Sales Tax Instructions

Sales Tax Instructions, 2009
non-payment of further tax etc.) as are available to a registered person under the
Act; and
(iii) whether or not on such voluntary registration, his supplies (even if otherwise
exempt under sub-section (1) of section 13) become liable to sales tax and the
exemption stands negated.
2. On the basis of advice received from the Law & Justice Division, the following
answers to the above questions have been ascertained :-
(i)
(ii)
(iii)
A person making supplies of goods exempt under section 13(1) is entitled to
voluntary registration under section 18(1) as provided under section 13(4);
All rights, duties, liabilities, responsibilities and benefits of a "registered
person" including the provisions of section 8, shall accrue to such a
voluntarily registered person; and
Supplies of such voluntarily registered person even if otherwise exempt under
section 13(1) will become liable to sales tax as is clear from the plain reading
of sub-section (4) of section 13.
3. All the field formations of sales tax may take further necessary action
accordingly and ensure that all such voluntarily registered persons pay sales tax due on
their supplies otherwise exempt under section 13(1) read with the Sixth Schedule to the
Sales Tax Act, 1990.
(STP).]
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
********
C. NO.3(8)STP/2000 DATED 11 TH APRIL, 2000
SUBJECT:-
REFUND OF CUSTOM DUTY AND TAXES PAID IN EXCESS
I am directed to enclose a copy of letter dated 11.02.2000 received from Mr.
Sabir Ali S/O Miraj Din along with enclosures on the subject cited above and to direct
you to sanction refund in terms of Section 66 of the Sales Tax Act, 1990 and pay the
same to the claimant, if otherwise admissible. Since the claimant is not registered with
the sales tax department, hence, the Collector of Customs is to grant the refund to him for
which authority as sales tax officer vests with him in terms of SRO 232(I)/91 dated
10.03.1991.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]