Sales Tax Instructions

Sales Tax Instructions, 2009
[Letter amended by C. No. 3(62) STP /97 (Pt.I), dt 10.09.1998 and withdrawn vide ST Ruling
/Instruction No. 65/2002 dt. 25.10.2002]
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to M/s A.F. Ferguson & Co., Karachi and M/s Ferhaj Footwear (Pvt) Ltd., Lahore.
Copy endorsed to all the Collectors of Sales Tax/Muzaffarabad(AJ&K)/ Mirpur(AJ&K), DG
Training & Research, Islamabad, S(ST.Ed.),CBR, D.D(Computer) for internet.]
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C. NO. 1/42 STT/96 DATED 4 TH JULY, 1998
SUBJECT:-
TREATMENT OF ―OVALTINE‖ UNDER S.R.O. 198(I)/98,
DATED 28.03.1998.
I am directed or refer to your letter dated 28.05.1998, on the above subject and to
say that ―ovaltine‖ contains 65% extract of barley and malt while skimmed milk power
and full cream milk powder constitute a total of 18% only.
2. Accordingly, ―Ovaltine‖ cannot be termed as a ―milk-based preparation‖
and is not covered by Notification No SRO 198(I)/98 dated 28.03.1998 [now item No.3
(xi) of the Sixth Schedule to the sales Tax Act, 1990.]
[Issued by the C.B.R., Islamabad, under the signature of Mr. Nisar Mohammad,
Secretary (STT), to addressed M/S Chanda Agencies, 3 rd Floor, Gilani Building. Marriott Road,
Karachi, with their letter No. Nil, dated 28 th May, 1998.]
C.No.3(1)STP/98 DATED 16 TH JULY, 1998
SUBJECT:-
POST AUDIT SALES TAX REFUND 1996-97 CHECKING OF
EXPORTS.
I am directed to refer to Collector of Sales Tax Lahore‘s letter
No.IV(2)ST/28/98/2574 dated 26.6.1998 on the above subject and to say that once the
refund has been sanctioned as per the rules, there is no bar in full and comprehensive
audit by the sales tax auditors. For this purpose, not only the record of the exporter can be
checked and verified but the information can also be obtained from Customs Rebate
Wing, State Bank of Pakistan, Shipping Lines, or any other source to re-check the
validity of the claim sanctioned.
2. You are advised to guide the auditors accordingly and also attend all of
their queries including the one relating to non-availability of Shipping Bills and Mate
Receipt (MR), as mentioned in the Auditor‘s report enclosed with your letter under
reference.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to Collector of Sales Tax Lahore. Copy endorsed to all the Collectors of Sales
Tax/Mirpur(AJ&K) and S(ST.Ed.),CBR .]
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