Sales Tax Instructions

Sales Tax Instructions, 2009
89 Excise duty on services. C. No. 1(26) STR
/2000, dated 11 th
90 Sales Tax Budget
Instructions 2001-2002.
91 Implications of the newly
added proviso in section
73.
92 Budget 2001-2002 –
clarification regarding.
93 Issues relating to Special
Procedure for Jeweller‘s
Rules, 2001.
94 Clarification regarding
availability of input tax
under section 59 of the
Sales Tax Act, 1990.
95 Adjustment of input tax
paid on services provided
by clearing agents.
96 Anomaly in categorization
of retailer under
sections 14 and 3AA read
with SRO 550(I)/98
respectively of Sales Tax
Act, 1990
97 Input (sales tax refund)
on diesel.
98 Clarification on
applicability of sales tax
on damaged raw material.
99 Clarification on applicability
of sales tax on
June, 2001.
C. No. 3(9)ST-L
&P/2001, dated
18 th June 2001.
C. No. 3(36) STP
/99, dated 27 th
June, 2001.
C.No.3(9)ST-L &
P/2001, dated 3 rd
July, 2001.
C. No. 3(13)STP/
2000, dated 3 rd
Aug., 2001.
C. No. 2(2) STP/
99, dated 10 th
Aug., 2001.
C. No. 1(16) STR
/2000, dated 22 nd
Sept., 2001.
C. No. 3(15) St-
L&P/2001, dated
2 nd October, 2001
registered person of tariff
area to unregistered buyer
in Tribal Areas, input tax
adjustment is not allowed.
Input tax adjustment of ST
collected as CED on
telecommunication and
travel by air not allowed.
Instructions input tax
adjustment.
Input tax adjustment/refund
allowed if further tax is
charged from un-registered
persons but payment is not
received through bank.
Input tax adjustment/refund
not allowed on Jeweller‘s
invoices.
Clarification regarding
Jewellers (value addition,
immunity prior to 30.6.01,
input tax adjustment etc).
Input tax adjustment on
stocks not allowed for
already registered person.
Input tax adjustment
allowed on invoices issued
by the clearing agents.
Board allowed to adjust
input tax on the invoices of
M/s Ruby Traders though
they were registered as
retailer.
No refund or adjustment on
C. No. 2(77) STP Adjustment of input tax
/95 (Vol-II), against diesel and
dated 20 th generators (less than 250
October, 2001 KVA) disallowed.
C. No. 2(10) STP Sales tax paid on the goods
/97, dated 13 th destroyed or damages is not
November, 2001 refundable or adjustable.
C. No. 2(10)STP/
97, dated 13 th damaged goods/raw
707
709
720
728
743
746
758
762
768
772
772