Sales Tax Instructions

Sales Tax Instructions, 2009
dated 11.10.2006.
L&P/04 dated 8 th
December, 2006
higher than 10%, comer
cial importers to pay
differential amount.
SECTION-8: Tax credit not allowed (see section 7 also)
1 C. No.1(4)GST-
I/93, dated 1 st
2 Budget Instructions-
Salient Feature- Sales
Tax & Federal Excise –
Budgetary Measures (FY
2006-07)
3 Legal anomalies/
clarification.
4 Sales tax audit of M/s
Pearl Continental
SECTION-8B: Adjustable input tax
November, 1993
ST& FE Budg
etary Measures
(FY 2006-07)
dated 5th June,
2006
C.No.2(77)STP/9
5, dated 19 th Oct.,
1999.
Sales Tax Ruling/
Instruction No.
21/ 2002, dated
28 th March, 2002.
Input tax credit not allowed
on goods acquired other
wise than as stock in trade.
Refund or adjustment of
input tax not deposited in
the exchequer shall not be
allowed.
Definition of ―stock in
trade‖
Input tax adjustment not
admissible on vehicles.
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1 Sales Tax and Federal
Excise
budget
instructions 2008-2009
C. No.5/1-STB
/2008 dated 11 th
June, 2008
Instructions related to
section 8B
1749
SECTION-9: Debit and Credit Note
1 Typical matters regarding
sales tax.
2 Sales Tax: Instructions
for the Budget 1999-
2000.
C. No. 3(1) STP/
98.PT, dated 8 th
Jan., 1999.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
3 Sales tax clarification. C. No. 3(1) STP/
99, dated 20 th
4 Proper interpretation of
the provisions of section
9 of the Sales Tax Act,
1990.
December, 1999
C.No.3(1)STP/
98, dated 9 th Jan.,
2001.
Discounted/free samples
not exempt. Debit and
credit note to be issued for
provision of section 9 only.
Clarification regarding
Debit and Credit Note.
Clarification on value (disc
ounted price) debit & credit
note. Further tax not charge
able from individuals.
Scope of Debit & Credit
Note Rules cannot be
extended beyond the para
meters of SRO 96(I)/90.
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