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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

1032 <strong>Sales</strong> <strong>Tax</strong> General Order<br />

No.6 Of 2003. [Rescinded<br />

vide STGO No.3 of 2004<br />

dated 12 th June, 2004]<br />

1033 Application of provisions<br />

of section 73 of the <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990.<br />

1034 Export of molasses under<br />

DTRE Rules.<br />

<strong>Sales</strong> <strong>Tax</strong><br />

General Order<br />

No.6 of 2003, dt<br />

20 th Dec., 2003<br />

C. No. 3(36)STP<br />

/99 (Pt-A), dated<br />

29 th December,<br />

2003<br />

C.No.4(2) DTRE/<br />

2003 dated 29 th<br />

December, 2003<br />

1035 DTRE registration. C.No.4(2) DTRE/<br />

2003 dated 29 th<br />

December, 2003<br />

1036 SRO.1124(I)/2003 C.No.4(6)DTRE<br />

/2003 dated 29 th<br />

1037 Irritants in the<br />

implementation of direct<br />

rules and issues relating<br />

to sales tax.<br />

1038 DTRE-related issues and<br />

CBR‘s clarification<br />

thereon.<br />

1039 <strong>Sales</strong> tax on in-house<br />

consumption of<br />

electricity.<br />

1040 Release of Moritz 200<br />

mixing machiner without<br />

payment of sales tax vide<br />

SRO 987(I)/99 dated<br />

30.08.1999 imported by<br />

M/s Roche Pakistan<br />

limited vide IGM B/L<br />

No.HLCUBSl 20504330.<br />

1041 Special permission for<br />

purchase of cotton against<br />

DTRE approval C. No.<br />

Lhr/12/03/0245, dated 10-<br />

December, 2003<br />

C.No.3(48)(8-A)<br />

/2003-DTRE,<br />

dated 30 th<br />

December, 2003<br />

C. No.4(8) DTRE<br />

/2001(Pt), dated<br />

30 th December,<br />

2003<br />

C. No. 3(15)STP/<br />

99/(Pt-I) dated<br />

31 st Dec., 2003<br />

2004<br />

C.No.3(9)STP/99<br />

(Vol-II), dated<br />

1st January, 2004<br />

C. No. 4(9)DTRE<br />

/2003 dated 1 st<br />

January, 2004<br />

Procedure for blacklisting<br />

and suspension of sales tax<br />

registration/enrolment of<br />

suspected persons.<br />

Provisions of section 73<br />

substituted vide Finance<br />

Act, 2003 will remain in<br />

abeyance till 31.01.2004.<br />

―Collector of <strong>Sales</strong> <strong>Tax</strong>‖<br />

appearing in the letter dated<br />

06.11.2003 may be read as<br />

―Collector of Customs‖.<br />

DTRE facility on the<br />

procurement of local<br />

Naphtha and export<br />

Contravention cases of<br />

DTRE shall be adjudicated<br />

by Collectorate of Customs.<br />

DTRE issues and<br />

clarification.<br />

Clarification regarding<br />

DTRE on input/out put and<br />

wastage, supply to EPZ,<br />

input on furnace oil,,<br />

polyester staple fiber,<br />

processing charges, export<br />

performance etc.<br />

<strong>Sales</strong> tax on in-house<br />

consumption of electricity.<br />

Under SRO 987(I)/99, an<br />

importer binds himself to<br />

pay sales tax so exempted<br />

along with additional tax in<br />

case of his failure to fulfill<br />

the conditions whether such<br />

failure is voluntary and<br />

deliberate or involuntary.<br />

Supplementary DTRE appr<br />

oval may be treated as an<br />

integral part of the original<br />

approval for the raw cotton<br />

955<br />

957<br />

958<br />

958<br />

959<br />

959<br />

963<br />

968<br />

969<br />

969

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