Sales Tax Instructions

Sales Tax Instructions, 2009
14 Jurisdiction of Collector
and Deputy Collector for
determination of amount
of sales tax evaded not
paid or short paid.
15 Levy of additional tax on
cases falling under
section 11 and section 36
of the Sales Tax Act,
1990. [Superceded by Sales
Tax Circular No.4 of 1995
dated 13.04.1995.]
16 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
17 Levy of Additional Tax
on case falling under
section 34 of the Sales
Tax Act, 1990.
18 Taxpayer‘s profile –
arrears and refunds.
19 Clarification with regard
to section 34 of Sales Tax
Act, 1990 – Sales Tax
Circular No.7 of 1994.
20 Sales Tax Budget
Instructions 2000-2001.
21 Sales Tax Budget
Instruction 2003-2004.
C. No. 9(4)-ST
/88. Pt., dated 6 th
July, 1993
Sales Tax
Circular
No.4/1994, dated
14 th April 1994
No.1/21-STB/ 94,
dated 9 th June,
1994
Sales Tax Circular
No.4/1995,
dated 13 th April,
1995
Sales Tax Circ
ular No. 1/1997,
dt 12 th Jan, 1997
Sales Tax Cir
cular No.2/1997,
dated 22 nd
September, 1997
C.No.1/20-STB/
2000, dated 9 th
June, 2000
C.No.1/5-STB/
2003, dated 7 th
June, 2003.
Deputy Collectors have
powers to issue demandcum-show
cause notices in
cases of determination of
evaded sales tax under the
Sales Tax Act, 1951.
Levy of Additional tax on
late payment of ST.
Instructions related to
section 36.
Additional tax to be
recovered after issuance of
SCN in case of section
36(1).
Arrears and refund registers
to be maintained.
Additional tax on imports
in case of willful default
only.
Instructions related to
section 36.
Computation of time limit
for issuance of show cause
58
73
81
104
188
225
573
906
notice has been changed by
amending section 36.
22 Federal Budget 2003-04 -
Sales Tax related
anomalies / irritants.
23 Time limit for
adjudication.
C.No.3(12)ST-L
& P/2003, dated
5 th July, 2003.
C. No. 3(1)St-
L&P/2004 (Vol-
Instructions related to
section 36.
IV) dated 28 th cause notice shall be treated
Limitation period of 5 or 3
years for issuance of show
914
1183