Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.3(29)STP/99 DATED 25 TH JUNE, 1999
SUBJECT:- SRO 679(I)/99, DATED 12.06.1999
I am directed to refer to the subject noted above and to say that the exemption of
four fifth of the amount of additional tax and penalties under Sales Tax Circulars,
General Orders, letters, Clarifications, Notification SRO 679(1)/99, dated 12.06.1999 is
also available to the cases in disputes or in audit or in adjudication as per para 3 of said
SRO.
2. You are, therefore, requested to please contact, individually, all such
taxpayers against whom sales tax liability has been detected irrespective of whether a
formal case has been made out, or a show cause notice issued or an order-in-original has
been passed or not. All such sales tax defaulters may be properly briefed about
exemption/amnesty/waiver of additional tax and penalties available to them under the
SRO so that they can avail of the facility.
3. Considering that the said SRO will expire on 28 th June, 1999, action in
this regard may please be initiated instantly.
[Issued by the CBR Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STP), addressed to the Collector Sales Tax, Karachi (West /Karachi (East)/Multan/Faisalabad/
Lahore/Gujranwala/Rawalpindi/Peshawar and the Additional Collector Incharge Sales Tax,
Hyderabad / Balochistan (Hub).]
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SALES TAX GENERAL ORDER NO.5/1999.
C.No.4/49-STB/98 DATED 29 TH JUNE, 1999
SUBJECT:- VALUE OF SUPPLY WHEN GOODS ARE REMOVED/
SUPPLIED UNDER CHAPTER-X OF THE CENTRAL EXCISE
RULES, 1944.
A question has arisen as to whether for the purposes of clearances made under
Chapter-X of the Central Excise Rules, 1944, the amount of Central Excise Duty remitted
would also be included in the value of taxable supply or not.
2. Since the amount of Central Excise Duty is remitted under Chapter-X of
the Central Excise Rules, 1944, and is also not actually paid to the seller, the bond
submitted under rule 192 of the Central Excise Rules, 1944, can not be considered as
"money" received by supplier. Moreover, the principle outlined in Sales Tax Circular
No.10/94 dated 27.10.1994 also applies.
3. Therefore, the amount of Central Excise Duty remitted under Chapter-X
of the Central Excise Rules, 1944, and, accordingly, not received by the supplier of the
taxable goods shall not form an ingredient of the value of taxable supply under section
2(46) of the Sales Tax Act, 1990.