Sales Tax Instructions

(viii)
Sales Tax Instructions, 2009
(3) Refund claims of the exporters failing in the category ‗Others‘ will be
forwarded by the Refund Counter to the Auditor/Deputy Superintendent
concerned.
In each case where complete set of documents have been received, and the
claim is found in order and admissible, the prescribed time limit shall be
strictly adhered to, and the entire process of receipt, scrutiny/processing,
sanction and issuance of refund cheque against the claim will be finalized
within the prescribed time schedule.
(ix)
(x)
(xi)
(xii)
After the issuance of refund cheques all the claims along with supporting
documents will be forwarded to the Audit Division for post audit.
The particulars of the claim will be entered in the computer for record. The
concerned Deputy Collector/Assistant Collector Refund will ensure
compliance.
The Refund Division will prepare a daily progress report showing categorywise
receipt, disposal and pendency of each of the category of claims, along
with reasons for pendency. The Deputy Collector Refund will coordinate
consolidation of statement at the end of each month for report to the Central
Board of Revenue.
A Review Committee will be constituted, comprising of the following
members: --
(1) Additional Collector, Sales Tax-I, Lahore.
(2) Representative nominated by Export Promotion Bureau.
(3) Representative nominated by Lahore Chamber of Commerce and
Industry.
(4) Representative nominated by the concerned Exports Associations.
2. The Reviews Committee shall meet and perform such function as
stipulated in the subject notification.
[Issued by the Collector of Sales Tax, Custom House, Lahore under the signature of Mr.
Saeed Akhtar, Collector.]
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C. NO. 3(26)/98-STP DATED 31 ST AUGUST, 1998
SUBJECT:-
MAINTENANCE OF RECORDS AND REGISTERS UNDER THE
SALES TAX ACT, 1990 -- SIMPLIFICATION THEREOF.
I am directed to say that various registered persons and also the persons intending
to be registered have been complaining of complicated and voluminous registers to be
maintained for sales tax purposes. Two such frequently cited registers are the ―Purchase
Register‖ and the ―Sale Register‖. They have produced copies of the aforesaid registers