Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to Director General Procurement (Army), Ministry of Defence, Rawalpindi
& copy to all Collectors of Sales Tax Secretary (ST Education).]
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C.No.3(1)STP/98 DATED 9 TH JANUARY, 2001
SUBJECT:-
PROPER INTERPRETATION OF THE PROVISIONS OF
SECTION 9 OF THE SALES TAX ACT, 1990.
I am directed to refer to your letters No.PO/CE/28/697, dated 31 st October, 2000
and No.PO/CE/28/01765, DATED 16 th November, 2000 on the subject cited above and
to inform that SRO 696 (I)/96 dated 22 nd August, 1996 clearly mentions that if the goods
supplied are returned by the buyer within 90 days of the supply on the ground that the
goods were damaged or of sub-standard quality, the buyer shall issue Debit Note and
supplier shall issue Credit Note and shall make such adjustments in the record as are
prescribed. There is no provision in the said rules for issuance of Debit and Credit Note
in case of change in value of supplies due to quality claims, weight, disputes etc. This has
already been clarified in para-2 in Board‘s letter of even number dated 8 th January, 1999
(copy enclosed). However, in case of ginned cotton the Special Procedure for Ginning
Industry Rules, 1996 already allows a period of six (06) days for settlement of terms, if
any, about quantity and value. Board is of the view that this period should suffice to settle
the disputes of price or quantity between buyer and seller.
2. It is, therefore, reiterated that the scope of SRO 696(I)/96 dated 22 nd
August, 1996 cannot be extended beyond the parameters envisaged therein.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s All Pakistan Textile Mills Association, Karachi. Copy
endorsed to all the Collectors of Sales Tax and Secretary (ST.Education).]
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C. NO.3/(54) STP/99 DATED 11 TH JANUARY, 2001
SUBJECT:-
ORDER DATED 27.10.2000 OF APPELLATE TRIBUNAL,
KARACHI BENCH, KARACHI IN THE CASE OF M/S.
NOVARTIS (PAKISTAN) LTD.
I am directed to refer to enclose a copy of order dated 27.10.2000 of the
Appellate Tribunal Karachi Bench, Karachi in the case M/s Novartis (Pakistan) Ltd., (S.T
Appeal No. K-193/2000) which has been applied to five other cases, and to say that the
Appellate Tribunal has based its decision on an uncirculated U.O. Note of the Ministry of
Law and on an order of the Indian Supreme Court. It is, therefore, requested that an
appeal against the above order may be filed at the earliest on, inter alia, the following
points:-
The Board having strong reservations against Law Division‘s ruling has already
sent reference for review of the decision on a number of grounds (copy