Sales Tax Instructions

Sales Tax Instructions, 2009
4. Accordingly, coercive recovery measures may not be made for the recovery of the sales
tax dues on baggase for the year 1996-97, until the Supreme Court announces the judgment in
appeal. However, sales tax paid/recovered shall not be refunded.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Basit Chaudhry, Second
Secretary (Sales Tax), addressed to Mr. Muhamamd Azhar Iftikhar, Collector of Sales Tax,
Faisalabad.]Copy of letter No.1/73-STT/96, dated 24 th June, 1998 is reproduced below:-
C. NO.1/73-STT/96 DATED 24 TH JUNE, 1998
SUBJECT: SALES TAX ON BAGASSE
I am directed to invite attention to your letter No. PSMA/B-9/97, dated 04.01.1998 and
No.PSMA/A-9/98/477, dated 24.04.1998 on the above subject and to convey that the Federal
Government regrets its inability to accede to your request for exemption of sales tax on bagasse
used in house as fuel for further manufacturer of sugar during the period from 13.06.1996 to
12.06.1997.
2. Your attention is also invited to the judgment passed by the Honourable Lahore High
Court in W. P. No.259/98, inter-ailia disposing W. P. Nos. 29575/97, 2728/98, 4512/98, 4513/98,
2027/98 and 29574/97 on this issue.
3. However, as a special case, the sugar mills may be advised to approach the respective
Collector of Sales Tax for obtaining the facility of payment of amount of sales tax due on such
bagasse in equal monthly installments spread over a period not exceeding 2 years.
[Issued by the CBR, Islamabad, under the signature of Mr. Nisar Muhammad, Secretary (STT),
addressed to the Pakistan Sugar Mills Association, Rashid Plaza, Jinnah Avenue, Karachi.]
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C. NO.1/14-STB/99 DATED 1 ST NOVEMBER, 1999
SUBJECT:-
POSITION OF ORDINANCES PROMULGATED BY THE
PRESIDENT AND A GOVERNOR
I am directed to enclose a copy of the Law, Justice and Human Rights Division,
Islamabad‘s letter No.F.12 (2)/99-Legis, dated 18.10.1999 for your information and
guidance.
2. The continuance of the Sales Tax (Amendment) Ordinance, 1999
(No.XII of 1999) may be treated accordingly.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Abdul Basit Chaudhry,
Second Secretary (Sales Tax), being addressed to the Collector of Sales Tax, Karachi
(East)/(West)Karachi (West/ Hub(Baluchistan)/ Hyderabad/ Multan/ Faisalabad/ Lahore/
Gujranwala/ Rawalpindi/ Peshawar/ Mirpur (AJ&K) and others].
Copy of Letter No.F.12(2)/99-Legis, dated 18.10.1999 is reproduced below:-
LAW, JUSTICE AND HUMAN RIGHTS DIVISION
C. NO.F.12(2)/99-LEGIS DATED 18 TH OCTOBER, 1999