Sales Tax Instructions

Sales Tax Instructions, 2009
14 Budget Instructions-
Salient Feature- Sales
Tax & Federal Excise –
Budgetary Measures (FY
2006-07)
ST& FE Budg
etary Measures
(FY 2006-07)
dated 5th June,
2006
Simplifying and expediting
the processing of sales tax
refunds through authorized
Chartered Accountants.
1371
SECTION-33: Penalty
16 Legal interpretation of
relevant provisions of
Amended Sales Tax Act,
1990.
17 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
18 Sales Tax Budget
Instructions 1996-97.
19 Exemption of additional
tax and penalties under
SRO 481(I)/98 upto 30.5.
1998.
20 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
21 Recovery of sales tax notpaid/short-paid
by a sugar
mill due to its admissible
duty drawback claim(s)
outstanding at various cus
toms (exports) stations.
22 Sales Tax: Instructions
for the Budget 1999-
2000.
23 Sales Tax Budget
Instructions 2000-2001.
C. No.11(35)/91 -
STR, dated 21 st
March, 1992
No.1/21-STB/ 94,
dated 9 th June,
1994.
C.No.1/43-STR/
96, dated 13 th
June, 1996.
C.No.1(33)STP/9
3, dated 26 th
May, 1998.
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 4/57-STB/
97-Vol-II, dated
22 nd March,
1999.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 1/20-STB/
2000, dated 9 th
June, 2000.
Non-registered person
making a taxable supply
without a tax invoice
cannot be penalized under
section 33(2)(a).
Instructions regading
penalty.
Instructions
penalty.
regading
Amnesty of additional tax/
penalty if principal amount
is deposited.
Instructions
penalty.
regading
No penalty if sugar
manufacturers adjusted ST
against duty draw back
claim.
Instructions regading
penalty.
Instructions regading
penalty.
27
81
134
257
258
385
434
573
24 Sales Tax Budget
Instructions 2001-2002.
25 Recovery of audit detections.
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
C.No.2(1)M
(Audit)/02, dt.6 th
Instructions regading
penalty.
Collectorates to pursue R.P.
to deposit principal amount
709
865