Sales Tax Instructions

Sales Tax Instructions, 2009
taxes (customs, sales tax
& central excise) duty
and allied surcharges, by
the various officers
working under the
administrative control of
the Central Board of
Revenue.
dated 14 th
2005
July,
of outstanding amounts
could not be effected,
despite exhausting all the
legal formalities and there
is no chance of there
recovery, in future also.
SECTION-49: Sales of Taxable Activity or Transfer of Ownership
1 Chargeability of sales tax
on sales of plant and
machinery including land
and building etc as on
going concern.
2 Levy of sales tax on sale
of plant / machinery by
sick/closed unit.
3 Levy of sales tax on sale
on plant and machinery
as an ongoing concern.
Sales Tax Ruling/
Instruction No.
6/2002, dated 15 th
January, 2002
C. No. 2(2) STP
/99 dated 3 rd
April, 2004
C. No. 3(9) ST-
L&P/99 dated
21 st February,
2007
ST on Plant and machinery
of on going concern u/s 49.
Section 49 relates to sale of
an ongoing taxable activity
and not on closed unit.
ST on Plant and machinery
of on going concern u/s 49.
787
1019
1482
SECTION-52: Appearance by Authorised Representative
1 Clarification of section 52
read with ―the TaxPayer‘s
(Authorized Representati
ve) Rules, 2001 mis-inter
preted & mis-applied by
the field staff adjudicati
on proceedings regarding.
C. No. 3(10)STP
/2000 (Pt-1)
dated 5 th January,
2005
An advocate duly enrolled
with Bar Council can repre
sent his client. The central
excise, sales tax and cust
oms acts cannot supercede
provisions of Legal Practi
tioners & Bar Councils Act.
1180
SECTION-55:
Removal of Difficulties
The topics include under section 4 are :
(i) Removal of difficulties (ii) Advisory Committees
SECTION-55:
1 Sales Tax Budget
Instructions 2001-2002.
(i) Removal of Difficulties
C.No.3(9)ST-L &
P/2001, dated
18th June, 2001
Empowering the CBR to
issue general orders,
instructions or directions
for removal of difficulties
2 Clarification regarding C. No. (13)STP The condition that regist 1204
709