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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

(i)<br />

(ii)<br />

(iii)<br />

(iv)<br />

(v)<br />

Special Judge: An amendment is being made in section 2 of the Act to<br />

provide for the definition of Special Judge.<br />

Retail price: Sub-section (19a) of section 2 is being amended to provide<br />

for compulsory printing of retail price.<br />

Import value: Sub-section (31) of section 2 is being amended to provide<br />

that import value for the purpose of sales tax shall include customs-duty<br />

as well as excise duty.<br />

Procedure of arrest: A new section 37B is being inserted to lay down<br />

an elaborate procedure to be followed on arrest of a person.<br />

Power to search conveyance: A new section 40B is being inserted to<br />

provide for powers to stop and search conveyances carrying goods on<br />

which sales tax has been evaded.<br />

(i)<br />

(ii)<br />

PART-C<br />

PROCEDURAL CHANGES<br />

Compulsory registration of importers: SRO 1112(I)/90 dated 1 st<br />

November, 1990 has been amended to provide for compulsory<br />

registration of importers w.e.f. 1 st July, 1995. All Collector of Customs<br />

have already been requested to inform all the importers through public<br />

notices and the press that they should get themselves registered before 1 st<br />

July, 1995 so that their consignments are not withheld. All the Collectors<br />

of <strong>Sales</strong> <strong>Tax</strong> are requested to keep a regular liaison with the Collectors of<br />

Customs to facilitate registration of importers and to implement this<br />

decision effectively.<br />

Similarly, SRO 857(I)/92, dated 22 nd July, 1992 has been replaced with a<br />

new SRO to the effect that no importer will now be authorized to issue<br />

certified photo copies of bills of entry after 30 th June, 1995 to enable the<br />

buyers to claim input adjustment. However, the importers, duly<br />

registered under this provision, would be entitled to issue tax invoices<br />

even for the goods imported prior to 1 st July, 1995 provided they keep<br />

the prescribed records of such goods. All the audit teams should be<br />

directed to ensure that no manufacturer claims any input adjustment on<br />

photo copies of bills of entry after 30 th June, 1995.<br />

Export of goods through third party: SRO 14(I)/92 dated 5 th January,<br />

1992 has been amended and SRO 1186(I)/90 dated 18 th November, 1990<br />

has been rescinded to provide that the facility of export through<br />

commercial exporters will be available on any item which is exported<br />

without any further processing. Previously, this facility was restricted to<br />

only specified items. Any pending contravention cases should be<br />

disposed off in the overall liberal spirit envisaged by this procedure<br />

provided the concerned officers are otherwise satisfied about the bona<br />

fides of such past exports.<br />

(iii) <strong>Sales</strong> tax in lieu of retail stage: SRO 692(I)/92, dated 22 nd July, 1992<br />

prescribes collection of 2% sales tax on certain items at import stage in

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