Sales Tax Instructions

Sales Tax Instructions, 2009
5. Serial No. 2 and 3 of SRO 246(I)/2004 mentions and includes exemption of amount in
excess of two percent of turnover declared with the Income Tax authorities for supplies during the
period from the 1 st July, 2003 to the date of notification or date of registration as the case may be.
Now the income tax returns for the year 2003-2004 are still to be filed by taxpayers. Whether the
department should consider estimated declared by the taxpayer or take the last year declared
income tax return as the benchmark.
6. After payment of principal amount of tax plus 25% additional tax, cases for exemption of
75% additional tax and whole of penalty were sent to CBR or were under process as per Board‘s
letter C.No. 2(1)M(Audit)/02 dated 6 th November, 2002. it may be clarified as to whether the
exemption of SRO 246 and SRO 247 will automatically be available in such cases and if not,
when course of action to be taken in such cases.
[Issued by the Collectorate of Sales Tax, Lahore, under the signature of Mr. Muhammad Ashraf
Khan, Collector, addressed to Dr. Ashfaq Ahmed Tunio, Secretary (L&P), CBR, Islamabad
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C. NO.6(35)STC/2003 DATED 7 TH JUNE, 2004
SUBJECT:- WEIGHT VARIATION REPORTED ON SHIPPING BILLS
I am directed to refer to Collectorate of Sales Tax and Central Excise, Lahore‘s
letter C. No. IV-10/R/Pending/CBR/ST/03/863 dated 29.05.2004 on the subject cited
above and to say that as per the practice of Collectorate of Customs (Exports), Karachi,
tolerance of weight variation upto 500 Kgs is being allowed, in terms of the Board‘s letter
dated 23.10.2003 for the purposes of adjudication only i.e. no penal action is taken
against the exporters in case of weight variation upto 500 Kgs. However, no
tolerance/cushion is allowed for the purposes of payment of duty drawback, which is
sanctioned in accordance with the actual shipment or the actual weight exported.
2. It is accordingly, advised that sales tax refund on exports shall be
sanctioned on the basis of actual shipment or the actual weight exported and the amount
of input tax proportionate to the less weight shall be deducted from the refund claim.
[Issued by the C. B. R., Islamabad, under the signature of Dr .Muhammad Zubair,
Secretary (STR&C), addressed to Mr. Muhammad Ashraf Khan, Collector, Collectorate of Sales
Tax & Central Excise, Lahore.]
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C. NO.1(26)STR/2000(Pt.) DATED 7 TH JUNE, 2004
SUBJECT:- CLARIFICATION REGARDING INPUT ADJUSTMENT OF
EXCISE DUTY PAID ON SERVICES RENDERED BY PIA.
I am directed to refer to your letter dated 06.03.2004 as well as to the Board‘s
letter of even number dated 15.11.2001 on the subject cited above and to say that M/s.
PIAC are entitled to adjust / deduct input tax paid on account of electricity, gas and
telephone (excluding mobile telephone) consumed for furtherance of taxable activity in