TRADE   CIRCULAR

 

 

Office of the
Commissioner of Sales Tax
Vikrikar Bhavan, Mazgaon,
Mumbai- 400 010.

 

No. IMC 10.05/PR.P/Adm.-4/B-
(No.       of 2005)
    Mumbai, Dt:30.05.2005.

 

Sub : Assessments under BST and CST Act upto year 2004-05.Instructions for disposal.

            It has been decided that for the time being (pending approval of Govt.) regarding pending assessments, in respect of and B categories, the officers concerned have been directed to assess all of them without any exception.  As regards C & D Category dealers, the case upto the year 2004-05 falling in any of the following 7 criteria will also be regularly assessed :-

Sr. No.

 Criteria for regular assessment of C & D category dealers

1.

P.S.I. Units

2.

Liquor Dealers

3.

Investigation cases (limited to the period of investigation only)

4.

Where refund claimed in the returns is more than Rs. 5,000/-

5.

Additional demand raised in previous year’s assessment is more than 20% of the tax shown payable or it is more than Rs. 1 lakh (whichever is less)

6.

First assessment of the dealer.

7.

Last year’s assessment of the dealer whose R.C. is cancelled (excluding cases where the R.Cs have been cancelled by the department due to increase in threshold limit)

 

2.            Instructions regarding assessment of the remaining dealers will be issued in due course.
3.         You are, therefore, requested to bring the contents of this circular to the notice of members of your association and cooperate with the assessing officers. 

         

  (B.C.KHATUA.)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.

 


 

Office of the
Commissioner of Sales Tax
Vikrikar Bhavan, Mazgaon,
Mumbai- 400 010.

 

To,

The Dy. Commr. of Sales Tax (Adm.)

........................................ Division,

........................................

 

No. IMC.10.04/PR.P/Adm-4 
(No.       of 2005)
    Dated : 8.6.2005.

 

Sub : Pending P’s assessment of priority P’s.

                                                       

Ref : Circular No. IMC.10.04/PP/Adm-4/B-1405 (11 A of 2005) dated 13.05.2005

            As per this circular of the assessing officers were instructed to assesses all the cases falling in A and B category and as far as C and D category is concerned the P’s falling in either for the 7 criteria prescribed in the circular were to be assessed. 

            All the Dy Commissioners of Sales Tax (Adm.) are requested to submit a periodical statement showing progress of disposal in this regard in the following proforma.  The first statement in this regard should be submitted showing the position as on 1.6.2005.  Thereafter monthly statement showing position on the last day of the each month should be submitted.  The statement should be sent to desk (Adm.) 4 within 5 days from the end of the month.  The first statement due on 1.6.05 should reach this office by 13.06.2005. 

 

Particulars

 P Category
A B

C

 D Total

1

Opening balance of such P’s pending as on 1.05.2005

(The figure is likely to increase after due date of filing of a return for 04-05)

          

2

Less : Disposed (Progressive figure to be shown)

          

3

Extra demand raised by disposal (Amt. in lakhs)

          

4

Closing balance (Progressive)

          

 

    (K. S. Gupta)
  Asstt. Commissioner of Sales Tax (Insp.)
Maharashtra State, Mumbai.