Sales Tax Instructions

SUBJECT:-
Sales Tax Instructions, 2009
THE CHANGED ROLE OF AUDIT AND INSPECTION AND
INTELLIGENCE & INVESTIGATION IN SALES TAX
MATTERS.
I am directed to refer your letter C. No.5(32)DGCI/S. Tax/98, dated 03-04.1999
on the above subject and to say that notification No.S.R.O.1354(I)/98, dated 08.12.1998
was issued in the wake of your reference C.No.5(94)DGCI/Cus/98/3608, dated
03.08.1998 and was not intended to override or to revoke the Board‘s C. No.2-
Chief(STR)/96, dated 07.07.1996.
[Issued by the C. B. R. Islamabad, under the signature of Mr. Akhtar Zaman Khattak,
Secretary (STM), being addressed to Mr. .Muhammad Iqbal Malik, Director General, Intelligence
& Investigation (Customs & Excise), Islamabad.]
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C. NO.1(86)STM/99 DATED 18 TH MAY, 1999
SUBJECT:-
RECOVERY OF SALES TAX FROM THE DEFAULTING
TEXTILE MILLS.
I am directed to refer to the subject noted above and to say that whenever the
Collector of Sales Tax Incharge of a Ginning Unit reports non-payment of sales tax by
the spinning unit in your jurisdiction, you must ensure that the said spinning unit:
(iv)
(v)
(vi)
does not get input tax adjustment for those tax invoice of ginned
cotton;
pays additional tax; and
pays penalty under rule 6(3) of the Special Procedure for Ginning
Industry Rules, 1996.
2. Kindly ensure that you issue show cause notice for the above 3 sections
within two days against spinning units about which you get such reports of default. Dues
must be got recovered and sent to the Collector of the Sales Tax Incharge of the unit by
22.05.1999.
[Issued by the CBR ,Islamabad, under the signature of Mr. Akhtar Zaman Khattak,
Secretary (STM), addressed to the Collector of Sales Tax, (East/West) Karachi/ Hub (Baluchistan)
/Hyderabad/ Multan/ Faisalabad/ Lahore/ Gujranwala/ Rawalpindi/ Peshawa.]
C. NO.1/7-STT/97 DATED 18 TH MAY, 1999
SUBJECT:-
EXEMPTION OF CUSTOM DUTY, SALES TAX ETC. ON
ELECTRO-MEDICAL EQUIPMENT, MACHINERY ETC.
IMPORTED BY GOVERNMENT OF THE PUNJAB HEALTH
DEPARTMENT.
I am directed to refer your letter No. DIR(IMP) CMS(A)OT-72/99-37938, dated
15.03.1999 on the subject cited above and to say that powers of the Federal Government
and Central Board of Revenue, to grant exemption from payment of sales tax, have been
withdrawn vide Sales Tax (Second Amendment) Ordinance, 1998, dated 01.12.1998