Sales Tax Instructions

Sales Tax Instructions, 2009
(ii)
Whether any demand was raised against sugar mills against differential amount
arising from payment of further tax against price of sugar notified by the Board
instead of actual transaction value of sugar. What was the outcome of such cases?
(iii) If no case in respect of (ii) was made out, what was the actual practice of sugar
mills regarding payment of further tax?
(iv)
Any other important court decisions on the issue and the consequence of the
same may be reported as well.
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue
(Sales Tax Wing), under the signature of Dr. Iftikhar Ahmad, Secretary (ST-Jud &ADR),
addressed to the Collector, Collectorate of Sales Tax & Federal Excise, (Enforcement), (Audit),
(HQs), Karachi, the Collector of Large Taxpayers Unit (LTU, 32-A, Lalazar, PIC Tower, Karachi,
the Collector, Collectorate of Sales Tax & Federal Excise, Gujranwala, Rawalpindi, Faisalabad,
Lahore and the Collector, Collectorate of Customs, Sales Tax & Federal Excise, Multan,
Hyderabad, Quetta.]
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SALES TAX GENERAL ORDER NO. 04 /2005
C.No.3(12)ST-L&P/2004 DATED 29 TH SEPTEMBER, 2005
SUBJECT:
SPECIAL PROCEDURE FOR COLLECTION AND PAYMENT
OF SALES TAX ON VEHICLES – INSTRUCTION REGARDING
The Federal Government through its notification SRO 951(I)/2005, dated
14.09.2005, has issued a special procedure for the collection and payment of sales tax on
motor vehicles including three and two wheelers. In this regard, a new chapter, i.e.
Chapter XVII has been added in the Sales Tax Special Procedure Rules, 2005. While
assemblers and importers of vehicles will be filing their monthly sales tax returns in the
format prescribed under rule 15 of the Sales Tax Rules, 2005, a separate format has been
prescribed for the monthly sales tax return-cum-payment-challan for dealers of vehicles
vide Annex II of the said notification. In order to facilitate the dealers of vehicles for the
filling of the relevant columns of their monthly sales tax returns and to assist them in the
filing of such sales tax returns, the Central Board of Revenue is pleased to issue the
guidelines and instructions as follows:-
COL SUB-COL GUIDELINES
UMN UMN
(01) In this column, dealer shall mention his Sales tax registration
number.
(02) In this column, dealer shall mention his National Tax Number.