Sales Tax Instructions

Sales Tax Instructions, 2009
supply of these imported items. Moreover, double lumen catheters for
dialysis, catheter for renal failure patients and peritoneal dialysis solution
have been included in the said serial No.
C. LEGAL AND PROCEDURAL MEASURES
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
The definition of retail price in section 2(28) has been amended by
including the words ― or the importer‖ for the purpose of charging sales
tax on retail price of imported goods mentioned in the Third Schedule.
The definition of taxable activity as given in section 2(35) has been
amended to include the services for the purposes of allowing input tax
adjustment.
The words ―made in Pakistan‖ wherever occurring in the Act have been
deleted in order to remove ambiguity about supply of imported goods.
It has been made mandatory that sales tax invoice, bill of entry of the
treasury challan should be in the name of the registered person for
claiming input tax adjustment. In order to prevent misuse of this lacuna,
section 7 has been amended.
The concept of fixation of minimum sales tax has been introduced by
amending section 11.
Registrations Rules have been amended vide SRO-504(I)/2003, dated 7 th
June, 2003 to bring registrations in uniformity with Income Tax Law.
There is no provision in the Act to blacklist the person found involved in
tax fraud or evasion of tax. Therefore, a provision has been made in
section 21 for putting such persons on blacklist pending inquiry against
such persons.
Present section 25 has been renumbered as section 25(1) and four new
sub-sections have been added to prescribe the audit procedure, which
shall now be conducted only in a year.
A new section 7A has been inserted which in certain cases, will allow for
levy of tax on the quantum of value addition only.
The penalty for non-production of record has been enhanced for repeated
defiance by amending section 33.
Computation of time limit for issuance of show cause notice has been
changed by amending section 36.
Section 37A has been amended to authorize Assistant Collector to cause
arrest.
Section 45A has been amended to empower Collector Adjudication to
reopen the case of any proceedings of his sub-ordinate officers.
Section 46 has been amended to allow a single member of the Appellate
Tribunal to dispose off cases not exceeding five lacs rupees.
Section 47 has been amended to clarify that stay cannot be granted for
more than six months on appeals.