Sales Tax Instructions

Sales Tax Instructions, 2009
registration certificates from the respective Collectors of Sales Tax and thereafter the
concerned accounts officers may pass their bills after deducting sales tax due on the bills,
under intimation to the respective Collectors.
4. As regards the suppliers who still fail to produce sales tax registration
certificates, full particulars of such suppliers may be furnished to the Board alongwith the
amounts of the bills and sales tax involved therein. Decision about such category of cases
shall be taken by the Board on receipt of this information.
[Issued by the CBR, Islamabad under the signature of Dr.Ashfaq Ahmed Tunio, Secretary
(ST L&P) addressed to the Accounts Officer (Accounts), office of the Auditor General of Pakistan,
Islamabad. Copy endorsed to all the Collectors of Sales Tax for information and coordination
with the respective Audit/Accounts officers and AGPR Lahore/Karachi/Quetta/ Peshawar
/Islamabad.]
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C.No.1(219)STJ/99-Pt DATED 29 TH JANUARY, 2001
SUBJECT:-
CLARIFICATION REGARDING APPLICABILITY OF THE
ORDERS OF HONOURABLE HIGH COURT PESHWAR M/S
LUCKY CEMENT ETC -–W.P. NOS.1163/ 2000, 1182/2000 AND
1145/2000.
M/s Bestway Cement, Lucky Cement and Nizampur Cement alongwith one of
their dealers/distributors filed the subject writ petitions in the Peshawar High Court,
Peshawar challenging the chargeability of sales tax from their dealers/distributors on the
ground that their supplies being exempt from sales tax under SRO.561(I)/94 dated 9 th
June, 1994, their dealers/distributors are not liable to sales tax on the sale of their
products. The Honourable Court was pleased to direct the maintenance of status-quo vide
their interim order dated 11 th November, 2000.
2. The Board was, however, of the view that orders of the Peshawar High
Court are applicable in the jurisdiction of NWFP and to the extent of petitioners only and
do not have general applicability. The issue was referred to the Law & Justice Division
for their advice in the following words:-
―Central Board of Revenue is of the view that the benefit of the orders passed in
the writ petition can only be availed by the petitioner/dealer who filed writ
petition and no benefit whatsoever can be gained by any other dealer/distributor.
Further, the jurisdiction of Peshawar High Court is limited within its territorial
area and cannot be extended to other provinces.‖
3. The Law & Justice Division has endorsed the above view point of the
CBR. It is, therefore clarified that interim orders of the Peshawar High Court in the
subject writ petitions are applicable in the province of the NWFP only and to the extent
of petitioners/dealers who filed these writ petitions and no benefit can be gained by any
other dealer/distributor.