Sales Tax Instructions

Sales Tax Instructions, 2009
and these had not been sold by the beverages companies. Thus, there was no question of output
tax on refrigerators and bottles.
2. The representative however requested for another meeting to represent their point of
view regarding actual retail and payment of sales tax on refrigerators and bottles sold to their
dealers/retailers.
3. This Collectorate has already requested the CBR that the definition of retail price in
section 2(27) may be substituted as follows:-
―Retail price means the price actually charged by a retailer inclusive of all charges, expenses and
taxes (other than sales tax) from an individual buyer cum consumer, if more than one such price is
charged by a retailer for the same brand or variety of article, the highest of such retail price.‖
4. It is also proposed that the adjustment/ deduction of input tax on refrigerators and bottles
may also be disallowed as per provisions of section 8 of the Sales Tax Act, 1990 as the
refrigerators are to used by the manufacturer of aerated beverages and bottles are of repetitive
use and are generally sold to the dealers /retailers either against cash or against a guarantee
money.
5. The CBR is requested to examine the above stated proposals for immediate
implementation and advise for future course of action as a meeting for final decision is scheduled
to be held with the beverage manufacturers within the week.
[Issued by Collectorate of Sales Tax & Central Excise (West), Karachi under the
signature of Mr. Muhammad Ramzan, Collector.]
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SALES TAX GENERAL ORDER NO.3/2000
C.No.2(1)STP/2000 (Pt) DATED 31 ST AUGUST, 2000
SUBJECT:-
CLARIFICATION REGARDING REFUND RULES 2000 ISSUED
VIDE NOTIFICATION NO.SRO.417(I)/2000 DATED 20.6.2000.
Central Board of Revenue vide its letter C.No. 3(10)STP/2000 dated 11-8-2000
has relaxed the condition of the same state goods or continuous chain tax invoices
stipulated in the Sales Tax Refund Rules, 2000 in respect of such inputs as are purchased
or acquired up to 31st August 2000 provided that outputs manufactured or produced
therefrom are exported upto 30 th September, 2000.
2. Since documentation of textile sector is in progress, Board has further
decided that in case of textile made-ups, only such refund claims shall be entertained if
these are supported with input tax invoices upto the value of 75% of the total inputs‘
value and are otherwise in order and refund in such cases shall be paid only in respect of
such input tax invoices. This bench mark will stand enhanced to 80% with effect from 1 st
January, 2001 till 30 th March, 2001, whereafter only such refund claims of textile made
ups shall be entertained which are supported with input tax invoices upto at least 90% of
the total inputs‘ value.
3. The Collectors of Sales Tax are directed to ensure strict compliance of
these instructions.