Sales Tax Instructions

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Sales Tax Instructions, 2009
Honourable Lahore High Court‘s Order if any, altering its interim orders
dated 11 th March, 1997 and 24 th February, 1998 in a manner that the
amount becomes payable to the Government;
Afflux of time on expiry of the prescribed period in terms of clause (4-A)
of Article 199 of the Constitution of Pakistan; or
Honourable Lahore High Court‘s judgment in W.P. No. 478/97 as and
when passed, holding that the sales tax involved in the bank guarantee
was payable by the petitioner M/s. Best Way Cement Ltd.
[Issued by the C.B.R., Islamabad, under the signature of Mrs. Robina Ather, Secretary
(STJ), addressed to the collector, Collectorate of Sales Tax, (East/West), Karachi/Lahore, the
Collector, Collectorate of Sales Tax, Peshawar/ Islamabad/ Gujranwala/ Faislabad/ Multan; and
the Additional Collector, Collectorate of Sales Tax, Hub (Baluchistan)/Hyderabad.]
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C.No.2(98)STP/95.Pt DATED 15 TH SEPTEMBER, 1998
SUBJECT:-
CLARIFICATION REGARDING ADMISSIBILITY OF REFUND.
I am directed to refer to Collector of Sales Tax, Rawalpindi‘s letter
No.ST/R/8/342/97/1290 dated 25.8.1998 on the above subject and to say that since M/s
Olympics Socks and Textile (Pvt) Ltd., are not availing area-related exemption and are
registered with sales tax department, they are entitled to zero-rate their exports.
2. Packaging is covered by the definition of manufacture. M/s Dune
International (Pvt) Ltd, a registered person, are also entitled for refund of sales tax paid
on packing material used for packing of rice exported out of Pakistan.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to the Collector of Sales Tax Islamabad. Copy endorsed to all the Collectors of
Sales Tax/Mirpur(AJ&K) for information and S(ST.Ed.) CBR .]
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C. NO. 3(62) STP/97(Pt.I) DATED 16 TH SEPTEMBER, 1998
SUBJECT:-
COLLECTION OF SALES TAX ON SUPPLIES MADE BY
WHOLESALERS INCLUDING DEALERS AND
DISTRIBUTORS.
I am directed to refer your letter No. 5007, dated 20.08.1998 on the subject cited
above and to say that the CBR does not approve of issuance of notice under section 37 of
the Act to all Government and Semi-Government Departments.
2. You are advised to act in accordance with paragraph 8 of the Budget Day
Instructions contained in Board‘s C. No. 1/10-STB/98, dated 12.06.1998. You may get
the details of all IT-31 and I.T. 31 and (Revised A) challan forms (relevant for Payment
Mode ―07‖) fed in the Income Tax Computers of their Data processing Center relevant to
your jurisdiction. The sellers of sales taxable goods, shown in such challans, may be