Sales Tax Instructions

Sales Tax Instructions, 2009
1112 Relaxation in one clause
of section 73 for sales tax
refund.
1113 Payment of sales tax by
the electricity generating
units.
1114 Recovery of audit
detections. [See also 3(11)
ST-L&P/04, dt 5.5.04, &
18.05.04, 3(11) ST-L&P/04,
dt 7.6.04, No.1(18)STP/
2002 dt 25.5. 04,No.3(10)St-
L&P/2003, dt 7.6.04 & 3(11
)St-L&P/2004, dt 2.6. 2004]
1115 Case of under hardship in
respect of M/S. Aryan
Steel Industries (Pvt.)
Limited.
1116 Clarification regarding
Sales Tax Ruling /
Instruction No.08/2003
dated 18 th April, 2003.
1117 Condonation of out of tax
period input adjustment.
1118 FTO censures sales tax
officials for not advising
taxpayers about rules.
1119 Sales tax jewelers
(retailers).
C. No.3(3)ST-
L&P/2004, dated
20 th May, 2004
C. No. 1(3)STR
/2000, dated 24 th
May, 2004
C. No.1(18)STP
/2002, dated 25 th
May, 2004.
C. No. 3(3)ST-
L&P/2004 dated
25 th May, 2004
C. No. 3(36)STP
/99 Vol. – I dated
26 th May, 2004
Sales Tax Gen
eral Order No.2
of 2004, dated
27 th May, 2004
C. No.1(14)STC
/2004, dated 29 th
May, 2004
C. No. 3(13)STP
/2000 (Vol.-I), dt
29 th May, 2004
Sec 73 fulfilled if amount is
withdrawn from the bank
account of buyer, entries
made in cash book and pay
order/draft made from any
other bank by the buyer in
seller‘s name.
The captive/private power
generating units to issue
invoices for electricity supp
lied during a month imme
diately after close of month.
On issuance of SRO
247(I)/2004, Board‘s letter
bearingC. No.2(1)M(Audit)
/02 dated 6.11.2002
withdrawn w.e.f 5.5.2004.
Sec 73 fulfilled if amount is
withdrawn from the bank
account of buyer, entries
made in cash book and pay
order/draft made from any
other bank by the buyer in
seller‘s name.
A person is not required to
open an account in other
cities. He can prepare a
banking instrument from a
bank for sec 73.
Input tax claimed/ adjusted
by the registered person out
of the relevant tax period is
a procedural lapse and CBR
condones the delay.
Sales Tax Staff to give
prompt response and proper
guidance to the taxpayers.
Jewellers registered as
retailers may avail benefit
of SRO 246(I)/2004.
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