Sales Tax Instructions

Sales Tax Instructions, 2009
for the Budget 1999-
2000.
6 Payment of appeal fee
under section 45, 46 and
47D of the Sales Tax Act,
1990. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
7 Order dated 27.10.2000
of Appellate Tribunal,
Karachi Bench, Karachi
in the case of M/s.
Novartis (Pakistan) Ltd.
8 Sales Tax Budget
Instructions 2002-2003.
99, dated 1 st July,
1999.
Sales Tax General
Order No.11/
1999, dated 2 nd
October, 1999.
C. No.3/(54) STP
/99 dated 11 th
January, 2001
C. No.1/4-STE/
2002, dated 15 th
June, 2002.
9 Instructions regarding C. No.2(37)/2002
filing of appeals. -S(Legal), dt.
20 th Aug., 2002.
10 Sales Tax Budget C.No.1/5-STB/03,
Instruction 2003-2004. dt 7 th June, 2003.
11 Consolidation of sales tax Sales Tax Gene
general orders.
ral Order No.3 of
2004 dated 12 th
June, 2004
12 Litigation cases. C. No.1(115) STJ
/2004 dated 22 nd
13 Filing of appeals against
waiver / remission of
penalties.
14 Sales Tax and Central
Excise Budget
Instructions 2005-06.
15 Clarification regarding
filing of appeal before the
Appellate Tribunal.
February, 2005
C. No. 1(5) STJ/
2003 dated 26 th
March, 2005
C. No. 1/33-STB
/2005 dated 6 th
June, 2005
C. No. 1(117)STJ
/2004-hyd dated
28 th November,
2005
Appeals.
Appeal fee to be deposited
in Head 0220000-NBP.
Appeal may be filed against
order of Appellate Tribunal
which based its decision on
an un-circulated U.O. Note
of the M/O Law and on ord
er of Indian Supreme Court.
S 45 amended to delegate
powers to ST officers for
cases of fixed amounts of
additional tax/penalty. Offi
ce of the Collector Appeal
revived. Fee for filing
appeals fixed @ Rs.1,000/-.
Revival of forum of
Collector (Appeals).
Instructions related to
Appeals.
Consolidation of various
General Orders.
Withdrawal of appeals to
eliminate frivolous
litigation.
The penalty and additional
tax can be levied where
there is a willful default or
malafide.
Instructions related to
adjudication, appeal High,
Court, section 36.
Collector to sign all memos
of appeal as Appellate
Tribunal rejected appeals
filed by an AC or DC.
473
642
829
844
906
1067
1189
1205
1223
1296