Sales Tax Instructions

Sales Tax Instructions, 2009
period of the predecessor notifications (SRO 966(I)/2002 dated 30.12.2002, 469(I)/2003
dated 04.06.2003 as well as SRO 998(I)/2003 dated 23.10.2003). a comparison has to be
made between the ratio of supplies to registered persons and to unregistered persons
before and after the scheme, besides the aspects mentioned din Para 2 above. It is
therefore, requested that a proper study by professionals may please be got conducted in
this behalf.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Muhammad Azam, Acting CEO, All Pakistan Textile Mills
Association, APTMA House, 44-A, Lalazar, Moulvi Tamizuddin Khan Road, Karachi.]
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C.NO. 3(12)ST-L&P/2002 (Pt.I) DATED 19 TH JANUARY, 2004
SUBJECT:-
REFUND CLAIM OF RS.11,233,879/- FILED BY M/S. SINDH
EXPORT ENTERPRISES AGAINST CLAIM NO.G-120703100120,
IN TERMS OF SRO 575(I)/2002 DATED 31-08-2002 –
CLARIFICATION REGARDING
I am directed to refer to your letter C. NO.G-120703100120/2003-2004/ dated
January 12, 2004 on the subject cited above and to say that M/s. Sindh Export Enterprises
have claimed input tax on raw materials and processing charges involved in manufacture
of goods exported. According to them the refund claims of the unit were being processed
and sanctioned by the Collectorate on the basis of such invoices till now. But now the
processing has been stopped by the Collectorate on the basis of provisions of Rules 2(1)
(c) and (f) read with Rule 7(1) of the Sales Tax Refund Rules, 2002.
2. Since it was a matter of practice, that the claims of this exporter, who has
been allocated ―Gold‖ category were being processed against continuous-chain invoices
till now, in terms of section 55 of the Sales Tax Act, 1990, it is, therefore, advised that in
order to remove the difficulties the Collectorate may process and dispose off the claims
of this exporter on the basis of continuous chain invoices, if otherwise admissible, on
merits.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P),
addressed to the Collector of Sales Tax, (Enforcement), Sales Tax House, Karachi. Copy to M/s.
Sindh Export Enterprise, 5-A, M. T. Khan Road, (Old Queen Road), Opp. Imperial Hotel,
Karachi-74200.]
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C. NO.4(8)DTRE/2003 DATED 20 TH JANUARY, 2004
SUBJECT:- DTRE RELATED ISSUES – REFERENCE FROM COLLECTOR
(EXPORTS)