Sales Tax Instructions

Sales Tax Instructions, 2009
5 Refund of sales tax
amounting to Rs.7551848
and Rs.12288727 paid on
the manufacture of
polyester chips and manmade
yarn.
6 Clarification of applicabi
-lity of sales tax in case
of international contract
covered under SRO
555(I)/90 and 597(I)/90
both dated 7 th June, 1990
7 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
8 C.B.R.‘s Leaflet No.
604/1/96, June, 1996 Exp
ort Refund and other
Refunds.
9 Sales Tax Budget
Instructions 1996-97.
10 Refund of sales tax under
different standard /
individual notifications.
September, 1990
C. No.9(8)/ST/87
dated 28 th April,
1993
C. No. 1/15-STB
/94, Dated 3 rd
March, 1994
No.1/21-STB/ 94,
dated 9 th June,
1994
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
C. No. 3(145)
Rebate /96 dated
22 nd September,
1996.
11 Refund of input tax. C. No. 1(4)-Secy
(STD)/96, dt 26 th
12 An amendment in the tax
return form carrying
forward of input tax to
the subsequent tax period.
13 An amendment in the tax
return form carrying
forward of input tax to
the subsequent tax period.
14 Payment of drawback
claims under standard
September, 1996
C. No. 1(4)-Secy
(SST)/96, dated
26 th September,
1996
C. No. 2(4) Secy
(STP)/96, dated
29 th Sept., 1996.
for refund/ adjustment on
liquid glucose.
Sales tax collected by the
manufacturer even inadver
tently have to be paid under
section 30-A of the Sales
Tax Act, 1951 and shall not
be refunded.
Refund on mild steel
products for the period
from 22 nd December, 1991
to 20 th October, 1992
cannot be acceded to as
SRO 151(I)/92 was given
retrospective effect from 1 st
October, 1991.
Instructions regading
refund.
C.B.R.‘s Leaflet on Export
Refund and other Refunds.
Instructions
refund.
regading
No refund of sales tax throu
gh standard/individual noti
fications on yarn/grey fabri
cs from the 1.10.96 & from
31.12.96 for other exports.
If carried forward amount is
not correctly worked out
proceedings to be initiated.
Taxpayer will be given an
option either to get refund
of exceeded input or carry
forward the credit.
Carry forward or refund of
input tax allowed.
C. No. 3(75) STP
/96 dated 29 th Both zero-rating and rebate
through SROs are
52
70
81
166
134
178
179
180
181
181