06.03.2018 Views

Sales Tax Instructions

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

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

adjudication cases 12 th December,<br />

2006<br />

63 <strong>Sales</strong> <strong>Tax</strong> and Federal C. No.5/1-STB<br />

Excise<br />

budget /2008 dated 11 th<br />

instructions 2008-2009 June, 2008<br />

64 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />

Excise<br />

budget<br />

instructions 2009-2010.<br />

C. No. 1(2) STB/<br />

2009 dated 13 th<br />

June, 2009<br />

pending on 30.06.2006 for<br />

adjudication.<br />

Section 36, time limit for<br />

adjudication, mone tary<br />

limit for single member<br />

bench, registration,<br />

<strong>Instructions</strong> related to sec<br />

11, 23, 24, 33, 36, 45, 45A,<br />

45B, 47A.<br />

1749<br />

1837<br />

SECTION-45A: Power of the Board and Collector to Call for Records<br />

1797 Exercise of CBR‘s<br />

Powers under section 45-<br />

A of the <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990.[Rescinded vide STG<br />

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

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

Instruction 2003-2004.<br />

3 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />

Excise budget<br />

instructions 2009-2010.<br />

SECTION-45B: Appeals<br />

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

General Order<br />

No.7/ 1998, dated<br />

24 th September,<br />

1998<br />

C. No. 1/5-STB/<br />

2003, dated 7 th<br />

June, 2003.<br />

C. No. 1(2) STB/<br />

2009 dated 13 th<br />

June, 2009<br />

Matters under section 45A 318<br />

given to Member (Judicial),<br />

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

Appeals to be endorsed to<br />

Member (Judicial).<br />

<strong>Instructions</strong> related 45A. 906<br />

<strong>Instructions</strong> related 45A. 1837<br />

18 In-correct format of<br />

orders-in-original orders -<br />

in-appeal—rectification<br />

thereof.<br />

19 Preamble to the appellate<br />

orders.<br />

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

<strong>Instructions</strong> 1996-97.<br />

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

No. 3/1994,<br />

dt.14 th April,<br />

1994.<br />

C. No.1(4)M (CJ)<br />

/95, dated 28 th<br />

May, 1995.<br />

C. No. 1/43-STR/<br />

96, dated 13 th<br />

June, 1996.<br />

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

Appeal.<br />

Appellate orders should<br />

correctly indicate authority<br />

to whom the petitioner can<br />

send the petition if aggrie<br />

ved by appellate order<br />

Section 45 is being<br />

amended to provide that<br />

pending decision of appeal,<br />

the Collector of Appeals<br />

may allow payment of tax<br />

and penalty adjudged<br />

against a tax payer in<br />

instalments spread over a<br />

period of six months.<br />

21 Responsibilities of <strong>Sales</strong> <strong>Tax</strong> Gene- Monitoring of Adjudication 287<br />

72<br />

107<br />

134

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!