Sales Tax Instructions

Sales Tax Instructions, 2009
AND WHEREAS the President is satisfied that circumstances exist which
render it necessary to take immediate action.
NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the
Fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999,
read with the Provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise
of all powers enabling him in that behalf, the President of the Islamic Republic of
Pakistan is pleased to make and promulgate the following Ordinance:
1. Short title and commencement. (1) This Ordinance may be called the Sales Tax
(Amendment) Ordinance, 2002.
(2) It shall come into force at once.
2. Amendment of section 6, Sales Tax Act, 1990. In the Sales Tax Act, 1990, in
section 6, after sub-section (I), the following new sub-section shall be inserted and shall
be deemed to have always been so inserted, namely:-
―(1A) Notwithstanding anything contained in any other law for the time being in
force, including but not limited to the Protection of Economic Reforms Act, 1992
(XII of 1992), and notwithstanding any decision or judgment of any forum,
authority or court whether passed, before or after the promulgation of the Finance
Act, 1998 (III of 1998), the provisions of section 31-A of the Customs Act, 1969
(IV of 1969), referred to in sub-section (1) shall be incorporated in and shall be
deemed to have always been so incorporated in this Act and no person shall be
entitled to any exemption from or adjustment of or refund of tax on account of
the absence of such a provision in this Act, or in consequence of any decision or
judgment of any forum, authority or court passed on that ground or on the basis
of the doctrine of promissory estoppel or on account of any promise or
commitment made or understanding given whether in writing or otherwise, by
any government department or authority.‖
GENERAL
PERVEZ MUSHARRAF
President
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C.NO. 1(2)M(Audit)/2002 DATED 6 TH JUNE, 2002
SUBJECT:-
AUDITS OF CNG STATIONS.
I have the following information, which is being shared with you to facilitate
completing the audits of CNG stations.
Sales tax values verification
The usual procedure is to take Gas Company bills (input) and reconcile with
sales meters at the Pumps. This presents problems, as input quantities are not
sold the same way.
General guideline is: Value quantities bought + Value Compressor‘s Electricity