Sales Tax Instructions

Sales Tax Instructions, 2009
2 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
3 Sales Tax Budget
Instructions 1995-96.
4 Sales Tax Budget
Instructions 1996-97.
5 Sales Tax Budget
Instructions 1997-98.
6 Treatment of sales tax
defaulters.
7 Enforcement of sales tax
laws on the persons liable
to be registered under the
Sales Tax Act, 1990.
8 Review of FIRs lodged
under the Sales Tax Act,
1990.
9 Sales Tax Budget
Instruction 2003-2004.
No.1/21-STB/ 94,
dated 9 th June,
1994
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
C. No. 1/43-STR
/96, dated 13 th
June, 1996.
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 3(21) STP
/98, dated 29 th
July, 1998.
C. No. 1(6)STR/
98, Pt., dated 4 th
May, 1999
C.No.3(14)ST-L
& P/2001, dated
21 st July, 2001.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
Summons, arrest, search. 81
Instructions
arrest.
regarding
Prosecution of not only
those who evade tax but
also of those persons who
fraudulently manage to
obtain tax credit or refund
which is otherwise not
admissible under the law.
Tax compliance by way of
deterrent, provision of law
are being amended to
provide for prosecution of
tax officials & tax evaders.
Recovery and prosecution
under section 37(C).
Action against persons who
under declared their turn
over. Simplified Sales Tax
Rules and Trade Enroll
ment Certificate schemes.
FIR to be lodged with prior
permission of CBR.
Section 37A amended to
authorize Assistant
Collector to cause arrest.
108
134
205
284
419
740
906
SECTION-37B: Procedure to be Followed on Arrest of a Person
Sales Tax Budget
Instructions 1995-96.
C.No.2/2-STB/
95, dated 14 th
June, 1995
Section 37B added
regarding procedure of
arrest.
108
SECTION-37C: (Omitted) Prosecution and Punishment for Evasion of Tax
1 1 Sales Tax Budget
Instructions 1997-98.
C.No. 46-STB/
97, dated 13 th
June, 1997
Section 37C added to the
Act.
205