Sales Tax Instructions

Sales Tax Instructions, 2009
(5) Any input tax adjustment claimed wrongfully on account of incorrect application
of formula spelled out in sub-rule (3) shall be punishable under he respective provisions of law
irrespective of the fact that the claim was provisional.
[Issued by the C. B. R., Islamabad, under the signature of Mr.Lutufullah Virk, Secretary,
Sales Tax, vide File C. No.1/43-STB/96.]
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C. NO.1/55-STT/96 DATED 2 ND AUGUST, 1997
SUBJECT:-
SALES TAX ON SALT
In partial modification of Board‘s letter of even number dated 9 th October, 1996
on the subject cited above, it is clarified that salt meant only for human consumption is
exempt from sales tax while salt used for the purposes other than human consumption is
liable to sales tax.
2. Collectors are requested to evolve procedure, under intimation to CBR,
for verification / scrutiny so that the exemption is not misused.
[Issued by the CBR., Islamabad, under the signature of Mr. Nisar Muhammad, Secretary (STT),
addressed to the Collector of Sales Tax, (East/West) Karachi/Lahore/Rawalpindi/Gujranwala;
and the Additional Collector, Sales Tax, Multan/Hyderabad/Peshawar/Quetta (at (Hub).]
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C.NO.9-S(ST-AUDIT)/97 DATED 2 ND AUGUST, 1997
SUBJECT:- AUDIT BY DGRRA STAFF
The undersigned is directed to advise you that there has been instances where the
staff of Directorate General Audit Revenue Receipts has not been facilitated in
performing their official duty of auditing the records of the taxpayers of sales tax as
envisaged under SRO 800(I)/87, dated 6 th October, 1987 (copy enclosed for reference). It
is requested that all the officers and staff of your Collectorate may be instructed to supply
full support to the Directorate General Audit Revenue Receipts staff in auditing the
taxpayers or the record of the Collectorate.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Wahid Khurshid Kunwar,
Secretary (STC), addressed to all the Collectors of Sales Tax.] Notification No.S.R.O.800(I)/97,
reproduced below:-
Notification No. S.R.O. 800(I)/97, dated 6 th October, 1987. -- In exercise of the persons conferred
by clause sub-paragraph (2) of paragraph 11 of the Pakistan (Audit and Accounts), 1973
(President‘s Order No.21 of 1973), and in suppression of this Division Notification No. SRO