Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter C. No.1-PA/Coll/2000/267, dated 09.02.2001
on the subject cited above and to say that the Board does not agree with the Collectorate‘s
views.
2. The leasing of land tracts to various persons for the purpose of mining
does not constitute ‗supply‘ but is a ‗rental‘ service, which is presently not liable to sales
tax.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Sales Tax, Faisalabad.]
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C. NO. 3/72-STB/2000 DATED 12 TH APRIL, 2001
SUBJECT:- REFUND CLAIMS PENDING ON ACCOUNT OF
VERIFICATION OF DEPOSIT OF INPUT TAX
I am directed to refer to the decision on the subject above mentioned in the
Minutes of the Meeting of the Collector‘s Conference held on 1 st and 2 nd November, 2000
circulated under Board‘s letter C. No.3/72-STB/2000, dated the 16 th November, 2000.
2. In para 5.2 of the aforementioned Minutes, a time schedule was agreed to
finalize verification of invoices and dispose off all pending refund claims. The last date in
this regard was fixed as 31 st December, 2000. Again in the meeting held on 22.11.2000,
minutes of which were circulated vide C.No.3/72-STB/2000, dated 1 st December, 2000,
the need for finalizing invoice verification was emphasized. However, it is regretted to
note that despite these directions and reminders, the task of invoice verification has not
yet been completed and a number of complaints are being received from exporters that
their claims are held up merely due to verification of invoices.
3. While expressing its dissatisfaction, the Board, in order to dispose off the
old pending claims has now decided that all refund claims filed before 31.12.2000 and
pending only for want of verification of invoices may be sanctioned and paid to the
exporter (if otherwise admissible) if the exporter furnishes an indemnity bond along with
crossed cheque covering the amount of such refund in the name of the Collector. These
cheques and indemnity bonds may be released if invoice is verified and deposit of tax is
confirmed by the respective Sales Tax Collectorates.
4. The verification in all cases covered under para 3 should be completed
latest by 30.06.2001. Further delay in this regard would be viewed seriously by the
Board.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Sales Tax & Central Excise,
Peshawar, Rawalpindi, Gujranwala, (Eat)Karachi, (West) Karachi, Lahore, Collectorate of