Sales Tax Instructions

Sales Tax Instructions, 2009
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
collaborations with Central Board of Revenue and TEPI.
The element of wastages.
Assessment of value addition by each of these sub-sectors.
Remedial measures to eliminate fake / flying invoices in textile sector.
Issues relating to payment of export refunds.
Coordination with the Collectorates, concerned trade bodies, the
Organization of Textile Commissioner, Special Zone of Income Tax and
other forums for the purposes of above objectives.
Outsourcing for determination of any of the above objectives from
ICMAP, ICAP, Textile College and other specialized bodies.
2. The Headquarter of the Chief, Sales Tax (Textile Sector) shall be in the
Collectorate of Sales Tax at Lahore. The Chief (Textile Sector) will coordinate with the
Collectorate of Faisalabad, Multan and Karachi.
3. The Chief, Sales Tax (Textile Sector) CBR shall directly report to the
Member (Sales Tax), CBR. The Collectorate of Sales Tax, Lahore shall provide the
requisite logistic support, office accommodation, vehicles, telephone, office equipment,
funds to cater for the day to day expenditure, traveling expenses form the existing budget
grant and the requisite number of support staff to this newly created establishment.
4. All the Collectorates of Sales Tax shall promptly respond to the queries,
correspondence and exercise undertaken by the Chief, Sale Tax (Textile Sector) so as to
achieve the above referred objectives.
5. The functions and working modalities of this cell may be further
modified as and when so required by the Central Board of Revenue.
6. This issues with the approval of the Chairman, Central Board of
Revenue, Islamabad.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Falak Sher, Member (Sales
tax) & copy to all the Collectors of Sales Tax & Central Excise; S. A. to Chairman; P. S. to
Member (Sales Tax), Chief (Admn.); Chief, Sales Tax (Textile Sector) & AGPR-sub-office,
Lahore.]
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C. NO. 3(15)ST-L&P/2001, DATED 2 ND OCTOBER, 2001
SUBJECT:-
ANOMALY IN CATEGORIZATION OF RETAILER UNDER
SECTIONS 14 AND 3AA READ WITH SRO 550(I)/98
RESPECTIVELY OF SALES TAX ACT, 1990
I am directed to refer to your letter dated 10.09.2001 on the subject cited above
and to say that your request has been examined in the Board and it was observed that as
M/s. Ruby Traders themselves applied for registration as ‗Retailer‘. The Collectorate‘s