Sales Tax Instructions

Sales Tax Instructions, 2009
SECTION-40A: (Omitted)-- Search without Warrant
goods on which sales tax
has been evaded.
1 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
2 Sales Tax and Central
Excise Budget
Instructions 2005-06.
3 Budget Instructions-
Salient Feature- Sales
Tax & Federal Excise –
Budgetary Measures (FY
2006-07)
C. No. 1/21-STB/
94, dated 9th
June, 1994.
C. No. 1/33-
STB/2005 dated
6 th June, 2005
ST& FE Budg
etary Measures
(FY 2006-07)
dated 5th June,
2006
Search without warrant.
Section 40-A added.
Search without warrant
under Section 40-A
Section 40A is abolished,
thereby withdrawing the
powers of Sales Tax
officers to search the
premises of a registered
person without warrant.
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1371
SECTION-40B: Posting of Sales Tax Officer
1 Federal Budget 2003-04 -
Sales Tax related
anomalies / irritants.
2 Posting of officers of
sales tax to the premises
of sugar mills under
section 40B of the Sales
Tax Act, 1990.
C. No. 3(12) ST-
L& P/2003, dated
5th July, 2003.
C. No. 1(3)STM
2004 dated 19 th
November, 2007.
Clarification
sections 40B.
regarding
Sales tax officers of good
repute be posted at premis
es of sugar mills for monito
ring production, stocks, and
sale of sugar for 2007-08.
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1699
SECTION-45: Adjudication
33 Jurisdiction of Collector
and Deputy Collector for
determination of amount
of sales tax evaded not
paid or short paid.[With
drawn vide letter C. No.
3(6) GST-I/93, dated 9 th
June, 1994]
34 Jurisdiction of Collector
and Deputy Collector for
determination of amount
of sales tax evaded not
paid or short paid.
C. No. 9(4)-ST/
88-Pt., dated 15 th
May, 1993
C. No. 9(4)-ST
/88.Pt., dated 6 th
July, 1993
Supreme Court held that
Deputy Collectors did not
have powers to issue
demand-cum-show cause
notices in cases of
determination of evaded
sales tax under the Sales
Tax Act, 1951.
Deputy Collectors have
powers to issue demandcum-show
cause notices in
cases of determination of
evaded sales tax under the
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