Sales Tax Instructions

Sales Tax Instructions, 2009
1061 Imported raw materials
used in the manufacture
of taxable goods --
exempt from sales tax --
clarification reg.
1062 Sales Tax Act, 1990
section 10 – clarification.
1063 Refund of excess amount
carried forward.
1064 Pending refund cases
submitted before
18.12.2003.
1065 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
1066 Draft Refund Rules,
2004.
1067 Clarification of sales tax
exemption against SRO
987(I)/99 dated 30-08-
1999.
C. No.1(125)
STT /99-Pt.,
dated 14 th
February, 2004
C. No.1(1)STAS
/2004, dated 16 th
February, 2004
C. No. 2(1) STP/
2000 (Vol.II),
dated 24 th
February, 2004
C. No.2(1)STP
/2000(Pt.), dated
24 th February,
2004
C. No.3(36)STP
/99(Pt.-A), dated
28 th February,
2004
C. No.3(19)St-
L&P/2003, dated
28 th February,
2004
C. No.1/247-
STT/99 (Vol I),
dated 4 th March,
2004
1068 Desk audit. C.No.1(39)STAS
/2003 dated 11 th
1069 Realization of exports
proceeds in pak rupees
against exports to
Afghanistan under DTRE.
1070 Supply of trucks to
Pakistan Army --
interpretation of serial no.
20 of the sixth schedule to
the Sales Tax Act, 1990
March, 2004
C.No.4(8-A)/
2003-DTRE
dated 11 th March,
2004
C. No.1/7-STT
/99, dated 12 th
March, 2004
Imported raw materials are
chargeable to tax, intermed
iary products are exempt if
the supply of final product
is chargeable to sales tax.
Excess amount not covered
for a continuous 12 month
period becomes refundable.
If raw materials are charge
able @ 20% & finished
goods @ 15% refund not
allowed without audit.
Requirements under
Board‘s letter No.5(147)
ST/Int.Audit/2002 dated
18.12.2003 applicable only
to refund claims filed on or
after 18.11.2003 in case of
Karachi, and 18.12.2003 in
case of other Collectorates.
Provisions of Section 73 as
substituted vide Finance
Act, 2003 held in abeyance
till 30.06.2004.
draft Refund Rules, 2004 to
introduce concept of risk
based automated processing
of refund claims.
Benefit of SRO 987(I)/99
available to manufacturers
of taxable goods and not to
service providers.
Desk audits to be conducted
from 1.4.2004 who have
not been audited or not
audited for last three years.
DTRE scheme is not
applicable to exports to
Afghanistan or to CARs
against Pak rupees.
Shehzore Truck 4x2,
specially modified for
defence is exempt under S.
No.29 of the Sixth
Schedule.
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1004
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