Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to Board‘s letter of even number dated 18 th May, 2004, and
your letter C. No. IV-CE/COND/HUMZA/01/03/896, dated 03.06. 2004, on the subject
cited above and to say that the following corrections may be made in the said Board‘s
letter:-
(i)
(ii)
in Sr. No. 3 in column (1), the bill of entry No. ‖64382‖ may be
substituted by the No. ‖64383‖; and
in Sr. No. 3 in column (2), the IGM No. ‖933/2000‖ may be substituted
by the No. ‖953/2000‖.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Sales Tax & Central Excise,
Lahore and copy to M/s. Hamza Vegetable Oil Refinery & Ghee Mills (Pvt.)Ltd., 1-B, Garden
Block, Garden Town, Karachi.]
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C. NO.3(11)ST-L&P/2004 DATED 7 TH JUNE, 2004
SUBJECT:- CLARIFICATION REGARDING SRO 246(I)/2004 AND SRO
247(I)/2004 BOTH DATED 5 TH MAY, 2004
I am directed to refer to your Fax C. No. Audit-VIII/ST/PE/56/03/767, dated 13-
5-2004 on the subject cited above and to reply to your questions as follows:-
(i)
(ii)
(iii)
SRO 246(I)/2004 dated 5-5-2004 grants relief to certain categories of
retailers. It does not exclude persons who are registered as retailers as
well as manufacturers.
The effective date of the Notifications SRO 246(I)/2004 and SRO
247(I)/2004 both dated 5-5-2004 is obviously the date of their issuance.
Therefore, persons who paid the whole principal amount and 25% or
more of the additional tax prior to this date are not entitled to the benefit
under the said notifications.
SRO 246(I)/2004 also applies to persons who had availed the earlier
Notification SRO 500(I)/2003. Therefore, the amount already paid by
such a person under SRO 500(I)/2003, dated 7-6-2003 may be deducted
from payable liabilities under SRO 246(I)/2004.
2. In case a person discharges his liability under SRO 246(I)/2004, he shall
be entitled for exemption from the remaining liabilities and from audit for the period of
exemption. Since, no purpose will be served by conducting or continuing such audit, any
ongoing audit may therefore, be discontinued in the case of such person.
3. For the purpose of determining liability under S. No. 2 & 3 of SRO
246(I)/2004, the Income Tax Return submitted for the last assessment year may be taken
as a benchmark.