Sales Tax Instructions

SALES TAX ACT, 1990
Sales Tax Instructions, 2009
I am directed to refer to Board‘s letter of even number dated 09-08-2003 on the
above subject and to state that the provisions of section 73 of the Sales Tax Act, 1990 as
substituted vide Finance Act, 2003 will remain in abeyance till 30 th September, 2003.
During this period the provisions of the aforesaid section as existed prior to the
substitution shall remain operative.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Kamal Azhar Minhas,
Secretary (ST-L&P), addressed to the Collector of Sales Tax & Central Excise, Peshawar,
Rawalpindi, Lahore, Gujranwala, Sales Tax House, Karachi; the Collectors of Customs, Sales Tax
& Central Excise, Hyderabad/ Multan / Quetta; the Collector, Collectorate of Sales Tax,
Faisalabad and the Collector of Sales Tax, Large Taxpayers Unit, Karachi.]
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C.NO. 2(77)STP/95(Vol.III) DATED 3 RD SEPTEMBER, 2003
SUBJECT:-
REPRESENTATIONS ON SALES TAX ISSUES.
I am directed to refer to APTMA‘s letter No. PO/L&T/GST/03-204 dated
27.08.2003 on the subject cited above and to reply to the queries raised as given below:
QUERY
1. Adjustment of further tax
against output tax under section
7(1) of the Sales Tax Act.
2. Adjustment of input tax paid
on diesel.
COMMENTS/REPLY
Non-adjustment of further tax paid
on supplies made to the unregistered
persons is a conscious decision made
in the budget for FY 2003-04.
Therefore, w.e.f. 01.07.2003, any
further tax charged is to be deposited
in the national exchequer. Therefore,
in case any input goods/raw
materials are procured @ 20% of
sales tax and its output goods/
finished products are liable to 15%
sales tax, the excess input tax, if any
(after the value addition) is
refundable under the provisions of
section 10(1).
The representations on the issue
received from various trade fora and
individuals have been earlier
considered a number of time. As a
conscious policy of the government,
input tax paid on purchase of diesel
oil, shall not allowed to be adjusted,
mainly due to the fact, that diesel oil,