Sales Tax Instructions

Sales Tax Instructions, 2009
of Sales tax Act, 1990 is established. As the first intimation by the Sales Tax regarding the
chargeability of Sales Tax was given on 20.05.98.
Your early reply in this regard shall be appreciated.
Thanking you,
Sincerely yours,
Mohammad Amin Dadabhoy,Managing Director.]
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C.No.2(24)STP/95-Pt DATED 27 TH JUNE, 1998
SUBJECT:-
UNAUTHORIZED ADJUSTMENT OF INPUT TAX ON THE
PURCHASES RECEIVED FROM REGISTERED IMPORTERS.
I am directed to refer to Collector of Sales Tax (West), Karachi‘s letter No.16
(55) S.Tax/W/Tech/97/2384, dated 20 th June, 1998, on the above subject. As the
Collectorate is aware, SRO 857(I)/92 dated 22.8.1992 was superseded by SRO 512(I)/95
(copy enclosed). At the same time, SRO 540(I)/95 dated 14.6.1995 was issued with a
view to compulsorily register commercial importers engaged in the import of raw
materials or partly manufactured goods which might be used in the manufacture of
taxable goods. Detailed budget instructions were also issued to all the Collectorates (copy
enclosed). It was also requested in the budget instructions that all the Collectors of
Customs may inform all the importers through public notices and the press that they
should get themselves registered before 1 st July, 1995. SRO 857(I)/92 was also replaced
with a new SRO to the effect that no importer was now authorized to issue certified
photo-copies of bills of entry after 30.6.1995. As a measure of further facilitation,
importers were allowed to issue tax invoices even for the goods imported prior to 1 st July,
1995.
2. In view of above, Board is of the view that there is no justification in the
argument being now advanced by the manufacturers who have claimed input tax on the
basis of photo-copies of bills of entry. The Collectorate may, therefore, decide such cases
in the light of legal provisions.
3. Regarding additional tax, it is pointed out that since the matter relates to
the period before 1996, the cases should be decided in the light of Sales Tax General
Order No.4/1995 copy of which is also enclosed for ready reference.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to the Collector of Sales Tax (West), Karachi. Copy endorsed to all the Collectors of
Sales Tax for information.]
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C.No.3(62)STP/97(Pt.I) DATED 27 TH JUNE, 1998
SUBJECT:-
LEVY OF 1% FURTHER TAX UNDER SECTION 3(1-A) OF THE
SALES TAX ACT, 1990.
I am directed to refer to your letter C.No.R/G-488/98/2654 dated 25.06.1994 on
the above subject and to confirm that in terms of clause (2) of the proviso to section 3 (1-