Sales Tax Instructions

Sales Tax Instructions, 2009
the case as one under section 36(2) of the Act and recover the dues from the taxpayer,
instead of pursuing a course of prolonged and apparently fruitless litigation which is most
likely to prove futile ultimately. This will enable quick settlement of the case, avoid
prolonged litigation, benefit the exchequer, free the Collectorate to pursue other cases,
improve the image of the department, build confidence in the tax payers regarding the
consistency in policy decisions and settle a simmering issue.
4. It is therefore advised that unless the Collectorate has enough evidence
for proving legality of its actions and of mens rea in a Court of law, the case may be
treated as one under section 36(2) of the Act, and M/s. Medora of London & General
Cosmetics may be urged to deposit the amount of sales tax accordingly, and to avail the
benefit of SRO 520(I)/2005 dated 06.06.2005.
[Issued by Revenue Division, CBR.., Islamabad, under the signature of Mr. Aamer Amin
Bhatti, Secretary (ST&CE-L&P), addressed to the Collector Sales Tax & Central Excise,
Lahore.]
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C.NO. 3(12) ST-L&P/04 DATED 29TH JUNE, 2005
SUBJECT:
SPECIAL PROCEDURE FOR PAYMENT OF SALES TAX BY
COMMERCIAL IMPORTERS ON VALUE ADDITION
I am directed to refer to some observations raised by the members of the
Chamber during Member (Sales Tax)‘s recent visit to Hyderabad Chamber of Commerce
& Industry and to state that the concept of carry forward in the return cum payment
challan for commercial importers as existing prior to budget 2004-05 was indicative of
carry forward for accounting purposes only. The relevant column of carry forward has
been deleted in the new format of the return as the concept of carry forward has been
done away with vide amendment in relevant section of the Sales Tax Act, 1990. Though
this amendment is applicable for the tax payers who file returns under the normal sales
tax laws, in case of commercial importers, a special procedure has been prescribed to
levy sales tax on minimum value addition at the time of import. Hence, in their case, the
system of carry forward for accountal purposes shall continue, which can be maintained
in their books of account separately.
[Issued by the Government of Pakistan, Revenue Division, C. B. R.., Islamabad, under
the signature of Mr. Aamer Amin Bhatti, Secretary (ST&CE-L&P), addressed to the President,
Hyderabad Chamber of Commerce & Industry and copy to all Collectors of Sales Tax & Central
Excise.]
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C. No. 5/8-STB/2005 DATED 4 TH JULY, 2005
SUBJECT:
CLARIFICATION WITH REGARD TO SRO
530(I)/2005 AND SRO 527(I)/2005, BOTH
DATED 06.06.2005.