Sales Tax Instructions

Sales Tax Instructions, 2009
(i)
(ii)
(iii)
Inevitable/un-avoidable circumstances exits on account of which the late
receipt was beyond the control of the recipient i.e. the registered person
who is claiming the input tax.
The burden of proving the genuineness of such circumstances shall be
upon the recipient i.e. the registered person who claims the input tax.
The admissibility of such claims should be restricted to invoices received
only upto 20 th of the moth following the month, during which raw
materials were received.
2. Invoices not falling in the above category should be processed in terms
of Section 66 of the Act, read with Sales Tax Refund Rules, 1996 and Board‘s letter C.
No. C(STD)/96, dated 10 th October, 1996.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary (STP),
being addressed to the Collector, Sales Tax, Lahore.]
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C. NO.IV(2)ST/01/97/670 DATED 18 TH MARCH, 1997
SUBJECT:- CIRCULATION OF BOARD‘S SALES TAX NOTIFICATION.
Please find (copy enclosed) of SRO 9(I)/97, dated 7 th January, 1997 received
from the Board though fax today on 17 th March, 1997.
2. As per Notification SRO. 1053(I)/93, dated 30 th October, 1993, the
Federal Government specified the goods which are acquired otherwise than as stock in
trade by a registered person, to be goods in respect of which input tax was not to be
claimed. The term ―Stock in Trade‖ was defined as the goods and commodities, which
are purchased for sale or for conversion in to finished products. The notification was
issued under clause (b) of sub-section 1 of section (8) of Sales Tax Act, 1990.
3. In view of the above, the latest legal position regarding goods on the
purchase of which input tax is not allowed emerges that input tax is not allowed on the
goods mentioned under section 8(1)(a) of Sales Tax Act, 1990 and the goods mentioned
under Notification No. 556(I)/96, dated 1 st July, 1996. All concerned are directed to
adhere to the latest legal position mentioned above while scrutinizing the input tax
documents of a registered person.
[Issued by the Collectorate of Sales tax, Customs-House, Lahore, under the signature of
Assistant Collector, Headquarter, addressed to the Assistant Collector, Enforcement & Collection,
Shalimar/ Sheikhpura/ Gulberg/ Chunian Division and others.] Copy of Notification No.SRO
9(I)/97 is reproduced below:-