Sales Tax Instructions

Sales Tax Instructions, 2009
Applicants who want to set up a
manufacturing unit should be
provisionally allowed status as
manufacturer.
In some cases Board has asked
Collectors to deregister persons who
applied for transfer of registration.
In case the Collector, on the basis of
documents furnished by the applicant,
is satisfied that the importer genuinely
intends to setup a manufacturing unit,
he can provisionally register him as
manufacturer.
In case of applications for transfer of
registration, the units shall not be deregistered,
but the procedure under
rule 6 of Registration, Voluntary
Registration and De-Registration
Rules, 1996 will be followed.
De-registration problem is very slow.
If the Collector fails to dispose off the
application within prescribed period
of 6 months, the applicant may be
considered de-registered.
The Collectors do not remove units
from the list of blacklisted/suspected
units even after clean audit report.
Collectors should ensure that the deregistration
process should be
completed within time specified in
section 21(1) of the Sales Tax Act,
1990.
Board has issued Sales Tax General
Order No.6/2003, dated 20.12.2003,
which prescribes a specific procedure
for the purpose. Collectors should
ensure that the inquiry or audit should
be completed within 90 days, and
person who are cleared through proper
audit / inquiry are removed from the
list within 10 days.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector of Customs, Sales Tax and Central Excise,
Hyderabad/Quetta/Multan; the Collector of Sales Tax & Central Excise, Gujranwala/ Lahore/
Peshawar/ Rawalpindi; the Collector of Sales Tax, (Hqrs./Audit/Enforcement), Sales Tax House,
Karachi; the Collector of Sales Tax, Large Taxpayers Unit, Karachi & the Collector of Sales Tax,
Faisalabad.]
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C. NO.3(11)STL&P/2003 DATED 12 TH JANUARY, 2004
SUBJECT:- EXPIRY OF SRO 998(I)/2003, DATED 23 RD OCTOBER, 2003
I am directed to refer to the subject cited above and its predecessor notifications
and to say that the scheme to exempt further tax on supplies of yarn made by APTMAmember
spinning mills was initiated as an temporary experimental/pilot study. The
waiver from further tax @ 3% had been granted in view of the commitment made by