Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.2-CHIEF(ST)/97 DATED 24 TH APRIL, 1997
SUBJECT:-
HARASSMENT OF SMALL TAX PAYERS.
In a largely attended meeting of the representatives of the small traders, lead by
Mian Abdul Manan MNA, Haji Maqsood Butt MPA, with the Chairman and all Members
of CBR on 22 nd April, 1997, there were repeated complaints about harassment by Central
Excise/Sales Tax staff on the pre-text of checking of record, audit etc.
2. It has been decided that the smaller units working under Fixed Tax
Scheme in central excise or those paying 20% more tax/duty than the preceding year
must not be harassed on any pre-text by central excise/sales tax staff. The senior officers
are directed to ensure compliance to these instructions till the budget 1997-98 when the
matter will be reviewed.
3. Any infringement of these instructions will attract strong punishment.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Mumtaz Haider Rizvi,
Chief (Sales Tax), being addressed to the Collector, Central Excise, Karachi/Lahore; the
Collector Central Excise & Customs, Hyderabad/ Multan/Peshawar/Qwuetta/Faisalabad/
Rwalpindi/Gujranwala; the Collector of Sales Tax (East/West) Karachi; the Collector of Sales
Tax, Lahore; and the Additional Collectors of Sales Tax Peshawar/ Rawalpindi/ Gujranwala/
Faisalabad/ Multan/Hyderabad/Quetta (at Hub).]
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C. NO.4/11-STB/97 DATED 6 TH MAY, 1997
SUBJECT:- EXEMPTION FROM SALES TAX ON THE SALE OF
CERTIFIED COTTON SEED.
The Economic Coordination Committee of the Cabinet in its meeting held on 1 st
April, 1997 approved the proposal submitted by the Ministry of Food, Agriculture and
Livestock for exemption of sales tax on certified cotton seed to be used for sowing
purposes. To implement ECC‘s decision in case No. ECC/7/97, dated 1 st April, 1997,
SRO(I)/97, dated 10 th April, 1997 allowing exemption of sales tax on certified cotton
seed has been issued.
2. In order to ensure that this facility is not misused by unscrupulous seed
dealers, the following instructions are issued for availing sales tax exemption under the
aforesaid notification:-
(a)
Certified cotton seed means seed certified by a seed testing laboratory of the
Federal Seed Certification Department, Ministry of Food, Agriculture &
Livestock and carries a certificate issued to this effect to the seed seller.