Sales Tax Instructions

Sales Tax Instructions, 2009
[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,
Lahore.]
********
C. NO. 1(33)STP/93 (Pt-III), DATED 24 TH SEPTEMBER, 2001
SUBJECT:- NO RESPONSE FOR OUR LETTER DATED 22.08.2001
I am directed to refer to your letter No. nil dated the 06.10.2001 on the subject
cited above and to say that if a case was adjudged or certain liability assessed against a
person, he was required to deposit the principal amount of sales tax adjudged / assessed
against him and prescribed portion of additional tax in order to avail the benefit of a sales
tax amnesty scheme. The question of adjustment of input tax should have been raised at
the adjudicating or appellate forum, and the taxpayer could not unilaterally reduce an
adjudged or assessed amount.
2. On the other hand, where the taxpayer voluntarily paid the amount of tax
under an amnesty scheme before assessment or adjudication, he was entitled to deposit
the net amount of tax after adjustment of input tax to discharge his liability, if he held
valid tax invoices or bills of entry showing purchase or import of said goods. Such
adjustment however was obviously subject to the conditions laid down in sections 7 and 8
of the Sales Tax Act, 1990 read with the Apportionment of Input Tax Rules, 1996 and
other relevant rules or notifications.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Afzal Awan, Advocate, Awan Law Associates, Karachi and
to copy to Collector, Collectorate of Sales Tax & Central Excise, Peshawar/ Rawalpindi/
Gujranwala/ (East/West), Karachi/ Lahore/ Hyderabad/ Quetta/ Faisalabad/ Multan.]
********
C. NO. 3(17)ST-L&P/2001, DATED 28 TH SEPTEMBER, 2001
SUBJECT:-
ESTABLISHMENT OF OFFICE OF THE CHIEF, SALES TAX
CBR (TEXTILE SECTOR) AT LAHORE.
It has been decided to establish a cell of CBR at Lahore to deal with the sales tax
matters pertaining to textile sector. Headed by the Chief, Sales Tax (Textile Sector) this
office will consist of one Secretary, one Cost Accountant, one Deputy Collector /
Assistant Collector, a few personnel from computer as well Senior Auditors / Auditors
and the other ancillary staff. Functions of the office of Chief, Sales Tax (Textile Sector)
shall be as under:-
(i)
(ii)
Identification of issues hampering compliance by the sub-sectors of
textile industry, viz. ginning, spinning, weaving, processing and knitting
with regard to sales tax.
Determination of input and out put ratios of these sub-sectors in