Sales Tax Instructions

Sales Tax Instructions, 2009
SECTION 33 AND 34 OF THE SALES TAX ACT, 1990 UNDER
SRO 461(I)/99, DATED 09.04.1999
I am directed to refer to your letter No. Nil, dated Nil on the above subject and to
say that the benefits of notification SRO 461(I)/99, dated 09.04.1999 are available only in
relation to such payments of principal amount of sales tax or portions of the principal
amount of payable sales tax as are actually paid during the period from 09.04.1999 to
30.04.1999, as clearly specified in the said notification.
2. The provisions of SRO No.461(I)/99, dated 09.04.1999 do not apply to
those cases where the principal amounts were paid prior to 09.04.1999, or are paid after
30.04.1999.
[Issued by the CBR,Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STP), addressed to M/s. Javaid Umar Law Associates, 206, Commerce Center, Hasrat Mohani
Road, Karachi, with their letter No. Nil, dated Nil.] Copy of letter is reproduced below:-
S. M. Kazmi Esquire,
Member Sales Tax,
Islamabad.
SUBJECT: WAIVER OF ADDITIONAL TAX AND PENALTIES UNDER SECTION 33
AND 34 OF THE SALES TAX ACT, 1990 UNDER SRO 461(I)/99, DATED
09.04.1999
1. The sales tax Collectorate in Karachi appears to have issued show cause notices to
textile mills in Karachi under section 33 and 34 of the Sales Tax Act, 1990 on account of some tax
payments of sales tax to the ginners during August, September and October, 1998, although at the
departmental levels such late payment was condoned by charging five percent penalty, on account
of such late payments, during the relevant period. Even so the cases appear to have been reopened
now.
2. The Board has however taken a very magnanimous view as per SRO 461(I)/99 and
allowed the principal amount to be paid by 30.04.1999 even if these cases are in adjudications.
3. On the rationale of the above decision, there is no justification for the continuation of the
penal action against persons falling in category (vi) of the above notification, since, the principal
amount of sales tax has already been deposited last year against payment of 5% penalty envisaged
by the relevant Rules.
4. It is therefore requested that necessary clarification may kindly be issued to the
concerned departments that cases of persons falling in category (vi) of the above S. R. O. may be
closed, if the principal amount of sales tax due and the penalty there against has already been
paid by the concerned textile mills.
5. We have faith and confidence in your wisdom and sagacity and hope for your urgent
orders in the interest of justice.
Lord bless you always,
Javaid Umar
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C.No.1/25-STT/99 DATED 28 TH APRIL, 1999
SUBJECT:-
SALES TAX ON ARL‘S NAPHTHA PRODUCTION.
I am directed to refer to your letter No.PL-3(447)/95, dated 8 th February, 1999 on
the subject cited above and to say that except for the goods specified in the Sixth
Schedule to the Sales Tax Act, 1990, all goods are sales taxable under the law. Partly