Sales Tax Instructions

Sales Tax Instructions, 2009
Issue No.3
The benefit of SRO 246(I)/2004, dated 5-5-2004 is also available 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 liabilities
payable under SRO 246(I)/2004.
Issue No.4
Under S.R.O. 246(I)/2004, dated 5-5-2004, if a retailer was registered or enrolled
between 01-07-2000 and 04-04-2004, he is entitled to exemption of sale tax on supplies
made prior 01-07-2004 and amount in excess of 2% of the turnover declared with Income
Tax department for the period from 01-07-2000 to 04-04-2004.
[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),
addressed to M/s. R. N. Services, Near By-Pass Chowk, Multan Road, Sahiwal.]
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C. NO.2079-M(L&C)/04, DATED 11 TH JUNE, 2004
SUBJECT:- WEEDING OUT FRIVOLOUS LITIGATIONS – WITHDRAWAL
OF DEPARTMENTAL APPEALS PENDING BEFORE INCOME
TAX APPELLATE TRIBUNAL AND CUSTOMS, EXCISE,
SALES TAX, APPELLATE TRIBUNAL.
It has been brought to the notice of the Board that approximately half of the
appeals before the Appellate Tribunal are filed by the Department, Quite often these are
said to involve small amounts of tax or duty or raise issues which stand settled either in
the same or similar cases. Similarly, in many appeals the Department raises petty issues,
which could, with a little effort, be settled amicably with the taxpayer. Such unnecessary
and avoidable litigation is not only an irritant but has also a significant cost for the
taxpayer as well as the Government apart from the time that it takes to get a final verdict.
2. The Board has considered all the above mentioned factors and decided
that an exercise be undertaken immediately by each Commissioner and Collector to
review the appeals pending before respective Appellate Tribunals and withdraw all
frivolous appeals particularly those falling in any of the following categories:
(i)
(ii)
(iii)
(iv)
which do not involve significant revenue;
where the appeal or reference involves petty issues;
appeal or reference involves issues that stand settled;
the proposition are apparently frivolous or not legally maintainable and,
therefore, there is little likelihood of success of such appeals.