Sales Tax Instructions

Sales Tax Instructions, 2009
2 Treatment of sales tax
defaulters.
3 Enforcement of sales tax
laws on the persons liable
to be registered under the
Sales Tax Act, 1990.
4 Sales Tax and Central
Excise Budget
Instructions 2005-06.
C.No.3(21)STP/9
8, dated 29 th July,
1998.
C. No. 1(6)STR/
98, Pt., dated 4 th
May, 1999
C. No. 1/33-STB
/2005 dated 6 th
June, 2005
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.
section 37C has been
omitted.
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419
1223
SECTION-38: Authorized officers to have access to premises, stocks, accounts
and records
1 1 Delegation of powers by
the Collectors to the offic
ers of Directorate General
of Intelligence & Inves
tigation (Customs and
Excise) vide sales tax not
ification SRO 90(I) /92,
dated 12 th February,
1992.
2 Sales Tax Budget
Instructions 1996-97.
3 2 Federal Budget 2003-04 -
Sales Tax related
anomalies / irritants.
C.No.5(4)DGCI/
Exc /89 /820,
dated 18 th
February, 1992.
C.No.1/43-STR/
96, dated 13 th
June, 1996
C.No.3(12)ST-L
& P/2003, dated
5 th July, 2003.
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.
Since the new system will
be enforced only through
audit checks, section 38 is
being amended to provide
for authorized officers to
have access to business
premises, registered office
or any such place where the
record is kept by a
registered person and
inspect their records.
Clarification for SRO
507(I)/2003, and sections
36, 38, 40B and 73, etc.
20
914
134
SECTION-40: Search under Warrant
5 Sales Tax Budget
Instructions 1995-96.
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
A new section 40B (old
section 40B) is being
inserted to provide for
powers to stop and search
conveyances carrying
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