Sales Tax Instructions

Sales Tax Instructions, 2009
47D of the Sales Tax Act,
1990. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
46 Sales Tax Budget
Instructions 2000-2001.
47 Ordinance No. XLII of
2000 (Amendment Ordinance).
48 Extension of time limit in
finalization of adjudication
cases in terms of
section 33 of the Central
Excises Act and section
45 of the Sales Tax Act,
1990.
49 Special Audit Reports
under section 32-A of the
Sales Tax Act, 1990 for
preparation of contravention
reports.
50 Amendment in SRO 448
(I)/2000 dated 1 st July,
2000 regarding jurisdiction
of Collectorate of
Customs Sales Tax and
Central Excise
(Adjudication).
51 Review applications
received by rejected units
in terms of SRO 392(I)/
2001, & 395(I)/2001
dated 18.06.2001.
52 Adjudication proceedings
against spinning units for
non-payment of sales tax
on purchase of ginned
cotton from ginners of
other Collectorates.
53 Sales Tax Budget
Instructions 2002-2003.
1999, dated 2 nd
October, 1999.
C.No.1/20-STB/
2000, dated 9 th
June, 2000
Dated
September, 2000
5 th
C. No. 5(4) CEJ/
2000, dated 23 rd
December, 2000
C. No. 3(16) STP
/2000, dated 8 th
October, 2001
Sales Tax Ruling
/Instruction No.
3/2002, dated 7 th
January, 2002.
Sales Tax Ruling
/Instruction No.
39/2002, dated 8 th
May, 2002.
C. No. 3(13)STP/
96(Pt-1), dated
25 th February,
2003.
Further tax, additional tax,
penalty, CNG kits, pharm
aceuticals, refund, manufac
turer-cum-exporter, zerorating,
financial lease, tax
fraud, adjudication & app
eals, settlement, services.
Changes in sections 2,
3(1A), 3A, 3AAA, 13, 27,
45, 52, 73.
Adjudicating authorities to
decide the cases within 45
days of the issuance of the
show cause notice or within
extended period of 90 days
to avoid any legal
complications.
After audit contravention
report to be made by
Executive Collecto- rates.
Adjudication of short filer
or non-filers by Executive
Collectorates.
Decision regarding relief
notifica-tions to be issued
in the form of an
appealable order.
Spinner/exporter is liable to
be proceeded against in the
jurisdic-tion of Collectortes
where ginner is located.
C. No. 1/4-STE/ Section 45 amended to
2002, dated 15 th delegate powers to ST
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785
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886
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