BOMBAY SALES TAX CIRCULAR

2005 2006

Circular 2005

Sr. N	Circular No.	Circular Subject
1	Circular No. 25-T 1 of 2004	Administrative concessions to dealers whose register
2	Circular No. 24-T of 2004	Summary assessment u/s. 9(1) of the Works Contract
3	Circular No. 23-T of 2004	Administrative Relief to Textile Processors, Photo
4	Circular No. 22-Tof 2004	Administrative relief to the manufacturers of oil
5	Trade Circular No.1T of 2002, dated 25th January, 2002	Administrative relief in respect of Sales Tax paid on purchases of oil seeds for the period from 1st September, 1990 to 31st March, 2002, to the manufacturers of Sunflower and Niger Seed Oil.
6	Trade Circular No.1T of 2003, dated 1st January, 2003	Deletion of Notification Entries
7	Trade Circular No.1T of 2004, dated 7th January, 2004	Information about PAN and additional/missing information about dealers
8	Trade Circular No.2T of 2002, dated 2nd February, 2002	Bombay Sales Tax (Second Amendment) Rules, 2002.
9	Trade Circular No.2T of 2003, dated 3rd January, 2003	Amendment to Bombay Sales Tax Rules, 1959 & Value Added Tax (VAT) on Iron & Steel.
10	Trade Circular No.2T of 2004, dated 8th January, 2004	Serial Numbers of Registration Certificate: Creation of new Pin Codes
11	Trade Circular No.3T of 2002, dated 7th February, 2002	Bombay Sales Tax (Amendment) Rules, 2002.
12	Trade Circular No.3T of 2003, dated 6th January, 2003	Extension of date of payment of tax and submission of application for Registration
13	Trade Circular No.3T of 2004, dated 8th January, 2004	Interest on Refunds under the Central Sales Tax Act, 1956, Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989 and Maharashtra Sales Tax on the Transfer of right to use any goods for any purpose Act, 1985. Interest
14	Trade Circular No.4T of 2002, dated 8th February, 2002	Composition Scheme as per Section 40 of the Bombay Sales Tax Act, 1959.
15	Trade Circular No.4T of 2004, dated 22nd January, 2004	Extension of date of filing of Annual Returns under the B.S.T. Rules, 1959 and C.S.T. Rules for the Financial Year 2002-2003 and earlier years
16	Trade Circular No.5AT of 2002, dated 6th May, 2002	Grant of NOC to dealers in Liquor.
17	rade Corrigendum No. 5T of 2002, dated 27th Feb, 2002	Administrative relief in respect of Sales Tax paid on purchase of oil seeds, forthe period from 1st September 1990 to 31st March 1992, to the manufacturers of Sunflower and Niger Seed oil.
18	Trade Circular No.5T of 2003, dated 18th January, 2003	Amnesty from payment of penalty and interest under the Works Contract (Re-enacted) Act, 1989 for the period — 1-4-98 to 31-3-99.
19	Trade Circular No.5T of 2002, dated 27th February, 2002	Administrative relief in respect of Sales Tax paid on purchase of oil seeds, for the period from 1st September 1990 to 31st March 1992, to the manufacturers of Sunflower and Niger Seed oil.
20	Trade Circular No.5T of 2003, dated 6th March,, 2003	Package Scheme of Incentives – Change of Implementing Agency in respect of Large and Medium Scale Industrial Units.
21	Trade Corrigendum No. 6T of 2002, dated 2nd March, 2002	Corrigendum to circular issued the Maharashtra State Tax on Professions, Trades, Calling and Employment Act, 1975.
22	Trade Circular No.6T of 2003, dated 22nd January, 2003	Request for communicating changes in liability Etc. under Profession Tax Act – Updation of Master List of Enrolment Certificate holders
23	Trade Circular No.6T of 2002, dated 2nd March,, 2002	Corrigendum to circular issued the Maharashtra State Tax on Professions, Trades, Calling and Employment Act, 1975.
