Sales Tax Instructions

Sales Tax Instructions, 2009
4. Time of Export. -- The gods removed for further processing and export shall be exported
within a period of three months from the date of application submitted under sub-rule (2) of rule 2
or during such extended period as the Collector may, in any particular case, allow.
5. Effect of Failure to Export. -- (1) In case the registered person is unable to export the
goods within the period specified in rule4, he may, before the expiry of the period allowed for
export and by giving valid reasons for no being able to export the goods, request the Collector
concerned in writing to allow him to supply the goods for local consumption on payment of sales
tax.
(2) The Collector may, after satisfying himself as to the validity of the reasons
stated by the applicant and after recording his reasons therefore, allow the goods to be cleared
on payment of sales tax.
(3) In case the goods are exempt, sales tax leviable on the goods removed under
sub-rule (1) of rule 2 shall be paid by the registered person (recipient) at the time of making such
supply.
6. Refund of Input Tax. -- (1) Input tax paid on the raw materials used in the manufacture
of the goods supplied under sub-rule(1) of rule-2 shall be refundable to the exporter under the
refund of Input Tax Rules, 1991.
(2) registered person clearing no payment of sales tax under sub-rule (1) of rule 5
shall be entitled to adjust the input tax against their tax liability.
7. Abatement not admissible. -- No abatement of sales tax on any taxable goods lost in
transit or during the course of processing or manufacture shall be allowed.
8. Procedure of Central Excise Rules, 1944, to be applicable.-- In case the goods are
chargeable both to Central Excise duty and sales tax, the procedure prescribed under the Central
Excise Rules, 1944, shall be applicable.
9. Relieving of registered person from obligation under bond. -- The Collector may on an
application made to him by the registered person, if satisfied that the conditions laid down in the
rules and the bond executed have been fully met and there is no liability pending, relieve such
person from all liabilities under the bond
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ANNEX-I
BOND
Bond to be entered into by a registered person to carry into effect the purpose of ―removal &
Receipt of Taxable Goods Without Payment of Sales Tax for Further Processing and Export Rules,
1992.
(Delete the letters and words and applicable)
I/We ………..……………………………of ………………………… hereinafter called the obligor(s)
am/are jointly and severally bound to the President, in the sum of …………………. Rupees to be
paid to the President for which payment I/We jointly and severally bind myself/ ourselves and
my/out legal representative.