Sales Tax Instructions

Sales Tax Instructions, 2009
Excise Budget
Instructions 2005-06.
96 Application of section 73
of the Sales Tax Act,
1990.
/2005 dated 6 th
June, 2005
C. No. 3(36)ST
& FE-L&P/99
dated 6 th April,
2006
surcharge, adjudication,
appeal High, Court, retail
price, hotels, section 36
Section 40A section 73,
Requirement of sec 73 is
not fulfilled where payment
is made by buyer through
banking instruent to the
creditor of the supplier.
1335
SECTION-74: Condonation of Time-Limit
42 Sales tax chargeable on
the goods exported
beyond 30 days from
filing of bill of export or
cases initiated prior to the
budgetary measures of
1999-2000.
43 Adjustment of input tax
paid on electricity bill by
cotton ginners under
SRO.1271(I)/96, dated
10 th November, 1996.
44 Interpretation of section
66 of the Sales Tax Act,
1990
45 Sales Tax Budget
Instructions 2001-2002.
46 Sales Tax Budget
Instructions 2002-2003.
47 Relaxation of the time
period for deposit of sales
tax under the special
procedure for Ginning
Industry Rules, 1996.
48 Sales Tax Budget
Instruction 2003-2004.
49 Relaxation of the time
period for deposit of sales
tax under the special
procedure for Ginning
C. No. 3(38) STP
/ 99, dated 21 st
July, 1999
C. No. 1(3) STR/
2000, dated 24 th
April, 2001.
Sales Tax General
Order No.1/
2001, dt 26 th
May, 2001.
C. No. 3(9)ST-L
& P/2001, dated
18 th June, 2001.
C. No. 1/4-STE/
2002, dated 15 th
June, 2002.
C. No. 2(56)STP
/96, dated 30 th
November, 2002.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 3(56) STP
/96, dated 7 th
February, 2004
Where goods have been
exported, this may be
treated as a tacit/ implied
extension of time-limit by
the respective Collector of
Customs warranting ex-post
facto extension of time.
No limitation period for
refund of input tax to
ginning industry.
No limitation period for
refund where matter is
pending before judicial
fora.
Instructions related to
Condonation of time limit.
Section 74 added to allow
relaxation of time period by
CBR.
Extention of time period to
deposit ST by ginners.
Instructions related to
Condonation of time limit.
444
690
700
709
829
870
906
Extension in the time 992
period for the deposit of
sales tax on cotton January,
2004 from 10 th to 15 th