Sales Tax Instructions

Sales Tax Instructions, 2009
Locally manufactured goods specified in column 2 of the table below when used in the
manufacturer of the goods specified in the correspondence entry in column 3 of the said date if
purchased by a registered person from non-registered authorized dealers.
TABLE
S. No. Goods purchased Goods manufactured
1 2 3
1. Soda ash Sodium silicate
2. Molasses Spirit
3. Cement Cement blocks, RCC pipe
4. Mild steel sheets Steel moulds/storage tanks; and
Such imported goods as are purchased by a registered person, from such commercial importers
who are not required to be registered under the existing law, and on which sales tax has been paid
at the time of import.
They shall come into force at once.
2. Definition. -- In these rules, unless there is any thing repugnant in the subject or context.
-―Authorized dealer‖ means a person duly authorized or appointed by the manufacturer or
commercial importer of goods on which adjustment of input tax is to be claimed;
―cash memo‖ means a printed and serially numbered cash or credit memo showing date
of transaction, name and full address of the authorized dealer or commercial importer, as the case
may be quantity and value of goods and amount of input tax involved; and
―commercial importer‖ means an importer registered with the Chief Controller of
Imports and Exports and who is a member of Chamber of Commerce and Industry.
3. Goods to be purchased from an authorized dealer or a commercial importer. -- A
registered person intending to claim input tax adjustment under the Act shall for the purpose of
claiming input tax adjustment under these rules, purchase the goods only from an authorized
dealer or a commercial importer.
4. Cash memo to be issued and obtained. -- (1) The registered person shall, before taking
delivery of the goods from the authorized dealers, obtain a cash memo issued in his name in
respect of such goods, and shall also obtain the original or the copy of sales tax invoice or bill of
entry which shall duly be attested by the Secretary or President of the local Chamber of
Commerce and Industry.
(2) In case the registered person purchases raw materials form a non-registered commercial
importer, he shall, before taking delivery of the goods, obtain a cash memo from the commercial
importer issued in his name, and a copy of the bills of entry, duly attested by the Secretary or
President of local Chamber of Commerce and Industry.
5. Records to be kept. -- The registered person in addition to preserving cash
memos, copies of bills of entry and copies of tax invoices issued to him by the authorized dealer or
commercial importer shall keep a record of all such purchases at his premises relating to each
transaction in the following format:-
S. No. Name and address of Number and date of sales tax invoice/bill of
supplier
entry
1 2 3
Description of goods Date of receipt of goods Quantity Value
4 5 6 7