Sales Tax Instructions

Sales Tax Instructions, 2009
726 Count variations in
purchase invoices and
export documents.
727 Interpretation of section
66 of the Sales Tax Act,
1990. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
728 Sales tax refund claim –
memo.
729 Credible information
regarding evasion of sales
tax.
May, 2001
C.No.2(7)STP/
99, dated 22 nd
May, 2001
Sales Tax
General Order
No.1/ 2001, dated
26 th May, 2001
3(13)C.No.STP/
96, dated 28 th
May, 2001
C.No. 1/1-STL &
P/2001, dated
28 th May, 2001
irrespective of the date on
which the survey teams
declare ed them liable for
registrations.
Count variation of + 4 to
be ignored for exports.
No limitation period for
refund where matter is
pending before judicial
fora.
Refund/ input tax allowed
to spinner/exporter where
ST is remitted to ginners
even after 10 th of month.
Criteria to conduct audit for
claiming input tax
adjustment on electricity.
699
700
700
701
730 Exemption of sales tax on
import of hatching eggs.
731 Confirmation regarding
exemption of sales tax on
cement blocks and bricks.
C.No.1(107) ST
T/2000, dated
28 th May, 2001
C. No. 1(82)-
STT/96, dated
29 th May, 2001
Collectorates may not
charge sales tax on imports
of hatching eggs till final
decision of CBR.
Bricks and cement blocks
(PCT 6810.1100 &
6901.0000) are exempt unconditionally.
702
702
732 Sales tax exemption on
import of edible oils in
crude form under the 6 th
Schedule to the Sales Tax
Act, 1990.
733 Levy of sales tax on raw
sugar manufactured by
sugar mills.
734 Levy of GST on account
of purchases of
components and spare
parts to be consumed in
repair and service of
officials vehicles.
C.No.1(57)/STT
/96, dated 29 th
May, 2001
C.No.1/25-STT/
2000, dated 31 st
May, 2001
C. No. 3(72)STP
/99, dated 31 st
May, 2001
All edible oils in crude or
refined form are exempt
except palm or Soya bean
oil.
No enforcement of ST on
‗Gur‘.
Repair of vehicles not liable
to ST. Spare parts/ equipments
supplied are taxable
if purchased from unregistered
suppliers. ST
involved be deducted from
the bills of the suppliers.
702
703
703