Sales Tax Instructions

L&P/04,dt 18.05.04, 3(11)
ST-L&P/04, dt7.6.04, No.1
(18)STP/2002 dt 25.5.04, C.
No.3(10)St-L&P/2003, dt
7.6.04 and C.No.3(11)St-
L&P/04, dated 21.6.2004]
47 Clarification regarding
additional tax under
section 34 and penalties
under section 33 of Sales
Tax Act, 1990.
48 Effect of amnesty on
appellate proceedings.
[See also 3(11)ST-L&P /04,
dt 5.5.04, 3(11) ST-L&P/04,
dt7.6.04, No.1(18)STP/2002
dt 25.5.04,No.3(10)St-L&P
/2003,dt7.6.0404&C.No.3(1
1) St-L&P/2004, dt21.6.04]
49 Recovery of sales tax
arrears of cotton supplied
under SRO 1271/96 dated
10-11-1996.
50 Clarification regarding
SRO 246(I)/2004 and
SRO 247(I)/2004 both
dated 5 th May, 2004.
[See also 3(11)ST-L&P /04,
dt 5.5.04, 18.05.04, No.1(18
) STP/ 2002 dt 25.5.04, C.
No. 3(10)St-L&P/2003, dt
7.6.04 and C. No.3(11)St-
L&P/2004, dt 21.6. 2004]
51 Amnesty for retailers vide
SRO 246(I)/2004, dated
5 th may, 2004. [See also
3(11)ST-L&P /04, dt 5.5.04,
18.05.04, 3(11) ST-L&P/04,
dt 7.6.04, No.1(18)STP/
2002 dt 25.5.04 and C.
No.3(11)St-L&P/2004,
dated 21 st June, 2004.]
52 Request to issue clarifyca
tion in respect of amnesty
granted vide SRO 246(I)
/2004 dated 05-05-2004.
Sales Tax Instructions, 2009
C. No. 1(33) STP
/93 dated 10 th
May, 2004
C. No.3(11) STP
/04, dated 18 th
May, 2004
C. No. 1/63-STT
/2002 dated 3 rd
June, 2004
C. No.3(11)St-
L&P/2004, dated
7 th June, 2004
C. No. 3(10)St-
L&P/2003, dated
7 th June, 2004
C. No. 3(10) ST-
L&P/2003 dated
9th June, 2004
additional tax. Remaining
additional tax and penalty
will stand waived.
Retailers exempted from
past liabilities.
Contention that liabilities
u/s 33 and section 34 of the
Sales Tax Act, 1990
amount to double taxation
is not correct.
Benefit of SROs 246(I)/
2004 and 247(I)/2004 is
available to cases which are
pending in adjudication or
appeal, and will not affect a
person‘s right of appeal.
Amenesty available if
whole principal amount of
tax and 25% of additional
tax was paid.
Clarification regarding
amnesty SROs 246(I)/2004
and SRO 247(I)/2004.
Benefit of SRO
246(I)/2004, is available
only to persons who were
registered as retailers on the
date of issuance of the
notification.
Clarification in respect of
amnesty granted vide SRO
246(I)/2004.
1050
1051
1057
1059
1062
1064
53 Extension in date of SRO C. No. 3(11) St- Extension in date of SROs 1101