Sales Tax Instructions

Sales Tax Instructions, 2009
adjustment of input tax on the basis
of fake or flying invoices, wrong
calculations or any other reason.
4. Persons who avoided payment of
further tax by wrongly issuing
invoices in the name of registered
persons.
the case may be, and twenty-five
percent of additional tax thereon.
Amount of further tax involved and
twenty-five percent of additional tax
thereon.
[Issued by the Federal Government, under the signature of Mr. Shahid Ahmad,
Additional Secretary, vide Ex. Ord. Gaz. Of Pak., 2004, Pt. II, P.922. File C. No. 3(11)ST-
L&P/2004.]
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C. NO.1(247)STT.99 DATED 5 TH MAY, 2004
SUBJECT:- PROCUREMENT OF MACHINERY WITHOUT PAYMENT OF
SALES TAX UNDER SRO 505(I)/2003, DATED 07.06.2003
SUBMISSION OF UNDERTAKING
I am directed to refer to the Collectorate‘s letter No. IV-D(6)IC/36/2004/564
dated 21.04.2004 on the subject cited above and to say that transformers, metering panels
and consumer panels are not eligible for exemption under SRO 505(I)/2003 dated
07.06.2003.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (STT), addressed to the Collector of Sales Tax & Central Excise, Lahore, with reference
to his letter No. IV-D(6)IC/36/2004/564 dated 21.04.2004.]. Copy of letter is reproduced below:-
C. NO.IV-D(6)IC/36/2004/564 DATED 21 ST APRIL, 2004
SUBJECT:-
PROCUREMENT OF MACHINERY WITHOUT PAYMENT OF SALES
TAX UNDER SRO 505(I)/2003, DATED 07.06.2003 SUBMISSION OF
UNDERTAKING
M/s. Nirala Dairy (Pvt.)Ltd., applied for the permission to purchase transformer, metering
panel and consumer panel under the provisions of SRO 505(I)/2003 dated 07.06.2003 without
payment of sales tax to establish a Dairy Plant at Tandianwala (copy of the application is
enclosed).
2. This Collectorate is of the view that transformer and panels are machinery of general
nature having multiple use, these do not fall in the category of specific plant and machinery meant
for Dairy Industry. However, the applicant is of the view that the transformer and panels are
essential requirement for the Dairy Industry and thus come under the orbit of SRO 505(I)/2003,
dated 07.06.2003. On an undertaking from the applicant provisional permission to purchase the
same without payment of sales tax has been granted subject to the confirmation by the Board
(copy enclosed).