Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter Ref. No.IMP/DTM/82/2000, dated
03.10.2000 on the subject cited above and to inform you that under S. No. (5) of para (2)
of SRO 987(I)/99, dated 30.08.1999, the Collector is empowered to grant permission for
shifting of the machinery imported under the said notification. You may, therefore,
approach the concerned Collector for permission accordingly.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Din Textile Mills Ltd., Karachi copy to the Collector of
Sales Tax & Central Excise, (East) Karachi & Collector of Sales Tax & Central Excise, Lahore.]
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C.NO.1(57)STM/2000 DATED 23 RD NOVEMBER, 2000
SUBJECT:-
SALES TAX ARREARS RELATING TO COTTON
I am directed to enclose a copy of Collectorate of Customs, Sales Tax & Central
Excise, Hyderabad‘s letter No.22-GST/CGU/99, dated 21 st November, 2000, on the
above noted subject, containing autographic direction of Member (Sales Tax) as
reproduced below:-
―The spinning units who have not paid the tax involved on cotton cannot claim
input to that extent in terms of section 7(1) of the Sales Tax Act, 1990. Those
who have done this need to be taken to task by way of recovery of tax /
additional tax including penal action.‖
2. You are requested to kindly take action accordingly against all textile
units, who have not paid sales tax on the purchase of ginned cotton but have claimed
input tax adjustment / refund. A progress report may please be sent to the Board within
15 days positively.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Behan Ali Sher, Secretary
(STM&I), addressed to the Collector of Sales Tax & Central Excise, Karachi
(East/West)/Gujranwala/ Peshawar/ Rawalpindi/ Lahore, the Collector of Customs, Sales Tax &
Central Excise, Multan/ Quetta and the Collector of Sales Tax, Faisalabad and copy to the
Collector of Customs, Sales Tax & Central Excise Hyderabad.] Copy of letter No.22-
GST/CGU/99, dated 21 st November, 200 is reproduced below:-
C.NO.22-GST/CGU/99 DATED 21 ST NOVEMBER, 2000
SUBJECT:
SALES TAX ARREARS RELATING TO COTTON
As present an amount of Rs.81.52 million as sales tax and Rs.74.49 million as additional
tax is outstanding against the textile units located within the jurisdiction of your Collectorate.
These arrears, in respect of purchase of cotton form the cotton ginning units located in this
Collectorate, relate to the period prior to issuance of notification No.SRO 118(I)/2000, dated 13 th
March, 2000. Correspondence resting in the relevant files shows that the textile units are reluctant
to pay these arrears because of the judgment of Lahore High Court passed in Writ Petition
No.20602/99, whereby rules 5 and 6 of Special Procedure for Ginning Industry Rules, 1996, were
declared to be ultra vires of the Sales Tax Act, 1990.
2. Attention is invited to the following provisions of the Sales Tax Act, 1990:-