Sales Tax Instructions

Sales Tax Instructions, 2009
EXPORTED
I am directed to refer to your letter C. No.4-Misc.PA.Collr-ST/97/281, dated 13 th
November, 1997 on the subject cited above.
2. The Board‘s earlier letter dated 10 th October, 1996 should be followed.
Anyone having annual turnover of more than Rs.one million of taxable supplies is
required to register. The job workers/vendors fulfilling the said threshold are required to
be registered for their taxable supplies. The Collector‘s concerned can be met if the field
formations start correctly determining the input output ratios. The concerned trade
bodies/exporters can be consulted and the Collectorates can have uniform norm by
mutual cooperation/consultation. The over payments would get controlled by following
the said policy.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), being addressed to the Collector of Sales Tax, Custom House, Lahore.]
C. NO.3(58)STP/97 DATED 27 TH NOVEMBER, 1997
SUBJECT:- ACCEPTANCE OF PHOTOSTAT COPIES OF BILLS OF
EXPORT IN LIEU OF ORIGINAL QUADRUPLICATE COPIES
I am directed to refer to your letter C. No.RS/CST/West/97-06/01/294/1423,
dated 17 th October, 1997 on the subject noted above.
2. You are requested to regularize the old refund cases pertaining to period
before issuance of SRO 678(I)/97, dated 29 th August, 1997 by getting the photocopies of
quadruplicate copies of bills of Export verified/stamped from the respective Customs
Stations at personal level without involving the claimants. The original copies lying in the
records of customs stations may be defaced in a conspicuous manner to prevent possible
misuse. Action on the above lines be completed without any further delay for deciding
the old refund cases on merit.
3. However, if fresh cases (from 29-8-1997 onwards) photocopy of
quadruplicate copy of the Bill of Export must be attested by the Incharge Refund Section
himself after comparison with its original and endorsement on the same as required under
the rules.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Collector of Sales Tax, (West) Karachi.]
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C. NO.1(18)ST-AIU/97 DATED 3 RD DECEMBER, 1997
SUBJECT:- INPUT TAX CREDIT TAX PAID IN AZAD KASHMIR.
It has been reported to the Board that tax paid in the state of Azad Jammu and
Kashmir has been credited by way of issuing replacement invoices etc. by a wholesaler in