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Sales Tax Instructions

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

<strong>Instructions</strong> 2005-06. June, 2005 Court, section 36.<br />

32 Clarification regarding C. No. 1(117)STJ Collector to sign all memos<br />

filing of appeal before the /2004-hyd dated of appeal as Appellate<br />

Appellate Tribunal. 28 th November, Tribunal rejected appeals<br />

2005<br />

filed by an AC or DC.<br />

33 Budget <strong>Instructions</strong>- ST& FE Budg Abolishing the condition of<br />

Salient Feature- <strong>Sales</strong> etary Measures depositing 15% of the<br />

<strong>Tax</strong> & Federal Excise – (FY 2006-07) principal amount at the time<br />

Budgetary Measures (FY dated 5th June, of filing appeal under the<br />

2006-07)<br />

2006<br />

<strong>Sales</strong> <strong>Tax</strong> law.<br />

34 <strong>Sales</strong> <strong>Tax</strong> and Federal C. No. 1(2) STB/ <strong>Instructions</strong> related to sec<br />

Excise<br />

budget 2009 dated 13 th 45B.<br />

instructions 2009-2010. June, 2009<br />

1296<br />

1371<br />

1837<br />

SECTION-46: Appellate Tribunal<br />

13 <strong>Sales</strong> tax cases decided<br />

against department.<br />

14 Appeals under section 46<br />

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

1990. [Rescinded vide<br />

STGO No.3 of 2004 dated<br />

12 th June, 2004]<br />

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

<strong>Instructions</strong> 1997-98.<br />

16 Responsibilities of<br />

Collectors under sections<br />

45, 46 and 47 of <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990.[Rescinded<br />

vide STGO No.3 of 2004<br />

dated 12 th June, 2004]<br />

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

for the Budget 1999-<br />

2000.<br />

18 Payment of appeal fee<br />

under section 45, 46 and<br />

C. No. 1(1)/90-<br />

STR dated 28 th<br />

March, 1991<br />

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

Order<br />

No.5/1991,dt 23 rd<br />

October, 1991.<br />

C. No. 46-STB/<br />

97, dated 13 th<br />

June, 1997.<br />

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

Order No. 4/1998,<br />

dated 12 th<br />

August, 1998.<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.11/99,<br />

For cases decided against<br />

the department by Income<br />

<strong>Tax</strong> Tribunal, reference<br />

may be filed in the High<br />

Court under sec 17 of the<br />

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

Member (Judicial) to hear<br />

appeals under section 46 in<br />

the absence of Tribunal.<br />

All appeals relating to<br />

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

pending before the Income<br />

<strong>Tax</strong> Appellate Tribunal<br />

shall stand transferred for<br />

disposal to the Customs,<br />

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

<strong>Tax</strong>, Appellate Tribunal.<br />

Monitoring of Adjudication<br />

and Appeals.<br />

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

Appelate Tribunal.<br />

Appeal fee to be deposited<br />

in Head 0220000-NBP.<br />

12<br />

17<br />

205<br />

287<br />

434<br />

473

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