Sales Tax Instructions

Sales Tax Instructions, 2009
987(I)/99, the purchaser takes upon himself the liability to pay the tax in case the
conditions of the notification are not fulfilled. Since the liability is upon the purchaser it
would be possible to effect recovery from him only when the indemnity bond is
submitted to the Collectorate where he is registered. Therefore, the indemnity bond
should be furnished to the Collectorate where the purchaser is registered. A copy of the
indemnity bond and the subsequent installation certificate should however, be furnished
to the supplier and the Collectorate where the supplier is registered, for information, and
record and audit purposes.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to the Collector of Sales Tax Hyderabad. Copy endorsed to all
other Collectors of Sales Tax.]
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C.No.3(16)STP/2000 DATED 8 TH OCTOBER, 2001
SUBJECT:-
SPECIAL AUDIT REPORTS UNDER SECTION 32-A OF THE
SALES TAX ACT, 1990 FOR PREPARATION OF
CONTRAVENTION REPORTS.
A question has arisen whether the Adjudication Collectorates should directly
issue Show Cause Notices on the basis of the audit reports or Executive Collectorates are
required to prepare contravention reports thereon before show cause notices can be
issued.
2. The matter has been considered in the Board and it has been observed
that usually, the audit reports contain voluminous material, consisting of general
observations, statements, annexures, portions confirming correctness of record as well as