Sales Tax Instructions

56 Quadruplicate shipping
bills.
Sales Tax Instructions, 2009
12 th June, 2004] August, 1997. original.
C. No. 3(58) STP
/97-Pt, dated 9 th
March, 1998.
57 Quadruplicate shipping
bills.
58 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
59 Post Audit sales tax
refund 1996-97 checking
of exports.
60 Applicability of the Sales
Tax Act, 1990 to the Provincially
Administrative
Tribal Areas (PATA).
61 Export of fabricsclearance
from
processing mills.
62 Refund claim under
section 10 of Sales Tax
Act, 1990.
63 Clarification regarding
admissibility of refund.
64 Sales Tax: Instructions
for the Budget 1999-
2000.
65 Sales tax chargeable on
the goods exported
beyond 30 days from
filing of bill of export or
cases initiated prior to the
budgetary measures of
1999-2000.
66 Export of Sugar to
Afghanistan via land
route and through Afghan
istan to Central Asian
Republics.[For change see
export policy for 2003.]
C. No. 3(58) STP
/97-Pt, dated 10 th
March, 1998.
C.No.1/10-STB/
98, dated 12 th
June, 1998.
C. No. 3(1)STP/
98, dated 16 th
July, 1998.
C. No. 3(62)STP/
98-Pt, dated 22 nd
July, 1998.
C. No. 4(84) STB
/978, Dated 27 th
July, 1998
C. No. 2(98) STP
/95, dated 27 th
August, 1998.
C. No. 2(98) STP
/95.PT, dated 15 th
Sept., 1998.
C.No.1/10-STB/
99, dated 1 st July,
1999
C. No. 3(38) STP
/99, dated 21 st
July, 1999
C. No. 2(4) STP/
99, dated 28 th
August, 1999.
Quadruplicate copy of
shipping bill always to be
issued for refund of ST.
Attested copy of shipping
bill, to be accepted for
refund in certain cases.
242
242
Instructions for exporters. 258
No bar on audit after the
refund is sanctioned.
In PATA registration is not
man-datory for exporters
not interested in Zerorating.
61 processors of textile
fabrics are registered,
exporters who may obtain
tax invoices from them.
ST refund of packing
materials on export of
rice/fish.
Refund on packing material
for export of rice allowed
(zero-rated).
Goods exported to Afghan
istan via land route or to
Central Asian Republics
through Afghanistan will
not be zero-rated.
Where goods have been
exported, this may be
treated as a tacit/ implied
extension of time-limit by
the respective Collector of
Customs warranting ex-post
facto extension of time.
Zero-rating on export of
sugar to Afghanistan & CIS
via land route not allowed.
276
280
282
291
315
434
444
460