Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
SPECIAL ORDER UNDER SECTION 7(3) OF THE SALES TAX
ACT, 1990
In exercise of the powers conferred under sub-section (3) of section 7 of the Sales
tax Act, 1990, the Federal Government is pleased to allow M/s. Avari Towers Hotel,
Karachi, to deduct input tax paid by M/s. Avari Hotel Limited, on import of elevators
vide bill of entry No.7621 dated 21.02.2002 subject to the condition that the goods
mentioned in the aforesaid B/E have been installed in M/s. Avari Towers Hotel, Karachi
and input adjustment has not been claimed by M/s. Avari Towers Hotel, Karachi.
[Issued by the Government of Pakistan, Revenue Division, C. B. R.., Islamabad, under
the signature of Mr. Aamer Amin Bhatti, Secretary (ST-L&P), addressed to the Collector, Large
Taxpayer Unit, PIC Tower, 32-A, Lalazar, M.T. Khan Road, Karachi & Byram D. Avari,
Chairman, Avari Hotels Limited, Karachi .]
********
C. NO.3(12)ST-L&P/2004 DATED 9 TH SEPTEMBER, 2004
SUBJECT:-
LEVY OF SALES TAX ON 10% VALUE ADDITION ON
RAILWAYS CONSIGNMENTS
I am directed to refer to Pakistan Railways letter No.SI/236/408 dated 02.09.2004
on the subject cited above and to say that the Board has already clarified that upfront
sales tax on 10% value addition at import stage shall be collected from person registered
as ―commercial importers‖ under the Sales Tax Act, 1990, against the imported goods
which are to supplied further, and not on the imported goods meant for self-consumption.
Copy of the clarification is enclosed for ready reference.
[Issued by the Government of Pakistan, Revenue Division, C. B. R. (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Aamer Amin Bhatti, Secretary (ST-L&P),
addressed to Mr. Muhammad Aurangzeb Khan, General Manager/Operations Pakistan Railways
Headquarters, Lahore.]
********
C. NO. 1 (49) STJ/2002 DATED 11 TH SEPTEMBER, 2004
SUBJECT
O R D E R (SALES TAX)
The Central Board of Revenue is pleased to appoint the Committees of following
persons, in the Collectorates given below, to examine the cases of refunds, claimed on
invoices of blacklisted persons, in terms of sub section (1)(a) and (e) of section 47A of
the Sales Tax Act, 1990 read with Chapter X of the Sales Tax Rules,2004 [SRO No.
485(I)/2004 dated June 12, 2004]:-
A
COLLECTORATE OF SALES TAX & CENTRAL EXCISE/ LARGE
TAXPAYERS UNIT, KARACHI