Sales Tax Instructions

Sales Tax Instructions, 2009
of the units. Once we find a positive response on these proposals from the Association the
elements of benchmarks on both counts will be forwarded to CBR consideration /
approval.
[Issued under the signature of Muhammad Ashraf Khan, Collector, Collectorate of Sales
Tax & Central Excise, Sales Tax House 4 Fane Road Lahore, addressed to the Member (Sales
Tax), Central Board of Revenue, Islamabad.]
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C. No.1/42-STB/2004 DATED 4 TH JANUARY, 2005
SUBJECT: CLARIFICATION REGARDING SRO 335(I)/2004 DATED
24.05.2004.
I am directed to refer to your letter dated 15.12.2004 on the subject cited above
and to say that the relief/refund equivalent to 10.5% of the amount of sales tax per metric
ton of oilseeds paid at import stage was allowed with a view to absorb the burden of
unadjusted amount of sales tax attributable towards meal, which was charged to sales tax
@ zero percent.
2. As regards sales tax refund or carry forward that may accrue due to
higher rate (20%) of sales tax chargeable on imported oilseeds and 15% on the local
supply of oil extracted there from, the solvent extractors are entitled to claim refund
thereof, in terms of SRO 335(I)/2004 dated 24.05.2004, subject to fulfillment of the
conditions laid down in the said notification.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to M/s Mahboob Sheikh & Co., Chartered Accountants, Near Auto
Plaza, Dera Adda, L.M.Q Road, Multan and copy endorsed to the Collector, Customs, Sales Tax
and Central Excise, Multan.]
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C. NO. 3(10)STP/2000 (Pt-1) DATED 5 TH JANUARY, 2005
SUBJECT:
CLARIFICATION OF SECTION 52 READ WITH ―THE TAX
PAYER‘S (AUTHORIZED REPRESENTATIVE) RULES, 2001
MISINTERPRETED & MISAPPLIED BY THE FIELD STAFF
ADJUDICATION PROCEEDINGS REGARDING
I am directed to enclose a presentation dated 09.12.2004 received form M/s
Abbasi Law Chamber, Karachi on the subject cited above and to say that the matter was
referred to the Legal Advisor, CBR, who has opined as following:-
―An advocate duly enrolled with a Bar Council under (Legal Practitioners & Bar
Councils Act, 1973) can represent his client before a judicial and a Quasi-judicial
forum on the basis of his Vakalatnama which should bear the enrolment No. of
the advocate and also fulfill the requirements of Legal Practitioners & Bar