Sales Tax Instructions

Sales Tax Instructions, 2009
No. of date of pay
Amount of
order/ certified
sales tax paid
cheque
Date of deposit of
pay order/ cheque
6 7 8 9
[Rescinded vide Sales Tax General Order No. 5 of 1996 dated 11.11.1996]
Name of the bank branch in
which pay order/cheque is
deposited
[Issued by the CBR, Islamabad under the signature of Mr. Zaheer-uddin Dar, Secretary
(Sales Tax), vide C.No.3(59)STP/96, addressed to all the Collectors.]
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C. NO.C(STD)13/96 DATED 29 TH AUGUST, 1996
A question arose for consideration whether the goods produced up to 30.06.96 by
the manufacturers who earlier operated under the fixed tax scheme will be charged to tax
if their supply is made in July, 1996 or the succeeding months. It was contented by
certain tax payers that since the goods have suffered payment of tax same cannot be
charged to sales tax even if the supply is made during the current financial year.
2. The issue has been examined. A supply of taxable goods made w.e.f.
01.07.1996 is chargeable to sales tax at the statutory rate regardless of the consideration
that the supply is being made by a person who earlier operated under the fixed tax
scheme. If you receive a query on this issue the concerned tax payer or the association
may be informed accordingly.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Falak Sher, Chief (STD).].
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C. NO. 3(145)REBATE /96 DATED 22 ND SEPTEMBER, 1996
SUBJECT:- REFUND OF SALES TAX UNDER DIFFERENT STANDARD /
INDIVIDUAL NOTIFICATIONS.
I am directed to refer to the subject noted above and to say that duty drawback
standard notifications have been revised on 22.09.1996 keeping in the view of following
parameters:-
(i)
(ii)
No refund of sales tax through standard / individual notifications shall be
allowed from the 1 st October, 1996 on yarn and grey fabrics of all kinds.
For other export goods the refund of Sales Tax through standard / individual
notifications shall continue up to 31.12.1996. However, there rate shall be
gradually reduced as follows:-
(a)
For goods exported between the 1 st October, 1996 to the 15 th
November, 1996, the refund of Sales Tax rates through standard/