Sales Tax Instructions

Sales Tax Instructions, 2009
1490 Excise duty refund claims
filed by payphone
companies.
1491 Overruling of subject
raised by CRRAS system
while processing sales tax
refund claims.
1492 Adjudication cases
pertaining to DTRE
scheme
1493 Adjustment advice in
terms of SRO. 666(I)/
2005 dated 26.05.2006.
U. O. No.F.1(17)
CEB/96 dt 28 th
October, 2006
C. No. 1(3)CEB
/04 (Pt) dated 31 st
October, 2006
C.No.4(20)DTRE
/2006 dated 31 st
October, 2006
C.No.3(4)ST-L&
P/2005 dated 14 th
November, 2006
Refund obtained by pay
phone companies was
illegal.
Overruling of objections
raised by system relating to
incomplete information of
refund claims.
DTRE adjudication to be
done by Regulatory Collect
orate which gave approvals.
New format of Sales Tax
Return in terms of SRO
666(I)/ 2005.
1432
1436
1437
1437
1494 Constitution petition Nos.
1473, 1474 and 1479/06
filed by ghee / oil mills in
Sindhi High Court.
1495 Progress regarding
liquidation of refund
pendency.
1496 Policy directives regard
ing airs issued by the
directorate general of
inspection & internal
audit.
1497 Audit of refund claims by
chartered accountants
under SRO 487(I)/2006.
C. No. 2(2)STJ
/06 dated 18 th
November, 2006
C.No.1(56)STM
/2006 dated 20 th
November, 2006
C. No. (26) PAC
DAC/IDT/2006
dated 21 st
November, 2006
C. No. 1(20)STM
/2006 dated 23 rd
November, 2006
Past liability of the ghee/oil
units for the period
1.7.2004 to 31.12.2005
challenged by some units.
Backlog of refund cases to
be cleared by 31 st
December, 2006.
The Audit & Inspection
Reports received from
Inspection & Internal Audit
shall be treated at par with
that of DRRA.
Collectors to contact the
C.A firms conducting the
audit of refund claims.
1438
1439
1441
1441
1498 Extension in time limit of
60 days for filing of sales
tax refund claim
documents.
1499 Waiver for submission of
monthly invoice
summary.
1500 Value of supply for
imported coal.
C. No. 2(1)ST-
L&P / 2000 (Pt)
dated 25 th
November, 2006
Sales Tax Circu
lar No. 7 of 2006
C.No.1/2-STB/
2006 dated 25 th
November, 2006
C. No. 1/1-STB
/2006 (Pt) dated
27th November,
2006
Condonation of time limit
of refund claims filed prior
to 1.7.06, if documents are
given by 31.12.06.
Monthly invoice summary
not required by steel
melters (excluding compo
site units) and computer
industry.
Provisions of SRO 544(I)
/2006 are only applicable
for locally produced coal
from mines and not
applicable to imported coal.
1442
1443
1444