Sales Tax Instructions

Sales Tax Instructions, 2009
Chairman General Sales Tax & Refund, Karachi Chamber of Commerce & Industry, Aiwan-e-
Tijarat Road, off Shahrah-e-Liaquat, Karachi and copy to all Collectors of Sales Tax & Central
Excise.]
********
C. NO. 2(1)STP/97 DATED 8 TH JUNE, 2004
SUBJECT:-
CHANGE OF STATUS FROM COMMERCIAL EXPORTERS TO
MANUFACTURER-CUM-EXPORTER
I am directed to refer to your letter C. No. IV-ST(4)155/2001/10304 /2295 dated
May 19, 2004 on the subject cited above and to say that since the registered person in this
case obtained manufacturing facility on 1-7-2003, he became a manufacturer-cumexporter
on that date, notwithstanding the fact that his status was formally changed on 4-
8-2003. As an analogy, a person who starts making taxable supplies on a particular date
but gets registered later is required to account for and pay sales tax on supplies made
from the date of actually making the supplies, not from the date of registration.
2. Board is therefore pleased to direct that the refund of the registered
person may be allowed to be processed on the basis of continuous-chain invoices in the
two shipments made on 3 rd & 4 th July, 2003.
[Issued by the Central Board of Revenue, [Sales Tax Wing], under the signature of Dr.
Ashfaq Ahmed Tunio, Secretary (ST-L&P), addressed to Dr. Kamal Azhar Minhas, Additional
Collector, Collectorate of Sales Tax, Faisalabad.]
********
C. NO. 1(31)STR/2000 DATED 9 TH JUNE, 2004
SUBJECT:-
CLARIFICATION REGARDING THE SCOPE OF SRO 130(I)/03
DATED 31.01.2003 FOR THE ADMISSIBILITY OF INPUT TAX
CREDIT ON GAS BILLS CONTAINING SALES TAX
REGISTRATION NUMBER AND ADDRESS OF THE
CONSUMER.
I am directed to refer to your letter dated 02.06.2004 on the subject cited above
and to clarify that any amendment made in the statute or any notification issued there
under, shall apply prospectively unless otherwise mentioned in the amending statute or
the notification. Hence, the amendment made in the Collection & Payment of Sales Tax
on Natural Gas Rules, 1999 [SRO 1040(I)/99 dated 14.09.1999] vide notification SRO
130(I)/2003 dated 31.01.2003 shall apply prospectively from the date when amending
SRO 130(I)/2003 was issued i.e. with effect from 31 st January 2003.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Muhammad Zubair, Secretary (STR&C), addressed