Sales Tax Instructions

Sales Tax Instructions, 2009
5. The same sales value as per para (v) shall be substituted for Income Tax
purposes for the year 30 th June, 2003.
6. This concludes the issues, kindly let us meet and decide the formalities
for submitting revised tax returns sales tax for year 30 th June, 2003.
Thanking you.
[Issued by the CBR., Islamabad, under the signature of Syed Perwaiz Amjad, Member
(Audit), addressed to Secretary, Pakistan Vanaspati Manufacturer‘s Association (PVMA),
Islamabad.]
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C. NO. 3(72)STP/97 DATED 14 TH APRIL, 2004
SUBJECT:-
SPECIAL ORDER UNDER SECTION 7(3) OF THE SALES TAX
ACT, 1990
In exercise of the powers conferred under sub-section (3) of section 7 of the Sales
Tax Act, 1990, the Federal Government is pleased to allow M/s Railway Constructions
Pakistan Limited (RAILCOP), Raiwind, to deduct input tax paid by them on the invoices
of Pakistan Railways, subject to the following conditions, namely:-
(i)
(ii)
(iii)
(iv)
the goods mentioned in the invoices were supplied to M/s RAILCOP for
processing / manufacture and subsequently returned to Pakistan
Railways.
sales tax involved in the invoices has been paid, whether through
banking instrument of book adjustment;
other conditions of sections 7, 8 and 73 of the Sales Tax Act, 1990, have
been fulfilled; and
in case any discrepancy is found at a subsequent stage, the amount shall
be recoverable from RAILCOP along with additional tax and penalty.
[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). Copy to
Mr. Syed Hassan, Join Director/ Mech. & Stores, Ministry of Railways, Railway Board,
Islamabad, M/s. Railway Constructions Pakistan Limited (RAILCOP), House No.14, 6 th Avenue
(Street-60), F-6/3, Islamabad and the Collector of Sales Tax & Central Excise, Lahore.]
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C. NO.3(2)STP/99(Pt.) DATED 17 TH APRIL, 2004
SUBJECT:- CLARIFICATION REGARDING SALES TAX REGISTRATION
OF M/.S ALWAYS AHMED TEXTILE MILLS LTD.