Sales Tax Instructions

Sales Tax Instructions, 2009
706 Exemption of sales tax on
import of fruits from
Afghanistan under Sixth
Schedule of the Sales Tax
Act, 1990.
707 Levy of sale tax on milk
preparation and
applicability of sales tax
on infant milk.
708 Complaints regarding
procedure adopted in
various Collectorates
under SRO 417(I)/2000,
dated 20.06.2000.
709 Sales tax refund claimmemo.
710 Impact of sections 7 & 73
of the Sales Tax Act,
1990 – clarifications
regarding.
711 Adjustment of input tax
paid on electricity bill by
cotton ginners under
SRO.1271(I)/96, dated
10 th November, 1996.
712 Collection of sales tax
from steel melters and
steel re-rolling mills.
713 Procedure for treatment
for sales tax on refund of
advances received from
consumers.
714 Request for deregistration
or clarification.
715 Registration/de-registra
tion.[See also C.No.3(5) ST
P/99(Pt.I), dated 1.6. 2001]
C. No. 1/139-
STT/99, dated
20 th April, 2001
C. No. 1/42-STT/
99, dated 21 st
April, 2001
C. No. 2(1)STP
/2000 (Pt.III),
dated 23 rd April,
2001
C. No. 3(13)STP/
96, dated 23 rd
April, 2001
C. No. 2(1)STP/
2000(Pt.III),
dated 23 rd April,
2001
C.No.1(3)STR/
2000, dated 24 th
April, 2001
C. No. 4/85-STB/
97, dated 24 th
April, 2001
C. No. 3 (1)ST-L
& P/2001, dated
24 th April, 2001
C. No. 3(5)STP/
99, dated 2 nd
May, 2001
C. No. 3(5)STP/
99(Pt-1), dated
3 rd May, 2001
Exemption available only
to ‗fresh fruit‘ and not to
‗dry fruit‘ imported from
Afghanistan.
Classification of infant milk
preparation (replacing one
ingredient) under H.S.
1901.1010.
The supportive documents
for the refund claim shall
be received by the
Collectorate under a formal
receipt.
Condonation of lapse for
ginners.
No contravention if input
tax adjustment is made in
the same period in which
invoice is issued without
payment to supplier (ii) No
question under section 73
on supplies on credit.
No limitation period for
refund of input tax to
ginning industry.
Electricity consumption
bench mark for steel rerolling
mills and steel
melters.
Refund of ST on advance
payment.
M/s. Siddiqsons making
exempt supplies but got
registration as importers,
may be de-registered.
Powers for de-registration
to be delegated to DCs.
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