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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

75 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 1996-97.<br />

2 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 2000-2001.<br />

3 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

Instruction 2003-2004.<br />

4 Determination of minim<br />

um tax liability. [Rescind<br />

ed vide STGO No.3 of 2004<br />

dated 12 th June, 2004]<br />

5 Issues relating to solvent<br />

extraction units.<br />

6 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />

Excise budget<br />

instructions 2009-2010.<br />

C.No.1/43-STR/<br />

96, dated 13 th<br />

June, 1996.<br />

C.No.1/20-STB/<br />

2000, dated 9 th<br />

June, 2000.<br />

C.No.1/5-STB/<br />

2003, dated 7 th<br />

June, 2003.<br />

<strong>Sales</strong> <strong>Tax</strong> Gene<br />

ral Order No.5 of<br />

2003 dated 5 th<br />

December, 2003<br />

STGO 32/2008<br />

C. No. 4/57-STB<br />

/97 dated 8 th<br />

July, 2008.<br />

C. No. 1(2)STB/<br />

2009 dated 13 th<br />

June, 2009<br />

SECTION-13: This section includes follwing topics:<br />

(i) Exemptions<br />

(ii) Cottage Industry<br />

An amendment is being<br />

made in Section 11 to<br />

streamline the system of<br />

adjudication of cases.<br />

<strong>Instructions</strong> related to<br />

assessment/levy.<br />

<strong>Instructions</strong> related to<br />

assessment/levy.<br />

Conditions to determine<br />

minimum tax liability of a<br />

registered person who fails<br />

to file a return.<br />

Issues of solvent extrac tion<br />

units relating to previous<br />

assessment, excess refund<br />

and valuation.<br />

<strong>Instructions</strong> related to exem<br />

ptions / concessions, levy,<br />

services, sec 11, 23, 24, 33,<br />

36, 45, 45A, 45B, 47A.<br />

134<br />

573<br />

906<br />

946<br />

1761<br />

1837<br />

(i) Exemptions (see also Relief Notifications in Alphabetical Index)<br />

105 Exemption under SRO<br />

7(I)/83, dated 5 th January<br />

1983 - procedure<br />

regarding. [Redundant]<br />

106 Exemption of sales tax on<br />

parts and accessories<br />

supplied as original<br />

equipment.<br />

107 Budget <strong>Instructions</strong> 1990-<br />

91 (<strong>Sales</strong> <strong>Tax</strong>).<br />

<strong>Sales</strong> <strong>Tax</strong> Circular<br />

No. 1/1990,<br />

dated 11 th<br />

January,1990<br />

C. No. 16(3)-ST<br />

/81 dt 31 st Jan.,<br />

1990<br />

C. No. 2(58)-ST<br />

/89 dated 7 th<br />

June, 1990<br />

108 Clarification. C. No. 16(3)-ST<br />

/90 dated 23 rd<br />

July, 1990<br />

Procedure for claiming 1<br />

exemption under SRO<br />

7(I)/83 (tax not collec-ted<br />

as general practice).<br />

Batteries supplied, as orig 3<br />

inal equipment to assemb<br />

lers are exempt being parts<br />

under SRO 565(I)/89.<br />

Budget <strong>Instructions</strong> 5<br />

Exemption can be availed if<br />

parts/components are used<br />

as original equipment in<br />

manufacture capital goods.<br />

109 <strong>Sales</strong> tax on yogurt and C. No. 7(15)-ST Exemption available to 7<br />

7

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