Sales Tax Instructions

Sales Tax Instructions, 2009
sales tax. Instruction No.
14/ 2002, dated
15 th Feb., 2002.
65 Input tax adjustment of Sales Tax Ruling/
electricity bills.
Instruction No.
52/2002, dated
66 Clarification in respect of
section 73 of the Sales
Tax Act, 1990.
67 Application of section 73
on supplies of vegetable
ghee/cooking oil to
unregistered persons.
68 Fraud by exporters by
way of submitting bogus/
fake invoices and forged
documents for claiming
refund.
69 Interpretation of section
73 of Sales Tax Act,
1990.
70 Application of Section 73
of Sales Tax Act, 1990.
71 Application of Section 73
of the Sales Tax Act,
1990 on imported goods.
72 Payment against a supply
made in kind.
73 Proof of payment under
section 73 of the Sales
Tax Act, 1990 for bank
drafts/pay orders obtained
from a bank where the
buyer does not have an
account.
74 Sales Tax Budget
Instruction 2003-2004.
13 th July, 2002.
Sales Tax Ruling
/Instruction No.
53/ 2002, dated
13 th July, 2002.
Sales Tax Ruling/
Instruction No.
58/ 2002, dated
17 th July, 2002.
C. No. STR/2060
/2000 dated 17 th
July, 2002
Sales Tax Ruling/
Instruction No.
60/ 2002, dated
13 th Sept., 2002.
Sales Tax Ruling/
Instruction No.
68/ 2002, dated
13 th Nov., 2002.
Sales Tax Ruling/
Instruction No.
70/ 2002, dated
21 st Nov., 2002.
Sales Tax Ruling/
Instruction No.
7/2003, dt.15 th
April, 2003.
Sales Tax Ruling/
Instruction No.
8/2003, dt. 18 th
April, 2003.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
under section 73 not
applicable to exporters.
Input tax adjustment on
electricity allowed if
registration No. is printed
on bill.
Travelers cheques accept
able if issued from business
account of buyer and cross
ed in the name of seller.
Provisions of section 73 not
applicable if oil/ghee is sup
plied to un-registered per
sons & further tax is paid.
Frauds normally employed
to circumvent the provision
of section 73 for claiming
refund.
Meaning of ―business
account‖.
Issuance of draft/cheque
within 120 days does not
fulfill require-ment of
section 73.
Payment through bank
within 120 days not
applicable on imports.
Payment against supply can
be made by transferring
property.
Payment made through a
crossed draft/pay order by a
buyer to the seller from a
bank in the same city where
the buyer does not have an
account, will fulfill the
condition u/s 73.
Instructions regading
payment via banking
channel.
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837
840
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850
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