Sales Tax Instructions

Sales Tax Instructions, 2009
(iii)
The electricity bills presently being received and paid i.e. for the month
of December, 2002 or onwards are strictly in accordance with the
conditions laid down under the Special Procedure for Collection and
Payment of Sales Tax (Electric Power) Rules, 2000 notified vide SRO
124(I)/2000 dated 15.3.2000.
3. Collectors are advised to ensure strict compliance of the aboveprescribed
criteria before allowing refund of sales tax paid to WAPDA by ginners-cumregistered
persons legally entitled to such refund.
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(STR/S) addressed to all the Collectors of Sales Tax.]
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C. NO. 4(6)STB/97 (Pt-I) DATED 24 TH FEBRUARY, 2003
SUBJECT:- INVESTIGATION TO VERIFY REDUCTION IN THE
QUANTITY OF LINT COTTON
I am directed to enclose a copy of statement of lint cotton produced in each
District of Punjab, Sindh and Baluchistan duly circulated by M/s. Pakistan Cotton
Ginner‘s Association. It is indicated in this report that in many districts, the production of
cotton bales during the current season/year is less than the quantity produced in the
correspondent period of the last financial year. It is therefore, evolved that it may be
investigated in case of each ginning factory showing reduction in production of cotton
bales that the consumption of units of electricity has also proportionately decreased as
compared to the number of electric units consumed during the same period of last year.
2. It has already been advised that no refund for more than 18 units of
electricity units per bale of lint cotton be allowed except in cases wherein detailed audit
conducted leads to the conclusion that refund is admissible on higher number of units of
electricity for the cogent reasons to be recorded in each case.
3. A comprehensive report indicating the position of each ginning factory
showing the lesser production may be sent to the Board by 31.03.2003.
[Issued by the CBR., Islamabad, under the signature of Mr. Manzoor Hussain Memon,
Secretary (Sales Tax Budget), addressed to the Collector of Sales Tax & Central Excise,
Peshawar/ Lahore/ Rawalpindi/ (East) Karachi/ (West) Karachi/ Gujranwala, the Collector of
Customs, Sales Tax & Central Excise, Hyderabad/ Multan/ Quetta, the Collector, Collectorate of
Sales Tax, Faisalabad and the Collector of Sales Tax, Office of the Director General, Large
Taxpayers Units, Karachi.]
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