Sales Tax Instructions

Sales Tax Instructions, 2009
paras relating to violations of law. It is not practical to expect the Adjudicating Officer to
sift through the record in order to issue show cause notices.
3. It is therefore, ruled that the Executive Collectorates should first prepare
proper contravention cases on the basis of the said audit reports, specifically detailing the
offenses committed and the provisions of law violated. These contravention reports
should be expeditiously sent to the concerned adjudicating officer, who is responsible to
ensure that show cause notice is issued in each case within the time limit prescribed
under the law.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to all the Collectors of Sales Tax.]
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C.No.4/93-STB/97 DATED 9 TH OCTOBER, 2001
SUBJECT:-
COLLECTION OF SALES TAX FROM STEEL MELTERS AND
STEEL RE-ROLLING MILLS.
I am directed to refer to the subject cited above and to say that the Pakistan Steel
Re-rolling Mills Association made a representation regarding certain issues arising in
their industry. The issues were examined in the Board, and the following decisions have
been taken in consultation with the Association:-
(i)
(ii)
The category ‗semi automatic‘ mentioned in the Board‘s letter of even
number dated 24 th April, 2001 (copy enclosed) may be treated as
omitted, so as to restore the past categorization of automatic and nonautomatic
mills.
The Board agrees with the Association‘s proposal that minimum
conversion cost of Rs.2500 per tonne may be taken for the purpose of