Sales Tax Instructions

Sales Tax Instructions, 2009
concession of customs duty is denied on grounds that imported goods are manufactured
locally, the benefit of zero-rating of sales tax still be accorded, if the remaining
conditions of the customs concessionary notification are fulfilled.
[Issued by the CBR, Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary
(ST&CE-L&P), addressed to Mr. Hamid Farooq M/s. Warid Telecom (Pvt.)Ltd., 3 rd Floor, HBL
Tower, Jinnah Avenue, Blue Area, Islamabad. Copy to All Collectors of Customs.]
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C. NO. 1(1)C(ST&CE-III)/05 DATED 21 ST MARCH, 2005
SUBJECT:
WEEDING OF UNNECESSARY PAPERS FROM RECORD.
Please refer to Member (P&TR) UO No. 1(1)S(BPR-1.Tax)/04 dated 30-12-2004
and Chief (TP & R) U.O. No. 1(01)S(BPR-IT)/04 dated 15-03-2005 (copies enclosed) on
the subject noted above and to find enclosed copies of Secretariat Instructions in respect
of record management and procedure of weeding out of the old record for further
necessary action and progress report to the Sales Tax Wing of the CBR for onward
transmission to Chief (P&TR).
[Issued by the CBR., Islamabad, under the signature of Mr. Fateh M. Shaikh, Chief (ST
& CE-III), 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. Copy to Mr. Muhammad Raza Baqir, Chief
(TP&R), CBR with reference to his U.O referred to above.]
ENCLOSURE:
RECORD MANAGEMENT
70. (1) Preservation of records includes recording, indexing and weeding of files, which
should be done as a continuous process. Action on a file should not be treated to have been
completed unless it has been properly recorded and indexed.
Definitions
(2) In these instructions. -
―Categorization‖ means categorizations of files into various categories depending on the period of
which they should be preserved.
―Classification‖ means classification of files into ―Secret‖ or ―Confidential‖ files.
―Recording‖ means the process of closing a file after action on all issues considered on it has been
completed.
―Indexing‖ means preparation of index for each file and ultimately an Annual INDEX of the files
of the Division.
―Weeding‖ means sorting out and destroying of those records, which have outlived their utility
and need no longer be preserved and retained for future reference.