Sales Tax Instructions

Sales Tax Instructions, 2009
75 Federal Budget 2003-04 -
Sales Tax related
anomalies / irritants.
76 Federal Budget 2003-
2004-anomilies/irritants
of section 73 of the Sales
Tax Act, 1990.
77 Amendment in section 73
of the Sales Tax Act,
1990.
78 Problems of PTA
members regarding sales
tax.
79 Application of provisions
of Section 73 of Sales
Tax Act, 1990.
80 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
81 Application for provisions
of section 73 of the
Sales Tax Act, 1990.
82 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
83 Clarification regarding
adjustment of input tax
paid on advertisement ser
vices by registered clients
on amended invoices issu
ed by PTV.
84 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
85 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
86 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
87 Relaxation in one clause
of section 73 for sales tax
C.No.3(12)ST-L
& P/2003, dated
5 th July, 2003.
C.No.3(36)STP
/99, dated 18 th
July, 2003.
C. No. 3(36) STP
/99(Pt-I), dated
24 th July, 2003.
C. No. 3(2) STM
/2003 dated 8 th
August, 2003
C. No. 3(36)STP/
99-PT-1. dated
9 th Aug., 2003.
C. No. 3(36) STP
/99 (Pt-I), dated
29 th August, 2003
C. No. 3(36) STP
/(Pt-1), dated 27 th
Sept., 2003.
C. No. 3(36) STP
/(Pt-A), dated 31 st
Oct., 2003.
Sales Tax Ruling
Instructions No.
25/2003, C.No. 1
(17)STR/2000,
dated 31 st October,
2003.
C. No. 3(36) STP
/99 (Pt-A), dated
29 th December,
2003
C. No. 3(36) STP
/99 (Pt-A), dated
28 th Jan., 2004
C. No. 3(36) STP
/99 (Pt.-A), dated
28 th February,
2004
C. No. 3(3)ST-
L&P/2004, dated
Clarification for SRO
507(I)/2003, and sections
36, 38, 40B and 73, etc.
Input tax adjustment
allowed if ST is paid
through banking channel.
Buyer can transfer amount
of ST to seller‘s account at
any time.
Amendment in S.73 vide
SRO 502(I)/2003 is effect
tive prospectively.
Provision of Sec 73 to be
held in abeyance till
31.08.2003.
Provisions of section 73
substituted vide Finance
Act, 2003 will remain in
abeyance till 30.09.2003.
Provisions of Sec. 73 held
in abeyance till 31.10.2003.
Provisions of Sec. 73 held
in abeyance till 31.12.2003.
Input tax adjustment on
advertisements. Relaxation
of provision of Sec. 73.
Provisions of section 73
substituted vide Finance
Act, 2003 will remain in
abeyance till 31.01.2004.
Provisions of section 73
held in abeyance till 29 th
February, 2004.
Provisions of Section 73 as
substituted vide Finance
Act, 2003 held in abeyance
till 30.06.2004.
Sec 73 fulfilled if amount is
withdrawn from the bank
914
918
920
922
923
927
932
940
941
957
991
995
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