24	Trade Circular No.6T of 2002, dated 8th March,, 2003	Rate of Tax on Aviation Turbine Fuel (Duty Paid) under Motor Spirit Taxation Act, 1958.
25	Circular No. 6-T of 2004	Rate of Tax on Aviation Turbine Fuel (Duty Paid) under Motor Spirit Taxation Act, 1958.
26	Trade Circular No.7T of 2003, dated 2nd March,, 2002	Payment of sales tax by dealer in Lottery tickets.
27	Trade Circular No.7T of 2003, dated 30th January, 2003	Introduction of notification entry G-6 pertaining to Special Economic Zone (SEA) and amendment to the Notification entry G-3 under section 41 of the B.S.T. Act, 1959.
28	Trade Circular No.7T of 2004, dated 31St March,, 2004	The concession granted by the Government of Maharashtra in 1978 in view of the Bombay High Court Judgment in the case of M/s. Berar Oil Industries (36 STC 473) and withdrawal of such concession w.e.f. 1-4-2004.
29	Trade Circular No.8T of 2004, dated 7th April, 2004	Amendment to Rule 41F of the Bombay Sales Tax Rules, 1959
30	Trade Circular No.8T of 2003, dated 1st February, 2003	Rate of sales tax on bullion & specie covered by the schedule entry C-I-10 and jewellery covered by schedule entry C-II-97
31	Trade Circular No.9A of 2003, dated 22th July, 2002x	Disposal of Appeals, Restoration/Rectification Applications
32	Trade Circular No. 9T of 2002, dated 18th April , 2002	Recovery of Sales Tax dues in the cases of liquor dealers: Grant of installments.
33	Circular No. 9T of 2004.	Summary assessment u/s. 33(2) upto the ‘P’ Year 2002-2003.
34	Trade Circular No.10T of 2002, dated 23rd April, 2002	Specifying class or classes of persons who are required to applying for Permanent account number u/s 139A (IA) of the Income tax Act, 1961
35	Trade Circular No.14T of 2003, dated 8th November, 2003	Summary Assessment u/s. 33(2) for the \"P\" year up to 2001-2002. Clarification.
36	Circular No. 11-T of 2004	Amendments to various Acts administered by the Sales Tax Department: Maharashtra Act No. XIII of 2004
37	Trade Circular No.11T of 2002, dated 4th May,, 2002	Amendments to B.S.T. Act, 1959 and other allied Acts administered by the Sales Tax Department.
38	Trade Circular No.11T of 2002, dated 4th May,, 2002	Trade Circular No.11T of 2002, dated 4th May,, 2002
39	Circular No. 12-T of 2004	Notification issued under the Bombay Sales Tax Act, 1959 dated 3rd July 2004.
40	Trade Circular No.12T of 2003, dated 8th November, 2003	Amendments to Maharashtra Sugarcane Purchase Tax Act, 1962, Maharashtra Act No. XX of 2002
41	Trade Circular No.12T of 2002, dated 8th May,, 2002	Notifications issued u/s. 41 of the B.S.T. Act, dated 30th March 2002 and 1st May 2002 and u/s. 8(5) of C.S.T. Act, dated 30th March, 2002 and 1st May 2002.
42	Trade Circular No.13T of 2003, dated 28th April, 2003	Notifications issued u/s. 41 of the Bombay Sales Tax Act, 1959 and u/s. 8(5) of Central Sales Tax Act 1956 by the State Government.
43	Circular No. 13-T of 2004	Date for filing return of turnover for 2003-04 - Amendment to Section 22 of the Bombay Sales Tax Act, 1959
44	Trade Circular No.13T of 2002, dated 14th May,, 2002	Establishment of mechanism to settle inter-State Disputes under the Central Sales Tax Act, 1956. Amendment in the CST Act.
