Sales Tax Instructions

Sales Tax Instructions, 2009
refund of sales tax paid on machinery in terms of the second proviso to section 10(1) of
the Act.
[Issued by the Central Board of Revenue, [Sales Tax Wing], under the signature of Dr.
Ashfaq Ahmed Tunio, Secretary (ST-L&P), addressed to M/s. Q. R. Enterprises (Private) Limited,
Factory / Mechanical Workshop, Industrial Estate, Mirpur (AJ&K).]
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C. NO. 3(17)STL&P/2003 DATED 5 TH APRIL, 2004
SUBJECT:- DELAY IN DISPOSAL OF APPLICATIONS FOR
REGISTRATION
I am directed to refer to Board‘s letter of even number dated 25 th March. 2004 on
the subject cited above and to say that it has been decided that in all cases of applications
for registration in the categories of manufacturer or importer, the Collectorate may
immediately issue provisional registration certificate if all the requisite documents have
been submitted. Subsequently, verification of the documents shall be undertaken by the
Collectors, and if found correct, proper registration certificate may be issued.
2. The weekly report showing disposal, pendency and reasons sought in the
aforementioned letter may be sent to the Board.
[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, Large Taxpayers Unit, PIC Tower, 32-A, Lalazar,
Karachi, the Collector of Sales Tax (Headquarter), Sales Tax House, Karachi, the Collector of
Customs, Sales Tax & Central Excise, Hyderabad/ Quetta/ Multan, the Collector of Sales Tax &
Central Excise, Gujranwala/ Lahore/ Peshawar/ Rawalpindi and the Collector of Sales Tax,
Faisalabad.]
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C. NO.3(30)STP/2000(Part-I) DATED 6 TH APRIL, 2004
SUBJECT:- ALLOWING INPUT TAX ADJUSTMENT ON STOCKS
ACQUIRED ONE YEAR PRIOR TO WITHDRAWAL OF
EXEMPTION ON SUPPLY OF CEMENT
I am directed to refer to your letter C.No.ST(EAC)178/2003/12937, dated 19-03-
2004 on the subject cited above and to say that the new proviso has to been examined in
the context of the main provision of section 66. Section 66 allows a person to claim
refund of tax paid due to inadvertence, error, misconception, or on account of input
adjustment not claimed within the relevant tax period unless the claim is made within one
year of the date of payment. The proviso, which is restricted only to the input adjustment
not claimed within the relevant tax period, empowers a Collector to allow the registered