Sales Tax Instructions

(i)
(ii)
Sales Tax Instructions, 2009
That the CBR should devise a methodology for acceptance of one tax invoice for
every day representing all sales on that day to unregistered persons (action by ST
Wing by 20 Feb 2000). The procedure will also cover the entire period since
Distributors were registered.
Collectors to compile lists, in consultation with individual Distributors, about
existing stocks of locally produced tax paid goods as available with each
Distributor on the day of registration. Such lists to be forwarded to CBR by 12-3-
2000 so that Member (ST) and Member (Coord) can take decisions in each case
regarding admissibility of input before 30-4-2000. Only those Distributors are
covered in this category who got registered upto 31-7-1998. Till a final decision,
no orders are to be passed regarding inadmissibility of input and no recoveries
are to be enforced where demands have been already issued or orders have been
passed already.
(iii) Collectors to compile lists before 12-3-2000 regarding declaration of stocks by
registered Distributors indicating delays in filing of such stocks (including nonfiling)
and the consequential action by the department (e.g. denial of input on
account of late filing or non-filing of stocks). Necessary decision regarding
condonation of late filing or non-filing and regarding admissibility of input will
be taken by Member (ST) and Member (Coord) before 30-4-2000. In the
meantime, it may be ensured that orders/recoveries are held in abeyance as at (ii)
above.
(iv)
(v)
Collectors to compile lists before 12-3-2000 of cases of short-payment of sales
tax due to enhancement of tax rate to 15% on 1-12-1998 (one day only). This
category includes payments @ 12.5%. Lists should indicate short-paid amounts.
Decision to be taken by Member (ST) and Member (Coord) by 30-4-2000. Till
then all actions to be withheld as at (ii) above.
List of cases before 12-3-2000 where 1% further tax was not collected and
accounted for by such Distributors during the period 1-7-1998 to 11-7-1998
Decision to be taken by Member (ST) and Member (Coord) by 30-4-2000. Until
then all actions to be held in abeyance as per (ii) above.
2. The lists are to be forwarded by 12-3-2000 positively for each of the
categories mentioned above.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Tahir, Secretary
(Coord), addressed to the Collector, ST, Karachi(East/West)/Hyderabad/ Quetta/Faisalabad/
Gujranwala/ Lahore/ Rawalpindi/ Peshawar/ Mirpur (AJ&K).]
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C.No.4/84-STB/97 DATED 1 ST FEBRUARY, 2000
SUBJECT:- SALES TAX ON TEXTILE PROCESSING UNITS.
I am directed to refer to Board‘s letter of even number dated 28.12.1999 on the
subject noted above and to say that the Board has reviewed the said letter in consultation