Sales Tax Instructions

Sales Tax Instructions, 2009
orders passed by the officers of Central Excise under section 33 of the Central Excises
Act, 1944 or by officers of Customs under section 179 or any other provision of these
Acts shall now lie to the Collector (Appeals) or the Appellate Tribunal, as the case may
be.
3. In view of the above, it is requested that suitable public notice
highlighting the above position may be issued for guidance of the general public and the
Chambers of Commerce, Trade Associations, Clearing Agents, etc.
[Issued by the CBR, Islamabad under the signature of Mr. Abdur Rashid Bajwa, Chief
(Legal), addressed to all the Collectors.]
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C.NO. 1(3)STR/2000 DATED 27 TH AUGUST, 2002
SUBJECT:-
GENERATION AND SUPPLY OF ELECTRICITY TO SISTER
CONCERNS BY M/S RAUF TEXTILE & PRINTING –
CLARIFICATION REGARDING.
I am directed to refer to your letter No. ADC-I/Policy-II/ST(W)/2002/ PT/ 11926
dated 03.08.2002 on the above subject.
2. Case of M/s Rauf Textiles & Printing Mills Karachi received alongwith
your letter under reference has been examined in the Board. The Board is of the
considered view that the activity of the registered person i.e. M/s Rauf Textiles &
Printing Mills, Karachi, comes with in the scope of Rule 3(m) of SRO 124(I)/2000 dated
15.03.2000, which says:
―person‖ means an electricity generation, transmission and distribution company
licensed by the Authority and includes a distributor, dealer and agent of such a
company, and Independent Power Producer, a Public Sector Project, Private
Sector Project, or any other person dealing in importation, generation,
production, transmission, distribution and supply of electric power.‖;
Keeping in view the aforesaid position M/s Rauf Textile Mills may be asked to pay sales
tax on the electricity which they declared to have been supplied to their sister concern.
[Issued by the CBR, Islamabad under the signature of Mr. Aftab Ahmad Razzaqi,
Secretary (STR), addressed to Collector of Sales Tax and Central Excise, (West) Karachi, with
reference to his letter No. ADC-I/Policy-II/ST(W)/2002/PT/11926 dated 03.08.2002.]
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ENCLOSURE
C.NO. 1(3)ADC-I/Policy-II/ST(W)/2002/PT/11926 Dated 3 rd August, 2002.
SUBJECT:--
GENERATION AND SUPPLY OF ELECTRICITY TO SISTER CONCERNS
BY M/S RAUF TEXTILE & PRINTING – CLARIFICATION REGARDING.
During the scheduled audit of M/s Rauf Textiles & Printing Mills, Karachi, it was found
that the unit was engaged in the generation of electricity and its supply to two of its sister concerns
namely M/s Rauf Apparels (Pvt) Ltd., and M/s Javed Arshad (Pvt) Ltd. In its sales tax returns, the