45	Circular No. 14-T of 2004	‘Amnesty Scheme - 2004.’
46	Trade Circular No.14T of 2002, dated 17th May,, 2002	Amendment to Maharashtra Tax on Luxuries Act, 1987.
47	Trade Circular No.14T of 2003, dated 8th November, 2003	Calculation of Cumulative Quantum of Benefits, Repayment of deferred taxes etc. – Regarding. Package Scheme of Incentives.
48	Circular No. 15-T of 2004	Extension of certain notification entries under B.S.T. Act, 1959 and notification under the C.S.T. Act, 1956
49	Trade Circular No.15T of 2002, dated 27th May,, 2002	Amendments to Central Sales Tax Act, 1956 (Act 74 of 1956)
50	Circular No. 16-T of 2004	Amendments to Bombay Sales Tax Rules, 1959
51	Trade Circular No.16T of 2003, dated 4th June, 2003	Extension of certain notification entries under B.S.T. Act, 1959 and notification under the C.S.T Act, 1956
52	Circular No. 17-T of 2004	Date for filing return of turnover for 2003-2004 Amendment to section 22 of the Bombay Sales Tax Act, 1959.
53	Trade Circular No.17T of 2003, dated 10th July, 2003	Notification regarding VAT on iron & steel.
54	Trade Circular No.17T of 2002, dated 25th June, 2002	Amendment to the B.S.T. Act, 1959.
55	Circular No. 18-T of 2004	Amendment Act No. XIII of 2004
56	Trade Circular No.18T of 2002, dated 25th June, 2002	Summary assessment u/s. 9(1) of the Works Contract (Re-enacted) Act (hereafter Works Contract Act, 1989) and u/s. 8(1) of the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purpose Act, 1985 (hereafter – Lease Act, 1985) read with Section 33(2) of the Bombay Sales Tax Act, 1959.
57	Trade Circular No.19T of 2003, dated 8th August, 2003	Priority Assessments
58	Trade Circular No.7T of 2002, dated 28th June, 2002	Date of payment of Profession Tax extended upto 31st July, 2002.
59	Circular No. 20-T of 2004	Amnesty Scheme 2004
60	Trade Circular No.20T of 2003, dated 20th September, 2003	Bombay High Court judgment in case of M/s. Matushree Textile Ltd., WP no. 5870/1996
61	Trade Circular No.21T of 2002, dated 17th July, 2002	Amendment to rule 41F of Bombay Sales Tax Rules, 1959
62	Trade Circular No.21T of 2003, dated 8th October, 2003	Levy of tax under Works Contract Tax Act – processing of textiles, printing jobs etc., – Bombay High Court judgment in case of M/s. Matushree Textile Ltd., WP no. 5870/1996.
63	Circular No. 21-T of 2004	Process of preparing butter from cream or ghee from butter – amounts to manufacture.
64	Trade Circular No.22T of 2002, dated 20th July, 2002	Effect of Amendment to Central Sales Tax Act, 1956 on the calculation of Cumulative Quantum of Benefits (CQB) U/R 31AA of the Bombay Sales Tax Rules, 1959.
65	Trade Circular No.22T of 2003, dated 10th October, 2003	Information from manufacturers registered with the Central Excise Department
66	Circular No. 22-T of 2004	Administrative relief to the manufacturers of oil and oil cake from cotton seed, Amendment to Rule 3 and 31B of the Bombay Sales Tax Rules, 1959
67	Trade Circular No.23T of 2003, dated 30th July, 2003	Bombay Sales Tax (Third Amendment) Rules 2002, Bombay Sales Tax (Forth Amendment) Rules, 2002
68	Trade Circular No.23T of 2003, dated 22nd October, 2003	Recovery of Sales Tax dues only after creating statutory demand raised by passing assessment order, re-assessment order, revision order, appeal order, etc
69	Circular No. 23-T fo 2004	Administrative Relief to Textile Processors, Photo Developers, printers, etc
70	Trade Circular No.24T of 2002, dated 7th Aug , 2002	Value Added Tax (VAT), on Iron & Steel
71	Trade Circular No.24T of 2003, dated 19th November, 2003	Amnesty from payment of penalty and interest under the Works Contract (Re-enacted) Act, 1989 for the period 1-4-1998 to 31-3-1999
72	Circular No. 24-T of 2004	Summary assessment u/s. 9(1) of the Works Contract (Re-enacted) Act, 1989 and u/s. 8(1) of the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purposes Act, 1985 read with Section 33(2) of The Bombay Sales Tax Act, 1959.
