Sales Tax Instructions

Sales Tax Instructions, 2009
―Revised‖ only, the Collectorate was of the view that their case was not fit for exemption
under SRO 395(I)/2001. While their case was under rejection, the owner of the unit made
a representation to the Collectorate against the intended rejection on the following
grounds:-
(i)
(ii)
They had not violated the rule 1(a) of SRO 395(I)/2001 as they had not
been registered with the Sales Tax Department since 11.8.1993 as
contended by the Collectorate. In fact they were paying fixed sales tax
since 1993 and the department had allotted some sort of computer
number to them for statistical purposes.
Their actually proper registration with Sales Tax Department took place
after February, 2002 when they applied for it. Now registration number
could not be allotted to them in February, 2000, because registration
number given by the department on its own already existed in the
computer and the same could not be deleted.
3. The Collector, Sales Tax & Central Excise (West), Karachi, has
proposed that M/s. Ecko Textile (Pvt.) Limited, Karachi, may be granted exemption in
terms of SRO 395(I)/2001 in relaxation of rule 1(a) thereof, it is requested that the subject
issues may be examined in each Collectorate thoroughly and the following information
may be communicated to the Board:-
(a)
(b)
The number of cases of such nature filed in the Collectorate and pending
for disposal/ rejected by the Collectorate being already registered.
Implications of relaxing condition 1(a) of SRO 395(I)/2001 on the cases
filed under SRO 392(I)/2001 and pending for disposal /already rejected
by the Collectorate due to double registration or being non-filers for
more than four months‘ period (the condition of SRO 395(I)/2001).
[Issued by the C. B. R., Islamabad, under the signature of Mr. Manzoor Hussain Memon,
Secretary (ST-L&P), addressed to the Collector, Sales tax & Central Excise, Peshawar, Lahore,
Rawalpindi, Hyderabad (East), Karachi, the Collector, Customs, Sales tax & Central Excise,
Hyderabad, Multan, Quetta and the Collector, Collectorate of Sales Tax, Faisalabad.]
********
SALES TAX GENERAL ORDER NO.1/2002.
C.No.3(12)ST-L&P/2002 DATED 31 TH AUGUST, 2002
SUBJECT:-
CLARIFICATION REGARDING REFUND RULES, 2000 ISSUED
VIDE NOTIFICATION NO.SRO 417(I)/2000, DATED 20.06.2000.