br />

excessive delegation.<br />

Castings<br />

for<br />

automobiles/tractors<br />

attracts 20% ST.<br />

Vegetable oils and other<br />

items subject to 20% ST.<br />

Sorbitol (2905.4400)<br />

chargeable @ 20% ST.<br />

Coconut oil (15.13)<br />

chargeable to ST @ 20%.<br />

<strong>Instructions</strong> regading sales<br />

tax @ 20%.<br />

108<br />

134<br />

197<br />

709<br />

738<br />

818<br />

829<br />

874<br />

879<br />

906

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