Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
SALES TAX REFUND TO STEEL MANUFACTURERS.
I am directed to refer to the above subject and to say that Central Board of
Revenue, in exercise of the powers conferred under sub-section (1) of Section 10 of the
Sales Tax Act, 1990 is pleased to allow refund on monthly basis to manufacturers-cumsuppliers
of M.S. bars and other steel products subject to fulfilling the following
conditions:
(i)
(ii)
(iii)
(iv)
that the purchases of steel billets are made from Pakistan Steel Mills;
that the input/output ratio is as per the standard, if any, prescribed by the
Ministry of Industries or the Central Board of Revenue;
that the supplies of manufactured goods have been made at value defined
in section 2(46)of the Sales Tax Act, 1990, and charged by suppliers of
identical goods in the open market; and
that the record is presented to the Assistant Collector Audit for audit and
verification that the input tax is higher than the output tax including
further tax, if chargeable.
[Issued by the CBR, Islamabad under the signature of Mr. Aftab Ahmad Razzaqi,
Secretary (STB), addressed to all the Collectors.]
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SALES TAX GENERAL ORDER NO.2/2002.
C.No.1(32)STT/2002-Pt DATED 23 RD SEPTEMBER, 2002
SUBJECT:- CONDONATION OF DELAY IN SUBMISSION OF
CERTIFICATES.
Several applictions are received in the Sales Tax Wing of Central Board of
Revenue for condonation of time limits expired in connection with the submission of
installation, consumption or utilization certificate. In order to expedite decision in all
such cases in the Board, it is ordered that the requests shall be filed with the concerned
Collector of Sales Tax & Central Excise who will thoroughly examine the request and
send a comprehensive report specifically covering the following aspects:-
(i)
(ii)
(iii)
(iv)
(v)
whether the applicant is a compliant taxpayer and has not remained
involved in any tax fraud cases whether already adjudicated or pending;
whether the delay was genuinely beyond the control of the applicant;
whether the condonation requested will mitigate or prevent the
possibility of any undue loss or hardship to the applicant;
whether the goods acquired under the concessional notification have
brought increase in production as well as in tax payments; and
whether the electricity/gas units and production/supply and increase in
tax payments correspond to the date of installation of machinery as per
claim of the applicant.
2. On receipt of Collector‘s report, the concerned Secretary shall satisfy
himself that the genuineness of the request has been properly confirmed by the Collector