Sales Tax Instructions

Sales Tax Instructions, 2009
Instructions for the
budget 1998-99.
11 Sales Tax Instructions for
the Budget 1999-2000.
12 Sales Tax Budget
Instructions 2001-2002.
98, dated 12 th
June, 1998.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 3(9)ST-L
& P/2001, dated
18 th June, 2001.
tax.
Instructions related to retail
tax.
Instructions related to retail
tax.
434
709
SECTION-3AAA: (Omitted) Enlistment Tax
1 Ordinance No. XLII of
2000 (Amendment Ordinance)
2 Amendments of the Sales
Tax Act, 1990 vide
Ordinance No.XIII of
Dt. 5 th Sept.,
2000.
C. No. 1(138)
STM/2000(Pt-
XVIII), dated 6 th
Sept., 2000.
Changes in sections 2,
3(1A), 3A, 3AAA, 13, 27,
45, 52, 73.
Further tax payable by
enlistment tax payers. No
turn over tax for supply of
items of 3 rd schedule.
599
603
2000 dated 5.9.2000.
3 Registration of retailers
under the turnover tax
C. No. 3(18)STP/
2000(Pt-1), dated
21 st Sept., 2000
Enlistment tax through
ordinance.
609
scheme.
4 GST at retail-instructions
regarding.
5 Sales Tax Budget
Instructions 2002-2003.
C. No. 1(16) STR
/98, dated 18 th
July, 2001
C. No. 1/4-STE/
2002, dated 15 th
June, 2002.
Instructions regarding
enlistment tax, turnover,
retailers, survey forms.
Redundant provisions
relating to enlistment tax in
sections 3, 3AA and 3AAA
omitted.
734
829
SECTION-3B: Collection of Excess Tax
1 Refund claims of sales
tax paid during 1999-
2000 under coercion on
account of chilling
charges.
C. No. 1(124)
STT /98 dated
24 th August, 2004
If the price of a product has
remained unchanged during
the two periods, it proves
that incidence has not been
passed on to the consumers
under section 3B.
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