Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to your letter No Nil dated 27 th July, 1998 on the above subject and
to state that Central Board of Revenue regrets its inability to grant exemption from
payment of sales tax on hurricane lantern.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Nisar Muhammad,
Secretary (STT), addressed to Mr. Muhammad Abdul Ali Moiz, Secretary, All Pakistan Hurricane
Lantern Manufacturers Association, B-33, B, S.I.T.E., Karachi with reference to the letter No. Nil,
dated 27 th July 1998,]
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SALES TAX GENERAL ORDER NO.4/1998 DATED 12 TH AUGUST, 1998
SUBJECT:- RESPONSIBILITIES OF COLLECTORS UNDER SECTIONS 45,
46 AND 47 OF SALES TAX ACT, 1990.
Attention is invited to the provisions of sections 45,46 and 47 of the Sale Tax
Act, 1990.
2. Respective Collectors are advised to take necessary steps to ensure that
they receive, monitor and scrutinize each and every order-in-original, order-in-appeal,
appellate order / decision passed by the Tribunal for the purposes of determination of
propriety and justification of filing of appeal under sections 45,46 and 47 of the Act or of
filing an application under sections 47(7) of the Act as the case may be, within the
prescribed limitation. For this purpose, the Collectors may consider creating special cell
in the Collectorate. The Collector may also ensure that no appeal/ application, where
justified, necessary and appropriate, is delayed or defaulted. The Directors of Intelligence
& Investigations and Inspection & Audit, where they themselves donot file the appeal
/application, shall also assist the concerned Collector of Sales Tax in this regard in
relation to such sales tax cases which were detected / reported by them.
3. The Collectors/Directors are also advised to ensure that a fully -
conversant and duly-briefed departmental representative appears (alongwith relevant
records) before the Appellate Collector / Appellate Tribunal whenever a sales tax case,
relevant to their jurisdiction, comes up for hearing before the said Collector (Appeals)
/Tribunal.
4. Non-compliance and negligence or default in compliance of the
directions contained in this General Order shall be viewed seriously.
[Rescind ed vide STGO No.3 of 2004 dated 12.6. 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Abrar Ahmad Khan, Secretary
(STP), vide C.No.3(23)STP/98.]
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C. NO. 1/(25) GST.I/93 (STT) DATED 17 TH AUGUST, 1998
SUBJECT:-
SALES TAX ON PVC SHOES/CHAPPALS OF PRICE RANGING
UPTO RS.50/-