Sales Tax Instructions

Sales Tax Instructions, 2009
against export of gold
jewelry.
178 Budget 2000-2001. C. No. 1/20-STB
/2000, dated 23 rd
179 Sales tax exemption on
the raw materials for the
manufacture of
pharmaceutical products
vide entry no. 14 and 15
of the Sixth Schedule of
the Sales Tax Act, 1990.
180 Pharmaceutical raw
material ―Lisinopril‖.
June, 2000
C. No. 1/51-STT
/96-Pt.II, dated
1 st July, 2000
C. No. 12(9) Val
/89, dated 30 th
August, 2000
181 Sales tax amnesty. C. No. 1(33) STP
/93 (Pt.III), dated
9 th October, 2000
182 Sales tax amnesty scheme
& registration as
―suppliers‖.
183 Grant of exemption under
section 65 of the Sales
Tax Act, 1990.
184 Exemption of sales tax &
hostile wording in SRO.
185 Exemption payment
GST-on purchase of
aircraft ground handling
equipment.
186 SRO 614(I)/2000, dated
02.09.2000.
C. No. 1(33) STP
/93 (Pt.-III),
dated 12 th
October, 2000
C.No.1(131)STT/
98, dated 23 rd
October, 2000
C. No. 3(9) STP
/99, dated 3 rd
November, 2000
C. No. 1/115-
STT /2000, dated
8 th November,
2000
C. No. 3(1) STP
/2000 (Pt-1),
dated 14 th
November, 2000
Amendments in the 6 th Sche
dule have immediate effect
i.e. from 17 th June, 2000.
Pharmaceutical raw materials
mentioned in SRO 373
(I)/2000 (previously in
SRO 349(I)85, 1147(I) /89
& 587(I)/90) & attract
statutory customs duty @
10 % are exempt from ST.
―Lisinopril dihydrate‖ was
included in SRO 349(I)/85
for ST exemption.
Tax to be paid on 10%
minimum value addition on
stocks under amnesty sche
me under SRO 614(I)/2000.
―Suppliers‖ fall in the
category of ―wholesaler‖
who can benefit from the
sales tax amnesty scheme
under SRO 614(I)/2000.
Products
of
M/s.Mandviwalla are
taxable and not entitled to
exemption under section
65.
Under 6 th Schedule, impo
rted plant and machinery, is
entitled to exemption if
used in taxable goods.
Equipment/machinery used
for handling of aircraft whe
ther imported or purchased
locally are exempt.
For the supply of stocks
declared under SRO 614(I)
/2000, value & value addit
ion (1% of the value) may
be mentioned separately.
187 Issuance of NOC for C. No. 3(9) STP Collector empowered to gra 631
576
584
594
614
615
617
624
625
626