73	Trade Circular No.25T of 2003, dated 16th December, 2003	Information about Income Tax Permanent Account Number (PAN) and additional/missing information about dealers.
74	Circular No. 25-T	Administrative concessions to dealers whose registration certificate is cancelled due to provisions of Section 22(8) and who apply for registration u/s. 22(2A) of the B.S.T. Act, 1959
75	Trade Circular No.25T of 2002, dated 19th September, 2002	Binding effect of DDQs section 52(1) as well as section 52(2)
76	Trade Circular No.26T of 2003, dated 1st October, 2002	Amendments to Bombay Sales Tax Rules, 1959
77	Trade Circular No.27T of 2002, dated 5th October, 2002	Summary assessment U/s. 33(2) for the P Year upto 2001-2002.
78	Trade Circular No.28T of 2002, dated 7th October, 2002	Under clause (v) of section 10 and Section 41 of the Bombay Sales Tax Act, 1959.
79	Trade Circular No.28T of 2002, dated 7th October, 2002	Imposition of Entry Tax on Goods entering into the Local Areas of the State
80	Trade Circular No.30T of 2002, dated 14th October, 2002	Amnesty Scheme 2002-2003 – The Maharashtra State Tax on Professions, Trades, Callings & Employments Act 1975
81	Trade Circular No.31T of 2002, dated 2nd November, 2003	Priority Assessment
82	Trade Circular No.32T of 2002, dated 2nd November, 2002	Administrative relief to small restaurants having annual turnover of up to Rs. 6 lakhs.
83	Trade Circular No.33T of 2002, dated 2nd November, 2002	Set-off on Low Sulphur Heavy Stock (LSHS) u/r 41D and 43C
84	Trade Circular No.34T of 2002, dated 16th November, 2002	Procedure to be followed by appellate authorities while granting stay to the recovery proceedings and follow up actions by the assessing authorities
85	Trade Circular No.35T of 2002, dated 18th November, 2002	Amnesty Scheme 2002-2003 – The Maharashtra Sales Tax on Professions, Trades, Callings & Employment Act, 1975.
86	Trade Circular No.36T of 2002, dated 9th December, 2002	Rules under the Entry Tax Ordinance 2002
87	Trade Circular No.37T of 2002, dated 9th December, 2002	Extension of date of payment of tax and submission of application for registration under the Entry Tax Ordinance, 2002
88	Trade Circular No.39T of 2002, dated 12th December, 2002	Premature Repayment of the amount of deferred taxes by the Eligible Units at Net Present Value (NPU)
89	Trade Circular No.39T of 2002, dated 12th December, 2002	Trade Circular No.39T of 2002, dated 12th December, 2002
90	Trade Circular No.39T of 2002, dated 12th December, 2002	Trade Circular No.39T of 2002, dated 12th December, 2002
91	Trade Circular No.40T of 2002, dated 13th December, 2002	Grant of interest on refund u/s. 43A and interest on delayed refund u/s. 44A of B.S.T. Act, 1959.
92	Trade Circular No.41T of 2002, dated 30th December, 2002	Maharashtra Tax on Entry of goods into the Local Areas Act, 2002.
