Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.3(13)STM/2004 DATED 22 ND MARCH, 2005
SUBJECT:
REFUND OF SALES TAX OF RS.1.5 BILLION TO KESC
I am directed to refer to Director general LTU‘s letter C. No.274(1)ST&CE/Ref-
V/2002(Pt)/167328 dated 12.01.2005 on the subject cited above and to say that with
reference to decisions at Para (viii) and (ix) of the aforesaid letter, it is the considered
policy of the Board that refund of carry forward is to be sanctioned in accordance with
the principle of FIFO (First in First Out) in terms of Board‘s letter
C.No.2(1)/STP/2000(Vol.II) dated 24.02.2004. As regards provisions of data on CD to be
processed through STARR, the reasons /problems faced by KESC in doing so may be
ascertained and intimated to the Board with recommendations. In case the D. G. (LTU) is
satisfied that the problem faced by the registered persons is genuine, Board can examine
the issue favourably.
[Issued by the CBR, Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary
(ST&CE-L&P), addressed to the Director General, Large Taxpayer Unit, Karachi.]
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C. NO. 4(85) STB/97(Pt) DATED 24 TH MARCH, 2005
SUBJECT:
RECOVERY OF SALES TAX ARREARS FROM STEEL RE-
ROLLING MILLS
I am directed to refer to the subject cited above and to say that it has been
brought to the notice of the Board that some steel re-rolling mills have claimed input
credit of their previous carry forward amounts, without having their records audited in
terms of Board‘s instructions in this regard.
2. The Collector is advised to ensure that the steel re-rollers discharge their
sales tax liabilities as required under Chapter XII of Special Procedure Rules, 2004,
notified vide SRO 484(I)/2004 dated 12.06.2004 and any short payment is recovered
before 31.03.2005 and Board be apprised accordingly.
[Issued by the CBR, Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary
(ST&CE-L&P), addressed to the Collector, Collectorate of Customs, Sales Tax & Central Excise,
Rawalpindi.]
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C. NO.3(13)STP/96(Vol-III) DATED 24 TH MARCH, 2005
SUBJECT: CLARIFICATION REGARDING MULTIPLE USE OF
REGISTRATION BY A COTTON GINNER REGISTERED
UNDER SRO 1271(1)/96 DATED 10.11.1996