Sales Tax Instructions

Sales Tax Instructions, 2009
24 Sales Tax and Central
Excise Budget
Instructions 2005-06.
25 Sales Tax and Federal
Excise
budget
instructions 2008-2009
26 Sales Tax and Federal
Excise budget
instructions 2009-2010.
January, 2005
C. No. 1/33-
STB/2005 dated
6 th June, 2005
C. No.5/1-STB
/2008 dated 11 th
June, 2008
C. No. 1(2)STB/
2009 dated 13 th
June, 2009
as extended from date of
serving audit observation.
Instructions related to
section 36.
Instructions related to
section 36.
Instructions related to
section 36.
1223
1749
1837
SECTION-37: Power to Summon Persons to give Evidence
5 Delegation of powers by
the Collectors to the offic
ers of Directorate General
of Intelligence & Investig
ation (Customs and Exc
ise) vide sales tax notific
ation SRO 90(I)/92, dated
12 th February, 1992.
6 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
7 Collection of sales tax on
supplies made by
wholesalers including
dealers and distributors.
8 Enforcement of sales tax
laws on the persons liable
to be registered under the
Sales Tax Act, 1990.
C.No.5(4)DGCI/
Exc /89 /820,
dated 18 th
February, 1992.
No.1/21-STB/ 94,
dated 9 th June,
1994
C. No. 3(62) STP
/97(Pt.I), dated
16 th September,
1998
C. No. 1(6)STR/
98, Pt., dated 4 th
May, 1999
Appointment of officers of
Customs Intelligence to be
the officers of Sales Tax
under SRO 90(I)/ 92 to
exercise powers under
section 25, 37, 38, 39.
Collector can further
authorize u/s 38, 39.
Instructions related to
section 37.
CBR does not approve
issuance of notice under
section 37 to all
Government and Semi-
Government Departments.
Action against persons who
under declared their turn
over. Simplified Sales Tax
Rules and Trade Enroll
ment Certificate schemes.
20
81
315
419
SECTION-37A: Power to Arrest and Prosecute
1 Recovery of arrears under
section 48(2) of the Sales
Tax Act, 1990 read with
Sales Tax Recovery
Rules, 1992.
Sales Tax Circular
No. 1/1994,
dated 18 th
January, 1994.
Powers of arrest for
recovery of arrears.
68