Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
CBR ASKED TO PLUG LOOPHOLES IN AMENDED SRO.
Kindly refer to the news published in the daily newspaper ―The News‖ on
03.09.2002 with the caption mentioned above.
2. As per the news, you have made the following queries with respect to
New Refund Rules notified vide SRO 575(I)/2002 dated 31.8.2002:-
i) Whether the existing ‗Gold‘ and ‗Silver‘ status holder requires to reapply
for such category under the new Refund Rules issued by the Board on
31.8.2002;
ii)
Whether refund claims filed on 31.8.2002 are considered under the new
iii)
or under the repealed SRO 417(I)/2000; and
In case the computer system of the department goes out of order then is
there any manual alternate arrangement for receiving refund claims?
3. The reply of the above mentioned queries is as under:-
i) SRO 575(I)/2002, dated 31.8.2002 has no retrospective effect and is
applicable on the applications/refund claims filed on and after 31.8.2002.
Therefore, the registered persons already holding ―Gold‖ and ―Silver‖
status, do not require to reapply for such category under the New Refund
Rules;
ii)
SRO 575(I)/2002, dated 31.8.2002 has immediate effect. The claims
filed on and after 31.8.2002 shall be processed in accordance with the
new rules. The claims filed before 31.8.2002 shall be processed in
accordance with the provisions of sales Tax Refund Rules, 2000 i.e. SRO
417(I)/2000 as per the rule 14 of SRO 575(I)/2002 dated 31.08.2002.