Sales Tax Instructions

Sales Tax Instructions, 2009
―Milk-based food 99, dated 21 st
preparations‖.
Aug., 1999.
168 Exemption of sales tax C. No. 1/147-
vide Sixth Schedule to STT /99, dated
the Sales Tax Act, 1990 25 th August, 1999
on import of barium
sulphate x-ray grade in
one kg packing.
169 C. No. 1/42-STP/
99 dated 28 th
170 Refund of excise duty or
waiver of sales tax on
stocks of duty-paid sugar
held in sugar mills on
01.04.1998.
171 Imposition of sales tax on
medical disposable.
172 Exemption of sales tax on
the printing of books etc.
173 Exemption from sales tax
to fertilizers under Sixth
Schedule of the Sales Tax
Act, 1990.
174 Clarification regarding
sales tax exemption on
plant and machinery.
175 Levy of further tax under
section 3(1A) of the Sales
Tax Act, 1990.
176 Exemption of sales tax on
importers of CKD kits of
tractors.
August, 1999
C. No. 4/57-STB
/97, dated 16 th
September, 1999
C. No. 1/51-STT
/96-Pt-III dated
12 th October,
1999
C. No. 1/68-STT
/99, dated 16 th
Nov., 1999.
C. No. 1/57-STT
/97, dated 19 th
November, 1999
C. No. 3(9) STP
/99 (Pt-II) dated
9 th March, 2000
Sales Tax General
Order No.2/
2000, dated 11 th
April, 2000.
C. No. 1/560 STT
/98, dated 4 th
May, 2000
177 Import of raw material C. No. 3(19) STP
/99, dated 9 th
June, 2000.
preparation of heading
1901 exempt.
Barium sulphate 3006.3000
is neither ―medicament‖,
nor is registered as ―Drug‖
therefore, it is not exempt
from sales tax.
Milk based food preparatio
ns of Heading 19.01 subje c
ted to ST from 16.08.1999.
Sales tax @ Rs.1650/ PMT
not to be charged from the
sugar manufacturers if CED
had already been paid @
Rs.2100/- PMT.
Under SRO922(I)/99 goods
not of Chapter 30 are taxa
ble even these are regis
tered under the Drug Act.
Exemption of ST on speech
of President, PM, Budget
document, etc.
Ammonium nitrate & potas
sium nitrate are used as
fertilizers. Importers to get
certificate from the
MINFAL.
Exemption on plant &
machinery to be decided in
view of the provisions of
SRO. 230(I)/97.
Effect of voluntary
registration for persons
making exempt supplies.
CKD kits imported by
manufacturers of tractors/
bulldozers/combined harves
ters as per deletion program
are exempt excluding the
individual components.
ST exemption on import of
goods meant for export of
jewelry.
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541
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563
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