Sales Tax Instructions

Sales Tax Instructions, 2009
(vi) that these manufacturers shall not be entitled to sell their goods to Government
Departments and to institutions deducting advance income tax under section 50(4) of the Income
Tax Ordinance, 1979 (XXXI of 1979) and other institutions which are legally bound to make their
purchases from registered persons;
(vii) that the Anjuman shall be responsible to enlist 9011 manufacturing units which were
paying sales tax during the financial year, 1997-98;
(viii) that the Anjuman or FAST in co-ordination with the Department shall further enlist about
9000 unregistered manufacturing units;
(ix) that the Anjuman or FAST shall nominate a team for each Collectorate assisted by two
officers to be nominated by the Sales Tax Collectorate;
(x) that it shall be the responsibility of the Anjuman or FAST to ensure the enrollment of all
these units (total about 18000 units) with the Sales Tax department and ensure timely payment of
sales tax dues;
(xi) that the estimated revenue form these units is approximately seven hundred million
rupees and the Anjuman and FAST shall be responsible for collection of seven hundred million
rupees by the 30 th June, 1999 in coordination of the Department;
(xii) that the manufacturer failing to discharge its revenue obligations under this agreement
shall be liable to proceedings under the Act for recovery of the principal tax, additional tax,
penalty and as the case may be, including prosecution under relevant law. In case of failure the
department may proceed against such manufacturers under the law;
(xiii) that application of these rules shall be optional and a manufacturer who wants to operate
under the normal VAT regime shall be allowed to do so;
(xiv) that there shall be no audit of manufacturing units enrolled under these rules;
(xv) that declaration made under these rules shall not be used for any other purpose
especially for the Income Tax;
(xvi) that these shall be no visits from the Sales tax Collectorate staff to the units to which
these rules apply; and
(xvii) that the liability of sales tax for new enrolled manufacturing units shall be ascertained on
the basis of tax rates as per the relevant notifications issued for the year 1997-98 at indexed rates
and additional tax as agreed.
4. Implementation. -- (1) In order to ensure effective implementation, the
following steps shall be taken, namely:-
(i) The Anjuman and the FAST shall provide a list of 9011 units claimed by the Anjuman to
have been operating during financial year, 1997-98 and also shall provide fresh list of about 9000
new units who are not paying Sales Tax in any form;
(ii) Fresh Joint Surveys shall be conducted by the staff of the Collectorate and nominated
representatives of the Anjuman or FAST to unearth the unregistered units for enrollment under
these rules; and
(iii) The Joint Survey Teams shall be responsible for timely payment of sales tax and recovery
of the arrears, outstanding against the units enrolled under these rules.
SCHEDULE
[see clauses (i) and (j) of rule 2]
Sl. No.
Name of commodity Sl. No. Name of commodity
1. Nuts, bolts and screws. 14. Marble tiles.
2. Ceramic sanitary wares. 15. Agarbatti.
3. Brass water fittings. 16. Plastic dori and nawar fita.
4. Melamine crockery. 17. Brass sanitary fittings.
5. PVC pipes. 18. Sewing thread.