Sales Tax Instructions

(ii)
Sales Tax Instructions, 2009
M/s. TCP (Pvt.) Ltd. have not maintained their record as prescribed
under SRO 558(I)/2000, dated 12.08.2000 and have not furnished
statement of cotton purchased and exported;
(iii) They have not furnished delivery note as envisaged in Rule 4 of SRO
558(I)/2000, dated 12.08.2000 to prove the receipt of Cotton Bales.
2. The Collector has also reported that Mr. Zahid Hussain of TCP met him
on 14.11.2000 and has shown TCP‘s inability of confirming Mate Receipt number and
date. Trading Corporation of Pakistan has requested that the discrepancies pointed out by
the Collectorate be condoned and their refund claims be paid on top priority. They have
also insisted for advance refund of sales tax amounting to 80% of the admissible refund
on 1,13,314 bales for which no documents showing export have been submitted. The
representative of M/s. TCP (Pvt.) Ltd. was informed that there is no provision in the Sales
Tax Act, 1990 to allow adhoc/advance refund of sales tax as production of shipping bills
indicating Mate receipt number with date is mandatory as per rule 9(v) of SRO.
417(I)/2000, dated 20.06.2000.
3. TCP may please be advised to complete the documents mentioned above
so that the due refunds get sanctioned without delay. The compliant for delay in sanction
of refunds by the Collectorate of Sales Tax would be justified only if the prescribed
documents have been provided.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Deputy Secretary (Mr.Tariq Ahad Nawaz), Ministry of
Commerce, Islamabad.]
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C.No.2(38)STP/97 DATED 18 TH NOVEMBER, 2000
SUBJECT:-
SALES TAX EXEMPTION FOR PATA AND FATA IMPORTERS.
I am directed to refer to your letter No.nil dated 28.9.2000 on the above subject
and to say that any importer while clearing taxable goods through any customs port or
customs station in Pakistan, is required to comply with the provisions of Sales Tax
General order No.3/1998 dated 31.7.1998. The importers hailing from Tribal areas and
Azad Jammu & Kashmir are registered under section 18 of the Sales Tax Act, 1990, read
with section 13(4) thereof. As is clear from the Sales Tax General Order No.2/2000 dated
11.4.2000 (copy enclosed), supplies of taxable goods by such registered importers are
liable to sales tax irrespective of the domicile of the buyer/consumer of such goods.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to M/s A&Z Corporation, Mingora Swat. Copy endorsed to all the
Collectors of Sales Tax & Central Excise and Secretary (STE).]
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C.NO.3(9)STP/99 (Pt.) DATED 18 TH NOVEMBER, 2000
SUBJECT:-
ISSUANCE OF NOC FOR TRANSFER OF MACHINERY UNDER
SRO NO.987(I)/99, DATED 30.08.1999