Sales Tax Instructions

Sales Tax Instructions, 2009
(c) ―Joint Survey Committee‖ means the Joint Survey Committee constituted under
sub-rule (3) of rule 3;
(d) ―Manufacturer‖ means the manufacturer of goods and supplies specified in the
schedule;
(e) ―Notification‖ means the Notification issued under sub-section (4) of section 3
of the Act determining fixed amount of sales tax for particular goods or
supplies; and
(f) ―Schedule‖ means the Schedule to these Rules.
(2) All other words and expressions used but not defined in these Rules shall have
the same meanings as are assigned to them in the Act.
3. Declaration to be made. -- (1) A manufacturer liable to pay fixed amount of sales tax in
accordance with the Notifications issued under sub-section (4) of section 3 of the Act and these
Rules shall make a declaration in writing to the Assistant Collector of Sales Tax having
jurisdiction for the financial year 1994-95, by 20 th September, 1994 in the form specified in the
Annex to these Rules.
(2) A manufacturer referred to in sub-rule (1) who intends to commence production
of taxable goods during the course of a financial year for the first time shall make a declaration in
writing to the Assistant Collector of Sales Tax having jurisdiction fifteen days before the
commencement of such production.
(3) The declaration shall be verified by a Joint Survey Committee comprising one
nominee of the respective Association, an officer of Sales Tax, not below the rank of the Deputy
Superintendent of Sales Tax, nominated by the Assistant Collector having jurisdiction and the
manufacturer or his nominee, and the survey shall be completed within thirty days of the
declaration made under sub-rule (2).
(4) The Collector and the Association shall meet as soon as the findings of the Joint
Survey Committee are received by the Assistant Collector.
4. Amount of fixed sales tax and date of payment. -- The manufacturer shall deposit in
advance the monthly fixed amount of sales tax payable by him on or before the 10 th day of the
month preceding the month to which the fixed amount of sales tax relates in the Government
treasury:
Provided that the fixed sales tax for the months of July, August, September and October, 1994,
shall be paid by the manufacturers by the 20 th of September, 1994, and the treasury challans
(receipts) shall be forwarded to the concerned Sales Tax Circle office for verification.
5. Notice of demand. --(1) The Assistant Collector of Sales Tax having jurisdiction shall
deliver to the manufacturer within twenty days of the issue of Notification for the current financial
year, a notice of demand for the annual amount of fixed sales tax payable annually along with the
amount of monthly installment.
(2) A manufacturer shall, after depositing the monthly fixed amount of sales tax
due, produce a signed copy of the treasury challan under which payment has been made to the
Superintendent of Sales Tax having jurisdiction by the 20 th days of month in which the payment
was to be made.
(3) In the event of the manufacturer‘s failure to pay the monthly amount of sales tax
by the due date, notwithstanding any other action, which may be taken against him under these
rules, the same shall be recovered in the manner provided for in section 48 of the Act.