Sales Tax Instructions

Sales Tax Instructions, 2009
says that ―registered person‖ means a person who is registered or is liable to be registered
under this Act.
2. Persons who were liable to be registered under the Sales Tax Act, 1990,
could also avail of the benefits of SRO 757(I)/98, dated 04.07.1998 in terms of the
conditions and limitations thereof.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to Mr. Muhammad Hanif Janoo, President, Karachi Chamber of Commerce &
Industry, Aiwan-e Tijarat Road Off Shara-e-Liaquat, Karachi.]
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C.No.2(77)STP/95-Pt DATED 20 TH JULY, 1998
SUBJECT:-
CLAIM OF REFUND OF INPUT TAX.
I am directed to refer to your letter No.RFB/B-002/270, dated 11 th July, 1998 on
the above subject and to say that refund/adjustment of the input tax on spares parts and
lubricants used for the purpose of taxable supplies was admissible under SRO.556(I)/96
dated 1 st July, 1996 upto the date it remained operative i.e. upto the 19 th December, 1997.
2. The case relating to the period from the 20 th December, 1997 to the 30 th
June, 1998, shall be governed by the provisions of Notification No.SRO 1307(I)/97,
dated 20.12.1997.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to M/s Rupafab Limited, Lahore. Copy endorsed to all the Collectors of Sales
Tax/Mirpur(AJ&K) and S(ST.Ed.),CBR.]
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D.O.C. NO. 1(1) CH/CBR/98 DATED 21 ST JULY, 1998
SUBJECT:-
REFUNDS.
In today‘s meeting at Prime Minister House, it has decided that all sales tax and
customs refunds to exporters would be completed in within 2 weeks. Where you have
doubts about the eligibility for want of verification, you should give the refunds against
bank guarantees. Please take appropriate action.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Moinuddin khan, addressed
to Member (Customs) and Member (Sales Tax).]
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C. NO. 2(77) STP/95 DATED 22 ND JULY, 1998
SUBJECT:- REFUND/ADJUSTMENTS OF SALES TAX PAID ON INPUTS-