93	Trade Circular No.42T of 2002, dated 31st December, 2002	Amendments to B.S.T. Rules, 1959 – Returns
94	Trade Circular No.43T of 2002, dated 31st December, 2002	Annual Return Defaults
95	Circular No. 10-T of 2004	Amnesty Scheme-2004
96	Trade Circular No. 17-T of 2002, dated 25th June, 2002	Amendment to the B.S.T. Act, 1959.
97	Trade Circular No. 20-T of 2002, dated 12th July, 2002	Amendment to the Bombay Sales Tax Act, 1959
98	Trade Circular No. 25-T of 2002, dated 19th September, 2002	Binding effect of DDQs
99	Trade Circular No. 28T of 2002, dated 7th October, 2002	Exemption from Resale Tax
100	Trade Circular No. 28T of 2002, dated 7th October, 2002	Goods Exempted from Resale Tax under clause (v) of Section 10 and u/s. 41
101	Trade Circular No. 32T of 2002, dated 2nd November, 2002	Administrative relief to small restaurants heaving annual turnover of up to Rs. 6 lakhs
102	Trade Circular No. 34-T of 2002, dated 11th November, 2002	Procedure to be followed by appellate authorities while granting stay to the recovery proceedings and follow up actions by the assessing authorities
103	Trade Circular No. 20/A of 2002, dated 10th December, 2002	Scrap/Old batteries - applicable tax rate
104	Trade Circular No. 40T of 2002, dated 13th December, 2002	Grant of interest on refund u/s 43A and interest on delayed refund u/s 44A of B.S.T. Act, 1959
105	Trade Circular No. 1T of 2003, dated 1st January, 2003	Deletion of Notification Entries
106	Trade Circular No. 4T of 2003, dated 7th January 2003	Administrative relief of tax dues under C.S.T. Act, 1956 to the dealers who have not produced C forms for inter State sales of goods carrying reduced rate of sales tax 4% or less by virtue of notification under section 41 of B.S.T. Act, 1959, for the period 1.4.1999 to 31.3.2002
107	G. R. Dt. 14.11.2002 and Dt.6.1.2003.	Administrative relief of tax dues under C. S. T. Act for want of declaration in Form C
108	Trade Circular No. 7T of 2003, dated 30th January 2003	Introduction of notification entry G-6 pertaining to Special Economic Zone (SEZ) and amendment to the Notification entry G-3 under section 41 of the B.S.T. Act, 1959.
109	Trade Circular No. 8T of 2003, dated 1st February, 2003	Rate of sales tax on bullion & specie covered by the schedule entry C-I-10 and jewellery covered by schedule entry C-II-97
110	Trade Circular No. 11T of 2003, dated 31st March, 2003	Amendment to Bombay Sales Tax Act, 1959
111	Trade Circular No. 16T of 2003, dated 4th June, 2003	Extension of certain notification entries under B.S.T. Act, 1959 and notification under the C.S.T. Act, 1956
112	Trade Circular No. 16T of 2003, dated 4th June, 2003	Central Sales Tax Act, 1956
113	Trade Circular No. 18T of 2003, dated 15th July, 2003	Tax benefits to Registered Dealers in Special Economic Zone Regarding
114	Trade Circular No. 19T of 2003, dated 6th August, 2003	Priority Assessments
115	Trade Circular No.22T of 2003, dated 10th October, 2003	Information from manufacturers registered with the Central Excise Department
116	test	test
117	23 T of 2005	Annual Return for the year 2004-2005 Extension of date.
118	24 T of 2005	VAT on Iron & Steel
119	27 T of 2005	Set off under rule 42L on stock as on 30.4.2001

Circular 2006

Sr. No	Circular Date	Circular Subject
1	12 T of 2006 date 01-04-2006	Administrative relief for resale tax on drip irrigation system & Kerosene sold through Public Distribution System
2	22 T of 2006 date 07-09-2006	Summmary assessment u/s 33(2) of BST Act, 1959 & read with section 9 of the CST Act, 1956 upto year 2004-2005.
3	37T date 19-12-2006	Amendments in the Package Scheme of Incentives –