Sales Tax Instructions

Sales Tax Instructions, 2009
a registered person ‗in the normal and continuous course of business activity‘ as a
‗frequent and constant supply‘ or otherwise, and there can be no exemption on
presumptions.
3. The Collectorates are therefore advised to recover sales tax on all such
supplies, and to immediately file appeals in case any orders to the contrary have been
passed by adjudicating / appellate fora. A list of such cases decided so far against the
above view point may be furnished to the Board urgently, giving following particulars:
(vi)
(vii)
(viii)
(ix)
(x)
Name, address and registration No. of the unit.
Particulars of goods their value and amount of sales tax involved.
Order No. & date.
Name & designation of adjudicating officer.
Whether any appeal has been filed by the Collectorate, if so is present
status.
4. In case the matter is in a Superior Court, the Collectorate should engage
a good counsel, properly briefed, to defend the department. Collector of Sales Tax &
Central Excise (East/West), Karachi is especially advised to strongly pursue the appeals
presently pending in the Sindh High Court. A brief, which gives some points supporting
Board‘s view is enclosed for information. Further points / arguments may be developed
and presented by the Collectorates. The Collectorates are advised to keep the Board
posted of the developments in the matter.
Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Sales Tax & Central Excise,
Karachi (East/West), Lahore/ Gujranwala/ Rawalpindi/ Peshawar; the Collector, Collectorate of
Customs, Sales Tax & Central Excise, Hyderabad, Multan, Quetta and the Collector, Collectorate
of Sales Tax, Faisalabad.]
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C.No.1(3)STR/2000(Pt) DATED 15 TH SEPTEMBER, 2001
SUBJECT:-
ADJUSTMENT OF INPUT TAX ON ELECTRICITY BILLS.
I am directed to refer to your letter No.ST(AC(H)(MC)PF/ 2001/9786 dated 5 th
September, 2001 on the subject cited above and to say that in all cases where a registered
person is unable to claim input tax on his purchases on account of late receipt of sales tax