Sales Tax Instructions

Sales Tax Instructions, 2009
irrespective of PCT Heading under Sl. No.3 (iv) of the Sixth Schedule to the Sales Tax
Act, 1990.
3. The held up consignments of dried milk (other than milk-based food
preparations of heading 19.01) may be released TODAY of such a milk was also released
by the Customs free of sales tax during the period from 01.07.1996 to 27.03.1998 i.e.
before issuance of SRO 198(I)/98 dated 28.03.1998.
4. Thereafter, a detailed reference may be sent to CBR stating as to how:-
these milk preparations are considered as milk based food preparations; and
these were released free of sales tax during the period from 01.07.96 to 23.03.98
i.e., before issuance of SRO.198(I)/98 dated 28.03.98.
5. Please ensure compliance about release of consignment TODAY and
report by 31.08.99.
[Issued by the CBR, Islamabad, under the signature of Mr. S. M. Kazimi, Member (Sales
Tax), addressed to Dr. Manzoor Ahmad, Collector of Customs (Appraisement), Customs House,
Karachi.]
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C. NO.3/39-STP/98 DATED 28 TH AUGUST, 1999
SUBJECT:- INPUT TAX REFUND TO MANUFACTURERS –
INSTRUCTIONS REGARDING
I am directed to enclose a copy of Standing Order No.10/1999 dated 21.08.1999
on the above subject received from Collector Sales Tax, Lahore for information and
necessary action.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to the Collector of Sales Tax, Karachi (East)/ Karachi(West)/ Gujranwala/
Faisalabad/ Hyderabad/ Multan/Hub(Baluchistan)/ Peshawar/ Rawalpindi/ Mirpur (AJ&K).
Copy of Standing Order No. 10/99, dated 21.08.99 is reproduced below:-
STANDING ORDER NO.10/1999 DATED 21 ST AUGUST, 1999
SUBJECT:
INPUT TAX REFUND TO MANUFACTURERS – INSTRUCTIONS
REGARDING
It is clarified and confirmed for the information of all concerned that such manufacturers
who are only making local supplies and are not engaged in export activity are not entitled to claim
or take refund of input tax under section 10 of the Sales Tax Act, 1990 read with Notification SRO
695(I)/96 dated 22.08.1996, SRO 825(I)/98, dated 21.07.1998 and Board‘s letter C. No. 3(39)
STP/96 dated 21.10.1998, unless the condition of one year mentioned in the first proviso to subsection
(1) of section 10 of the Sales Tax Act, 1990, has been fulfilled or the conditions (overpayment
through inadvertence, error or misconstruction) of Section 66 of the Sales Tax Act, 1990,
are satisfied.
[Issued by the Collectorate of S. T. Lahore, under the signature of Mr. Iftikhar Qutub,
Collector, vide File C. No.03-ST/Misc/reg/96/II/780, dated 21.08.1999.]