Sales Tax Instructions

Sales Tax Instructions, 2009
import of raw material for
the manufacture of
pharmaceutical products.
[Amended vide O.M.1
(51)STT/96 dt. 08.03.03.]
51 Sales Tax exemption on
import of raw material for
the manufacture of
pharmaceutical products.
52 Clarification regarding
registration of importers
who are not conducting
any taxable activity at
post importation stage.
5 Sales Tax Budget
Instruction 2003-2004.
53 Assessable value of Di-
Ammonium Phosphate
(DAP) for the purpose of
levy of sales tax.
54 Proof of payment under
section 73 of the Sales
Tax Act, 1990, for Bank
Drafts/Pay Orders obtained
from a bank where
the buyer does not have
an account-Sales Tax
Ruling/Instruction No.
08/2003.
55 Furnishing of Indemnity
Bond under SRO 987(I)/
99, dated 30.08.1999.
56 Sales Tax Budget
Instructions 2004-2005.
57 Implementation of
procedure for payment of
sales tax on fixed value
addition.
58 Chapter-II of SRO
484(I)/2004, dated 12.06.
2004– ―Special Procedure
96, dated 17 th
Feb., 2003
C. No. 1(51)STT/
96, dated 8 th
March, 2003.
Sales Tax Ruling/
Instruction No.
14/ 2003, dated
27 th May, 2003.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 1(57) STT
/97, dated 23 rd
July, 2003.
Sales Tax Ruling/
Instruction No.
17/ 2003, C. No.
3 (36)STP/99 (pt-
1), dated 23 rd
July, 2003.
Sales Tax Ruling
/Instruction No.
18/ 2003, C.No.3
(9)STP/99(VolI),
dated.30 th July,
2003.
C. No.1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(12) St-
L&P/2004, dated
8 th July, 2004
C. No. 3(12) ST-
L&P/2004, dated
26 th July, 2004
of raw material under SRO
211(1)/2002. superceded
vide SRO 372(I)/2002.
Clearance of raw material
under SRO 211(1)/2002 or
covered under superceded
SRO 372(I)/2002.
Importers not conducting
taxable activity at post
importation stage are liable
to registration.
Instructions
importers.
regading
Value of imported DAP
fixed at US $ 180 PMT
temporarily.
Drafts/Pay Orders to be
obtained u/s 73 from a bank
where the buyer does not
have an account. Ruling is
effective upto 01.07.2003.
The indemnity bond under
SRO 987(I)/99 to be
submitted to Collector in
whose jurisdiction the
machinery is supplied or
imported.
Instructions related to
commercial importer.
Payment of ST on the basis
of mandatory minimum
value addition, by
commercial importers.
Board allows payment of
sales tax by commercial
importers in terms of SRO
889
906
906
919
920
921
1093
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