Sales Tax Instructions

(v)
Sales Tax Instructions, 2009
exclusively useable with computer printers, are not parts of computer
printers.
Sixth Schedule is a substantive part of the statute. Hence the PCT
heading mentioned in column (3) of the Schedule also carry statutory
value. The words ―respective headings‖ are, therefore, to be interpreted
strictly in accordance with the classification principles of H.S. Code. The
expression ―parts‖ used in S.No. 45 of the Sixth Schedule is to be
interpreted with reference to Note 2 Section XVI of Pakistan Customs
Tariff and ribbons are not parts of the printers useable with computers
because such ribbons are not classified under PCT heading 84.73.
2. In the view of the above observations, the Central Board of Revenues is
pleased to revise its earlier opinion and direct that any ruling/clarification issued in
respect of ribbons even if useable with computer printers stands modified to the extent
that computer printer ribbons are not entitled to sales tax exemption under S.No. 45 of the
6 th Schedule to the Sales Tax Act, 1990.
3. This ruling carries immediate effect.
[Issued by the CBR, Islamabad under the signature of Iftikhar Qutab Chief (Sales Tax-
III) addressed to all the Collectors.]
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C.NO. 2(1)M(Audit)/02 DATED 6 TH NOVEMBER, 2002
SUBJECT:-
RECOVERY OF AUDIT DETECTIONS.
In a recent meeting held at the Central Board of Revenue, it was decided to make
a special efforts to recover audit detected amounts outstanding in different Collectorates.
2. I would request that a panel comprising Additional Collector/ Deputy
Collector be formed at each Collectorate. A list of outstanding balances be prepared and
the panel should hold discussions with the registered persons on the list. The R.P. should
be encouraged to pay the detected amounts, which are clearly undisputed. The panel
should try for recovery of principal amount plus 25% of additional tax. On payment of
this, the Collector should make a case for negotiated waiver of additional tax and
penalties and sent it to the Board.
3. The Board under powers vested in it shall do the necessary to make this
drive for recovery successful. Please, send compliance report and thereafter, send
monthly report for the efforts made.
4. I look forward to your positive response.
Thanking you.
[Issued by the CBR, Islamabad under the signature of Syed Perwaiz Amjad, Member
(Audit), addressed to all the Collectors of Sales Tax.]
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