Sales Tax Instructions

Sales Tax Instructions, 2009
adjustment or deduction, or refund, repayment of drawback or zero-rating etc. of tax
under this Act.‖
Section 73 is applicable on transactions which is exceeding Rs.50,000/- and against which
payment is made and does not apply on credit transactions.
These clarifications are also based on the decisions of Honourable Courts:
(a) High Court vide it W.P. No. 20602 of 1999 dated 16-11-1999 has declared rules
5 & 6 of the Special Procedure for Ginning Industry Rules, 1996 as ultra vires.
The objective of the WRIT as per para 5 of the decision was to resolve the
dispute on the question as to whether the respondents can ask the recipients of
taxable supply to collect & pay the Sales Tax.
(b)
Supreme Court Civil Appeals Nos. 1094 to 1303 and 1328 to
1343 of 2000 has also declared the rule to be inapplicable.
It is further mentioned here that this Collectorate started the practice of checking
the payment proofs at the time of sanctioning of deferred amounts on the
telephonic clarification of Chief Sales Tax dated 25.01.2001.
It is, therefore, requested that views on the above said matter be forwarded at the
earliest.
[Issued by the Collectorate of Sales Tax & Central Excise, Lahore, under the signature of
Mr. Umar Farooq, Collector, addressed to Dr.Ashfaq Ahmed Tunio, Secretary (STP), Central
Board of Revenue, Islamabad.]
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C. NO. 1(230)STJ/98 DATED 20 TH MARCH, 2001
SUBJECT:-
COMPILATION OF AUTHENTIC ARREARS STATEMENT
REGARDING SALES TAX.
I am directed to refer to the subject cited above and to say that almost two
months have elapsed since the details of the top 10 sales tax defaulters‘ cases were
received from you. Board has examined details of these cases and observed that special
efforts are required to be made at your personal level to pursue recovery in these cases
vigorously. While Board will shortly convey its decisions in the cases where Board has
granted stay, you may take the following measures immediately in other cases:
(i)
In case where six months period has expired since the stay was granted
by the Court or Tribunal, you may file application in the Court/Tribunal
for grant of NOC for recovery (a special officer to be deputed for this
task).