Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST & CE- Budget), addressed to Major Aurangzeb, Director General, Directorate General
Procurement (Army), Ministry of Defence, 107-Adamjee Road, Rawalpindi.]
********
C. NO. 1/6-STB/2003/PT-1. DATED 7 TH MARCH 2005
SUBJECT:
CONSTITUTION OF VALUATION COMMITTEES
I am directed to refer to the above cited subject and to say that in the Collectors
Adjudications/ Appeals Conference held on 21-02-2005 it was decided that the Valuation
Committees be constituted to determine the value of supply in case of disputes. The
Collectors are, therefore, directed to constitute Valuation Committees as envisaged under
Section 2(46) of the Sales Tax Act, 1990.
2. Compliance be reported to the Board by 20 th March, 2005.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Khalid Mahmood, Second
Secretary (Sales Tax), addressed to the Collector, Customs, Sales Tax & Central Excise,
Hyderabad/ Quetta/ Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore/
Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar, the Collector, (Enforcement)/ (Hdqrs)/ (Audit)
and the Collector, Large Taxpayer‘s Unit (LTU), Karachi.]
********
C. NO. 3(1)ST-L&P/2004 DATED 9 TH MARCH, 2005
SUBJECT:
SALES TAX REFUND TO PVMA MEMBERS
I am directed to refer to subject cited above and to say that Board vide its letter of
even number dated 08.10.2004 had clarified that the formula of 15% minimum value
addition agreed with PVMA for revising their sales declarations for the tax purposes was
applicable only for a period of two years ending June, 2004 and shall not impact their
sale prices for any other period.
2. It may be pointed out that during the deliberations, the Pakistan
Vanaspati Manufactures Association had not pointed out that their purchases of crude
edible oils had become liable to higher rate of sales tax on 15.06.2002 vide SRO
458(I)/2002. Accordingly, the aforesaid clarification was issued, which apparently does
not incorporate the period between 15.06.2002 and 30.06.2002.
3. Since it was decided in principle to process and settle the input tax credit
issue arising due to higher rate of sales tax on purchases / imports by the Vanaspati
Manufacturers, the period between 15.06.2002 to 30.06.2002 is to be included while
processing the claims in terms of Board‘s earlier instructions.