Sales Tax Instructions

Sales Tax Instructions, 2009
2. It is therefore, clarified that all such milk preparations as are obtained by
replacement of one of the constituents by another substance may be classified under PCT
heading 1901.1010 irrespective of the fact whether it has been fortified with vitamins or
minerals, etc.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to the Collector of Customs, Port Qasim, Karachi. Copy endorsed
to all the Collectors of Sales Tax, Customs and Central Excise.]
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C. NO. 2(1)STP/2000 (Pt.III), DATED 23 RD APRIL, 2001
SUBJECT:-
COMPLAINTS REGARDING PROCEDURE ADOPTED IN
VARIOUS COLLECTORATES UNDER SRO. 417(I)/2000,
DATED 20.06.2000
It has been brought to the CBR‘s notice that taxpayers seeking refund under the
provisions of the subject SRO are facing serious difficulties in certain Collectorates on
account of insistence by the Collectorates that ―supportive documents‖ regarding any
refund claim can be filed in the Collectorate only after the same have been requisitioned
in writing by that Collectorate. Such an approach is a travesty of the very scheme of
SRO. 417(I)/2000 which implies that the taxpayer will provide supporting documents to
the Collectorate at his earliest convenience and that the Collectorate would call for the
same only when ―such supportive documents, have not been so received‖ in terms of rule
4(2) of the said SRO.
2. It is, therefore, directed that whenever any claimant of refund submits the
supportive documents for the refund claim emanating from this tax return, the same shall
be received by the Collectorate under a formal receipt bearing the date of submission of
such supporting documents. Necessary formalities in terms of SRO 417(I)/2000 should
then be speeded up thereunder.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Iftikhar Qutab, Chief
(Sales Tax-II), addressed to the Collector of Sales Tax & Central Excise (East)/West) Karachi, the
Collector of Sales Tax & Central Excise, Peshawar/ Rawalpindi/ Lahore/ Faisalabad/Gujranwala
and the Collector of Customs, Sales Tax & Central Excise, Hyderababd/ Quetta/ Multan.]
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C.No.3(13)STP/96 DATED 23 RD APRIL, 2001