Sales Tax Instructions

Sales Tax Instructions, 2009
United (Pvt.)td., 176-Anarkali,Lahore & copy to the Collector of Sales Tax (East/ West)Karachi/
Hub (Baluchistan)/ Hyderabad/ Multan/ Faisalabad/ Gujranwala/ Peshawar/ Mirpur (AJ&K),
with their letter No.Nil, dated 17 th February, 1999. Copy of letter is reproduced below:-
C. NO.NIL DATED 17 TH FEBRUARY, 1999
Member( Sales Tax),
Central Board of Revenue,Islamabad.
SUBJECT: EXEMPTION OF SALES TAX REGISTRATION
Most humbly I take this opportunity to writ the following lines for your sympathetic
consideration:-
1. We the booksellers are exempted from the subject Sales Tax / registration vide Chapter
III page 168 para 21, which reads ―Newspapers books, Journals and periodicals excluding
directories of all sorts‖.
2. On the contrary we are being harassed for getting registered with the sales tax
departments and submission of a ―Return‖ regularly which of course is always ―NIL‖. Secondly
the institution and libraries where our books are supplied ask for our ―Sales Tax Registration
Number‖ thus causing difficulties and unnecessary delay in the payments. Further more even the
custom authorities on import of books demand the sales tax registration number for release of
documents.
In view of above we would request your honour to kindly issue a separate directive on the issue to
the concerned departments with a copy to the undersigned so as to enable us to circulate the same
to our members.
We are sure that your magnanimity would be generous enough in doing the needful at your
earliest convenience thus relieving us of this undue regular anxiety.
Thanking you in anticipation, Regards
Yours Sincerely, Major (R) Javed Amin, Convener
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C. NO.3(28)STP/98 DATED 2 ND APRIL, 1999
SUBJECT:-
CLARIFICATION REGARDING INPUT TAX ADJUSTMENT
ON SUPPLIES OF GOODS UNDER SRO 826(I)/98, DATED
21.07.1998.
I am directed to refer to your letter No. 4.Misc.PA.Coll/ST/98/109, dated
11.02.1998 on the subject cited above and to say that Board‘s letter No.2 (19) STM/98,
dated 7.12.1998 and C. No.3 (28) STP/98, dated 28.01.1999 deal with two different
matters. In the first letter the Collectorates have been informed about the suspension of
operation of SRO 826(I)/98, dated 21.07.1998 for the new applicants whereas the second
letter exclusively deals with the issue as to whether input refund / adjustment facility to
the suppliers of goods to specially registered persons under SRO 826(I)/98, dated
21.07.1998, is available or not.
2. Therefore, both the letters may be taken in their true perspective.
3. Since the 12 persons, mentioned in Col (6) of paragraph 5 of the Board‘s
aforesaid letter dated 07.12.1998, have acquired a vested right for the year 1998-99 in
terms of rule 3(5) of the SRO 826(I)/98, they have the option to continue availing of the
benefits thereof until 30.06.1999. However, no new Special Registration should be issued
under SRO 826(I)/98.