06.03.2018 Views

Sales Tax Instructions

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

local level for which separate STARR program for Additional Collectors is not<br />

imperative.<br />

3. The Collectors are directed to ensure that refunds of commercial<br />

exporters above one million are not held up on pretext of non-availability of STARR<br />

program and a compliance report be furnished to the Board by close of office on<br />

18.09.2004.<br />

[Issued by the CBR, under the signature of Mr. Aamer Amin Bhatti, Secretary (ST-L&P),<br />

addressed to the Collector <strong>Sales</strong> <strong>Tax</strong>, Large <strong>Tax</strong>payer Unit (LTU),<br />

Karachi,(Enforcement),Karachi, the Collector, Customs, <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Hyderabad/<br />

Multan/ Quetta and the Collector, ST&CE Lahore/ Gujranwala/ Rawalpindi/ Peshawar/<br />

Faisalabad. Copy to the Chief STARR/BPR, Lahore.]<br />

********<br />

C.NO. 1(49)STJ/2002 DATED 28TH SEPTEMBER, 2004<br />

SUBJECT:-<br />

APPOINTMENT OF COMMITTEES TO EXAMINE CASES OF<br />

SALES TAX REFUND WHERE THE SUPPLIERS HAVE BEEN<br />

BLACKLISTED<br />

I am directed to refer to subject cited above and to say that the Central Board of<br />

Revenue vide Order of even number dated 11.09.2004 has appointed committees to<br />

examine cases of refunds claimed on invoices issued by suppliers who were subsequently<br />

blacklisted.<br />

2. The committees are advised to adopt the following procedure for a<br />

smooth working and expeditious disposal of work, namely:-<br />

(i)<br />

(ii)<br />

(iii)<br />

(iv)<br />

(v)<br />

the exporters preferring alternate dispute resolution for refund claims filed on<br />

invoices of suppliers who were subsequently declared blacklisted shall apply<br />

to the concerned Collectorate, giving full details of the refund claims;<br />

all the proceedings/recommendations of the committee shall be duly recorded<br />

on the respective refund file;<br />

the Additional Collector of the respective committee shall be the secretary of<br />

each committee;<br />

the Additional Collector shall make necessary arrangements for the ministerial<br />

and other staff to assist the committee in discharge of the work assigned to it;<br />

and<br />

the findings of the committee shall be forwarded to the Central Board of<br />

Revenue by the secretary of the committee within one week of completion of<br />

the proceedings and further action shall be taken in the light of the orders of<br />

the Board.

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!