Sales Tax Instructions

Sales Tax Instructions, 2009
463(I)/2007 dated 9 th
june, 2007 and SRO
512(I)/2007 dated 13 th
June, 2007
/2007/82396-R
dated 2 nd July,
2007
surcharge and penalty as
per Board‘s letter dt
30.06.07 shall not entitle
any one to claim the refund
SECTION-34A: Exemption from Penalty and Additional Tax
30 Sales tax on cotton seed
& cotton. [see also C.
No.4/6-STB/97-Pt., dated
12 th May, 1998]
31 Sales tax on cotton seed
& cotton.
32 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
33 Request to allow sales tax
registration.
34 Waiver of additional tax
and penalties under
section 33 and 34 of the
Sales Tax Act, 1990
under SRO 461(I)/99,
dated 09.04.1999
35 SRO 679(I)/99, dated
12.06.1999.
36 Request for clarification
regarding benefit of
redemption fine/surchar
ge, in terms of general
amnesty under SRO
461(I)/99, dated 9.4.99 of
Sales Tax Act, 1990.
37 Grant of exemption from
additional tax and
penalties under section
C. No.4/6-STB
/97-Pt, dated 24 th
April, 1998
C. No.4/6-STB
/97-Pt., dated 12 th
May, 1998
C.No.1/10-STB/
98, dated 12 th
June, 1998.
C. No. 1(33)
STP/93, dated
18 th July, 1998
C. No.3(33) STP
/98. PT.II, dated
23 rd April, 1999.
C. No.3(29)STP
/99 dated 25 th
June, 1999
C. No.3(17) STP
/ 99, dated 17 th
August, 1999
C. No.1(33)STP
/93, Pt. II dated
29 th November,
Waiver of additional tax/
penalties on cotton seed
supplied w.e.f. 16.10.96 to
13.4.98 and on cotton w.e.f.
1.7.96 to 14.3.98.
For payment of sales tax
arrears on cotton seed and
cotton date has been
extended up to 18.05.1998.
Amnesty from additional
tax /penalty.
Persons liable to registrati
on could avail the benefits
of amnesty SRO 757(I)/98 .
Benefits of SRO 461(I)/ 99,
do not apply to those cases
where the principal
amounts were paid prior to
09.04.1999, or are paid
after 30.04.1999.
Exemption of four fifth of
amount of additional tax
and penalties under SRO
679(1)/99, is available to
the cases in disputes/audit
or in adjudication.
Redemption fine or surchar
ge is not exempted/remitted
under amnesty scheme. If
arrears of redemption fine
/surcharge is paid during
applicability of SRO 461(I)
/99, the payable additional
tax would stand exempted.
exemption from payment of
penalties and additional tax
cannot be granted.
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433
453
498