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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

35 In-correct format of<br />

orders-in-original orders -<br />

in-appeal—rectification<br />

thereof.<br />

36 Federal Budget 1994-95–<br />

instructions regarding ma<br />

tters relating to sales tax.<br />

37 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 1995-96.<br />

38 Copies of adjudication<br />

orders passed by the<br />

Collectors of Customs,<br />

Central Excise and <strong>Sales</strong><br />

<strong>Tax</strong>.<br />

39 Time-limit for adjudication.<br />

[Rescinded vide<br />

STGO No.3 of 2004 dated<br />

12 th June, 2004]<br />

40 Recovery of dues stayed<br />

by the Honorable High<br />

Courts and Civil Courtshearing<br />

before grant of<br />

interim stay orders by the<br />

court.<br />

41 Responsibilities of Colle<br />

ctors under sections 45,<br />

46 and 47 of <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990. [Rescinded vide<br />

STGO No.3 of 2004 dated<br />

12 th June, 2004]<br />

<strong>Sales</strong> <strong>Tax</strong> Circular<br />

No.3/1994,<br />

dated 14 th April,<br />

1994.<br />

No.1/21-STB/ 94,<br />

dated 9 th July,<br />

1994.<br />

C. No. 2/2-STB/<br />

95, dated April,<br />

1995.<br />

C. No. 1/(1)/96-<br />

Ch-CBR, dated<br />

27 th March, 1996<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No.4/<br />

1996, dated 5 th<br />

November,1996.<br />

C. No. 1(79) S<br />

(STJ)/98, dated<br />

13 th May, 1998<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No. 4/<br />

1998, dated<br />

12 th August,<br />

1998.<br />

42 Bank guarantee. C. No. 1(47) S<br />

(STJ)/97, dated<br />

14 th Sept, 1998<br />

43 Exercise of CBR‘s <strong>Sales</strong> <strong>Tax</strong> Gene<br />

Powers under section 45- ral Order No.7/<br />

A of the <strong>Sales</strong> <strong>Tax</strong> Act, 1998, dated 24 th<br />

1990.[Rescinded vide STG September, 1998.<br />

O No.3 of 2004 dt12.6.04]<br />

44 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />

for the Budget 1999-<br />

2000.<br />

45 Payment of appeal fee<br />

under section 45, 46 and<br />

C.No.1/10-STB/<br />

99, dated 1 st July,<br />

1999.<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No.11/<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1951.<br />

Format of O-in-O & O-in-<br />

Appeal.<br />

Section 11 and 37<br />

amended. Revised adjudica<br />

tion powers for ST officers.<br />

<strong>Instructions</strong> regarding<br />

adjudication.<br />

Adjudication orders passed<br />

by Collectors/Dy Collectors<br />

may be furnished to the<br />

Director General (Inspec<br />

tion), Direct <strong>Tax</strong>es.<br />

Cases to be decided within<br />

six months. Register for<br />

Adjudication to be<br />

maintained.<br />

Clause (4-A) of Article 199<br />

of the Constitution<br />

prescribes that stay orders<br />

shall cease to have effect on<br />

afflux of the six month‘s<br />

time<br />

Monitoring of Adjudication<br />

and Appeals.<br />

Format of the Bank<br />

Guarantee to be accepted in<br />

court cases.<br />

Copies of O-In-Os & O-In-<br />

Appeals to be endorsed to<br />

Member (Judicial).<br />

<strong>Instructions</strong><br />

adjudication.<br />

regarding<br />

Appeal fee to be deposited<br />

in Head 0220000-NBP.<br />

72<br />

81<br />

108<br />

121<br />

183<br />

250<br />

287<br />

314<br />

318<br />

434<br />

473

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