Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Iqbal Bhawana,
Secretary (STR), addressed to the DG, Intelligence & Inv, Cus.,ST&CE, Collector, Cus.,ST&CE
Hyderabad/Quetta/Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore/
Faisalabad/ Gujranwala/Rawalpindi/Peshawar, the Collector, (Enforcement) / (Hdqrs.) / (Audit),
Sales Tax House, Karachi, the Collector, Large Taxpayer, Unit, Karachi. Copy to M/s. Khayabane-Iqbal
(Pvt.)Limited, Suite 123-124, The FORUM, G-20, Block-9, Clifton, Karachi, M/s. FTC
Management Company (Pvt.)Limited, Finance and Trade Center, Shahrah-e-Faisal, Karachi and
the Collector of Customs, Sales Tax & Central Excise (Adjudication), Karachi.]
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C.
NO.1/MISC/ADC/Refund/ST/03
DATED 15 TH APRIL, 2005
SUBJECT:
DELEGATION OF POWERS TO ADDITIONAL COLLECTORS
FOR SANCTION OF REFUND CLAIMS ABOVE RS.1 MILLION
Kindly refer to Board‘s letter C.No.1(6)STP/96 dated 8-9-2004 on the subject
captioned above.
2. The Board vide its letter referred to above decided that the refund claims
of commercial exporters exceeding Rs. one million in each case shall be sanctioned by an
officer not below the rank of Additional Collector of Sales tax. It is stated that vide SRO
No.82(I)/2004 dated 30-9-2004 refunds on stocks of Manufacturer-cum-Exporters was
also made admissible. In view of the changed situation it is felt imperative that the
refunds of Manufacturers-cum-Exporters need to be scrutinized at the level of Additional
Collector. It is, therefore, proposed that the refund claims exceeding Rs. one million in
each case filed by Manufacturers-cum-Exporters excluding those falling in Gold / Silver
categories and STREAMS shall also be sanctioned by the Additional Collectors of Sales
Tax.
[Issued by the CBR, Islamabad, under the signature of Mr. Rashid Ahmed, Collector,
addressed to Mr. Aamer Amin Bhatti, Secretary 9ST&CE-L&P), Central Board of revenue,
Islamabad.]
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C. NO.1(6)STP/96
DATED 16 TH APRIL, 2005
SUBJECT:
DELEGATION OF POWERS TO ADDITIONAL COLLECTORS
FOR SANCTION OF REFUND CLAIMS ABOVE RS.1 MILLION
I am directed to refer to Collector (Enforcement)‘s letter
C.No.1/MISC/ADC/Refund/ST/03 dated 15.04.2005 on the subject cited above and to
say that the Board has no objection if the Collector appoints Additional Collector (Sales
Tax) for sanctioning of refund claims of manufacturers-cum-exporters, excluding those