Sales Tax Instructions

Sales Tax Instructions, 2009
(ii) the amount of tax paid should be less than the actual tax due (iii) the
miscalculation is not made for the first time. In the instant reference,
these ingredients do not co-exist because due to miscalculation the
amount of tax paid is not less than the actual tax due. These were rather
returns containing the refund of input tax and the amount of refund
claimed in the revised returns is less than that claimed in the original
returns. So there is no loss of revenue to the Government and the penal
provisions of section 33 are not attracted at all in the present case.
Although there is no provision to file the revised returns but the mistakes
in the calculation which is pointed out by the concerned person in good
faith can be corrected and there is no specific bar in the Sales Tax Act in
this respect. This Division concurs the viewpoint of the Collector of
Sales Tax & Central Excise (West), Karachi‖.
4. The above opinion of the Law and Justice Division is circulated only for
guidance. This opinion will however, not in any manner whatsoever, confer any right on
or be used as permission to any registered enrolled person to file revised return on his
own to conceal deliberate or willful attempt or act to underpay the tax liability or claim
refund of the tax amount in excess of what is due under the law or to reduce the amount
of refund willfully claimed in excess. In such cases, the law will follow its own course as
prescribed under the Sales Tax Act, 1990.
[New provision for revised return added in Budget 2003-2004]
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to all the Collectors of Sales Tax & Central Excise.]
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C. NO.4(47)STB/98(Pt-1) DATED 9 TH SEPTEMBER, 2000
SUBJECT:-
PURCHASE OF TAXABLE GOODS FROM REGISTERED
PERSON AND AGAINST PRESCRIBED INVOICES
I am directed to refer to your letter No. Poly./773/76-2000, dated 17.08.2000 on
the subject cited above and to state that sales tax is chargeable on supply of goods. If a
person supplies parts/articles in connection with completion of maintenance/repair work,
then supply of these goods shall be charged to sales tax. While charging sales tax, value
of service may be excluded from the total value of the contract/work order and rest of the
value may be subjected to the levy of sales tax under section 3 of Sales Tax Act, 1990.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to the Deputy Director, State Bank of Pakistan, Central Directorate, I. I.
Chundrigar Road, Karachi.]
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C. NO.3(29)STP/2000 DATED 11 TH SEPTEMBER, 2000
SUBJECT:-
REPRESENTATION OF M/S. AFGHAN CARPET AGAINST
DEMAND OF SALES TAX BY COLLECTOR OF SALES TAX
(EAST), KARACHI.