Sales Tax Instructions

Sales Tax Instructions, 2009
the Sales Tax Act, 1990, as amended by the Finance Act, 1998 for the purposes of
treatment of input tax.
2. Therefore, the view point expressed in para-5 of your above quoted letter
is confirmed.
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Thair, Secretary
(STP), addressed to Collector of Sales Tax, Custom House, Lahore, with reference to his letter C.
No. IV (2) ST/53/98/Pt-4/335, dated 5 th August, 1998.]Copy of letter is reproduced below: --
LETTER NO.IV(2)ST/53/98/Pt.-4/335 DATED 5 TH AUGUST, 1998
Mr. Akhtar Ali,
Secretary (STP), Islamabad.
SUBJECT:
IMPLEMENTATION OF AMENDMENT MADE IN SECTION 10 OF
THE SALES TAX ACT, 1990.
Kindly refer to the subject cited above.
2. Section 10 of the Sales Tax Act, 1990 has been amended vide Finance Act, 1998
and procedure if payment of refund to the registered person has been replaced by carry forward
procedure for registered manufacturers, importers, wholesalers or retailers.
3. Prior to amendment in section 10 of the Sales Tax Act, 1990 the registered
persons except importers were entitled for both refund of input tax or carry forward.
4. A question has arisen as to whether Sales Tax returns filed after 30 th June, 1998
(for the tax period 6/98) will be governed under the new provision of section 10 of the Sales Tax
Act, 1990 or will be dealt with in accordance with section 10 as was applicable prior to 1 st July,
1998.
5. This office is of the view that all sales tax returns filed after 30 th June, 1998 will
be dealt with in respect of refund of input tax or carry forward thereof in accordance with section
10 of Sales Tax Act, 1990 as amended w.e.f. 1 st July, 1998 and the registered manufactures,
importers, wholesalers or retailers will not be allowed refund of input tax. However, they shall
carry forward their excess credit of input tax to the next tax period.
6. Board is requested to confirm the above viewpoint otherwise.
[Issued by the Collectorate of Sales Tax, Customs House, Lahore under signature of Mr.
Saeed Akhtar, Collector.]
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C. NO. 1(3) ST/RT/98 (STP) DATED 9 TH SEPTEMBER, 1998
SUBJECT:-
LEVY OF SALES TAX ON RETAILERS HAVING ANNUAL
TURN OVER ABOVE RS. 5 MILLION.
I am directed to enclose copy of CBR Press Release dated 20-8-1998 and to say
that all retail traders having annual turnover exceeding Rs. 5 million are liable to Sales
Tax registration and their first return for the quarter ending September 30, 1998 is due by
October 15, 1998.
2. While you may not take coercive measures against the retailers till the
said date of October 15, 1998, you may utilize this period to: --