Sales Tax Instructions

Sales Tax Instructions, 2009
1309 Power to write-off irrecov
erable demand of indirect
taxes (customs, sales tax
& central excise) duty and
allied surcharges, by the
various officers working
under the administrative
control of the Central
Board of Revenue.
1310 Applicability of SRO
666(I)/2005 dated
30.06.2005 to authorized
distributors.
1311 SRO 538(I)/2005 dated
06.06.2005 – clarification
thereof.
1312 Import of pharmaceutical
raw materials under SRO
211(I)/2002 dated
04.06.2002.
1313 Audit of sales tax by
RRA.
1314 SRO 538(I)/2005 dated
06.06.2005- clarification
regarding.
1315 Capping of input tax on
chemical.
1316 Sales tax amnesty under
SRO 520(I)/2005 dated
06.06.2005- M/s Medora
of London & General
Cosmetics (Pvt.) Ltd.
1317 Special procedure for
payment of sales tax by
commercial importers on
value addition.
C. No. 6(1)PAC
/DAC/IDT/2005
dated 14 th July,
2005
C. No. 3(4)ST-
L&P/05 dated
15 th July, 2005
C. No.3(7)ST
L&P/05, dated
15 th July, 2005
C. No. 1/51-STT
/96 dated 16 th
July, 2005
C.No.1(1)ST Ext.
Audit / 2004, dt
21 st July, 2005
C. No. 3(7)ST
L&P /05, dated
21 st July, 2005
C.No.1/22-STB
/2002, dated 26 th
July, 2005
C.No.4(18)STM
/2003 dated 28 th
July, 2005
C. No. 3(12) ST
L&P/04 dated
29 th July, 2005
Collectorate to write-off all
the cases in which recovery
of outstanding amounts
could not be effected,
despite exhausting all the
legal formalities and there
is no chance of there
recovery, in future also.
Distributors of 3 rd schedule
goods are allowed to carry
over the purchases made in
a tax period, which have
not been utilized/supplied.
Under SRO 538(I)/2005,
30 th Sept, 05 is declared as
cut-off date for declaration
of sales tax paid stocks for
claiming refund.
Certificate from Ministry of
Health is not required for
release of consignments of
pharmaceutical raw materi
als without payment of sale
tax vide SRO 673(I)/2005.
Complaint of RRA regard
ing non-production and late
production of record.
FIFO method be adopted
for adjusting the stock on
which refund has already
been paid.
Maximum capping for refu
nd on chemicals used in lea
ther finishing is 1% of FOB
value allowed w.e.f 06.06.
05 and 4% on prior exports.
Unless enough evidence for
proving legality and mens
rea exists, the cases may be
treated as one under section
36(2) of the Act.
Concept of carry forward in
the return-cum-payment
challan for commercial
importers prior to budget
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