Sales Tax Instructions

Sales Tax Instructions, 2009
(v)
(vi)
(vii)
Entry of invoices should be made on gate register which may also be prescribed
under section 22. This measure is having the logic indicated above.
In case where one registered person issue invoice to another registered person and
he, in turn, sells the same goods without any further conversion, the reference
number of previous invoices as well as registration number of the supplier
mentioned thereon may be required to be entered on the fresh invoice so that it may
be checked that how many hands have been changed for single unchanged
consignment.
Separate / special penalties upto 50% of the tax involved may be prescribed under
section 33 for issuing as well as for using flying invoices as majority of beneficiaries
of flying invoices have knowledge to the effect that the invoice is flying.
The Collectorate of Sales Tax, Faisalabad has detected following cases in which phenomenon of
flying invoices was found in one way or the other:-
S. Name of the unit Sales Tax involved Remarks
No.
(in million)
1 M/s. Nishat Mills
Ltd., Faisalababd.
54.576 Pending in Appellate
Tribunal
2. M/s. Bismillah Textile 50.000 Recovered
Mills, Faisalabad.
3. M/s. Arzoo Textile
Mills, Faisalabad.
4. M/s. Raza Nazir & 10.500 Recovered
Co., Faisalabad.
5. M/s. Pacific Trading 8.000 1.1 millin recovered
Industry
6. M/s. Weavetex
51.277 Pending in Tribunal
International
7. M/s. Rabia Textile 22.119 Pending in Tribunal
[Issued by the Collectorate of Sales tax, Faisalabad, under the signature of Mr.
Muhammad Ashraf Khan, Collector, addressed to the Member (Sales Tax), Central Board of
Revenue, Islamabad.]
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C.No.3(36)STP/99 DATED 27 TH JUNE, 2001
SUBJECT:-
IMPLICATIONS OF THE NEWLY ADDED PROVISO IN
SECTION 73.
I am directed to refer to the above subject and to say that some queries have been
raised by certain quarters whether under the new proviso to section 73 of the Sales Tax