Sales Tax Instructions

Sales Tax Instructions, 2009
Tax Act, 1990 vide
Ordinance No.XIII of
dated
2000.
6 th Sept.,
schedule.
2000 dated 5.9.2000.
31 Application of turnover
tax.
32 Sales Tax Budget
Instructions 2001-2002.
33 GST at retail-instructions
regarding.
34 Issues relating to Special
Procedure for Jeweller‘s
Rules, 2001.
35 Application of GST
Threshold for service providers
(beauty parlours
etc. and laundries and dry
cleaners).
36 Sales Tax Budget
Instruction 2003-2004.
37 Application of SRO 500
(I)/2003 dated 7 th June,
2003.
38 Clarification regarding
CNG gas stations.
39 Sales Tax Budget
Instructions 2004-2005.
C. No. 3(2) STP
/99 (Pt-I), dated
26 th Sept., 2000
C. No. 3(9) ST-L
&P/2001, dated
18 th June, 2001.
C. No. 1(16) STR
/98, dated 18 th
July, 2001
C. No. 3(13)STP/
2000, dated 3 rd
Aug., 2001.
Sales Tax Ruling
/Instruction No.
1/2003, dt.6 th
Jan., 2003.
C.No.1/5-STB/
2003, dated 7 th
June, 2003.
Sales Tax Ruling
/Instruction No.
16/2003, dated
21 st June, 2003.
Sales Tax Ruling
/Instruction No.
19/2003, dated 7 th
Aug., 2003.
C. No.1/33-STB
/2004, dated 13 th
June, 2004
40 Turnover tax. C. No. 3(11) ST-
L&P/2004 dated
30 th June, 2004.
Distributors of LPG are
wholesaler and not retailer
although supplying gas to
end consumers.
Instructions related to
turnover.
Instructions regarding
enlistment tax, turnover,
retailers, survey forms.
Clarification regarding
Jewellers (value addition,
immunity prior to 30.6.01,
input tax adjustment etc).
Beauty parlours, laundries
and dry cleaners to be
treated as retailers for
turnover determination u/s
3A.
Instructions related to
turnover.
2% ST on turnover declared
with income tax
department. Amnesty from
audit of such cases.
CNG gas station fall under
defini-tion of manufacturer
for determi-ning annual
turnover.
Instructions related to
turnover tax.
Manufacturers / retailers
with turnover below Rs.5.0
million stand de-registered
without audit.
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