Sales Tax Instructions

Sales Tax Instructions, 2009
1079 DTRE related issues
raised by Collector
Multan.
1080 Request to clarify rate of
sales tax on supply of
generating set.
1081 Refund for commercial
exporters ref sales tax
registration No 12-01-
4203-002-82(commercial)
C. No. 4(8-a)
DTRE /2003
dated 24 th March,
2004
C.No. 3(13)ST-
L&P, dated 24 th
March, 2004
C. No. 3(12)ST-
L&P/2002 (Pt.I)
dated 26 th March,
2004
Clarification of Rule 297,
value addition, security
documents, wastage, audit,
physical checking etc.
Local supply of plant,
machinery including diesel
electricity generating set is
zero-rated.
Collectorate to dispose off
refund claims on basis of
continuous chain invoices,
if otherwise admissible.
1012
1017
1017
1082 Adjustment of carried
forward input tax credit
against
unpaid
outstanding amount of tax
(arrears).
C. No. 2(1)STP
/97 dated 29 th
March, 2004
Collectorates to make
recoveries from outstanding
carry forward amounts.
1018
1083 Request for reconciliation
of audit observation issu
ed to M/S. Usmanco Inter
national by Collectorate
of Sales Tax & Central
Excise (East), Karachi.
1084 Levy of sales tax on sale
of plant / machinery by
sick/closed unit.
1085 Delay in disposal of
applications for
registration.
1086 Allowing input tax
adjustment on stocks
acquired one year prior to
withdrawal of exemption
on supply of cement.
1087 Special Procedure for
Filing of Nil Returns
Rules, 2004.
C. No. 4(35)
STM /2003 dated
3 rd April, 2004
C. No. 2(2)STP
/99 dated 3 rd
April, 2004
C. No. 3(17)ST
L&P/2003 dated
3 rd April, 2004
C. No.3(30)STP
/2000(Part-I),
dated 6 th April,
2004
U.O. No. 16(1)
GST /Com /2000
6 th April, 2004
Burden of proof falls on acc
used in case of tax fraud.
Amounts claimed by Usma
nco against sale of stocks
before 1.1.98 may be accepted
against undertaking.
Section 49 relates to sale of
an ongoing taxable activity
and not on closed unit.
Provisional registration
certificate to be issued to
manufacturer/importers.
Adjustment allowed of
input tax not claimed on
stocks acquired up to one
year prior to withdrawal of
exemption.
Section 71 empowers the
Federal Govt to prescribe
special procedure for filing
returns.
1018
1019
1020
1020
1021
1088 Issuance of NOC by the
Customs Collectorate
Karachi for deletion of
MV Kaghan from ship‘s
register.
C. No. 3(17)ST
L&P/2004 dated
6 th April, 2004
Exemption of sales tax on
import of ships under SRO
661(I)/80 provided sales tax
is leviable at the time of
breaking up.
1022