Sales Tax Instructions

Sales Tax Instructions, 2009
their respective Collector of Sales Tax citing the aforesaid provisions of section 6(1). In
case the Collector of Sales Tax has any clarifications to seek, he shall refer the specific
details of the case to CBR.
[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. Asif Aziz Balgamwala, Chairman, Taxation Sub-Committee, Chamber of
Commerce & Industry, Aiwan-e-Tijarat Road, off. Shahrah-e-Liaquat, Karachi.]
********
C. NO.3(13)-STP/96 (Pt-2) DATED 14 TH APRIL, 1999
SUBJECT:- REFUND OF SALES TAX WITH 72 HOURS ―GOLD‖
CATEGORY REGISTERED PERSON
I am directed to refer to the subject cited above and to say that the Central Board
of Revenue has taken a serious view of the complaint of delay in sanctioning of refund
even for the person/exporters declared ―Gold‖ under SRO 906(I)/98, dated 12.08.1998.
2. It is once again directed that all cases of ―Gold‖ category, submitted with
complete documents as required under the rules, should be processed and sanctioned
within the stipulated period of seventy two (72) hours from the time of its completed
receipt.
3. Such cases may be processed and cleared immediately and any officer,
found not complying with the above direction, may be taken to task.
[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to the Collector of Sales Tax, Karachi (West/East)/Lahore /Hub(Baluchistan)/
Hyderabad/ Gujranwala/ Faisalabad/ Multan/ Peshawar/ Rawalpindi/ Mirpur (AJ&K).]
********
C. NO.3(15)STP/99 DATED 15 TH APRIL, 1999
SUBJECT:-
CLARIFICATION OF SIXTH SCHEDULE
I am directed to refer to your letter No. Nil dated 24.03.1999 on the subject cited
above and to say that locally manufactured ―filled infusion solution bags‖ if registered as
drugs, under the Drugs Act, 1976 are exempt from sales tax in terms of entry at S. No.13
of the Sixth Schedule to the Sales Tax Act, 1990.
[Issued by the CBR,. Islamabad, under the signature of Mr. Muhammad Tahir, Secretary (STP),
addressed to the Finance Manager, M/s. Medipak Limited, 132-Industrial Estate, Kot Lakhpat,
Lahore.]
********
No.2(38)STP/97 DATED 15 TH APRIL, 1999
SUBJECT:
LEVY OF SALES TAX ON SUPPLIES TO FATA/PATA OR
SUPPLIES FROM FATA/PATA.
I am directed to refer to your letter V.No.MACL/99/126, dated 8 th February,
1999 (received on 12 th April, 1999) on the above subject and to say that while it is a fact
that the Sales Tax Act, 1990, has not yet been extended to the Tribal Areas, the benefits