Sales Tax Instructions

(d)
Sales Tax Instructions, 2009
otherwise. However, prepared and cooked poultry, meat, etc. of
headings under Chapter 16.21 or Section IV of the PCT are not
covered by this exemption and shall be liable to sales tax. Thus
this exemption is not applicable to any prepared or cooked
products of such industry (e.g. minced meat patties etc. which
are ready for consumption after heating, frying, etc.); and
the exemption from sales tax on imported vehicles paying
customs duty in foreign exchange has been withdrawn. Now,
these vehicles shall pay sales tax at 15%.
[Issued by the CBR, Islamabad under the signature of Mr.Abdul Basit Chaudhry, Second
Secretary (STB). addressed to the DG Inspection & Audit (Customs & Central Excise),
Karachi/DG Training & Research, Islamabad/ Member (Judicial), Karachi/all the Collectors of
Sales Tax/Collector of Customs (Appraisement), (Preventive), (Export), (Port Qasim) Karachi/
Collector of Customs (Appraisement),(Exports)Lahore/ all the Collectors of Central Excise/
Collector Mirpur (AJ&K)/ all the Collectors of Sales Tax (Appeals)/Director of Training,
Karachi/Departmental Representative (Appellate Tribunal)Karachi,Lahore, Islamabad/SA to
Chairman/M(Customs)/M(ST)/M(CE)/M(TP)/Chief(ST-I)/Chief(ST-II)/Director(Comp)/S(STC)/
S(ST.Retail)/S(STE)/S(STJ)/S(ST.AIU)/S(CTM)/S(STP)/S(STT)/S(Ind.Aud.)/S(Ext.Aud.)/S(STB)/S
(ST.Services)]
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C.No.3(70)STM/99 DATED 20 TH DECEMBER, 1999
SUBJECT:-
INTER – TAX REFUND/ADJUSTMENT PROCEDURE.
I am directed to enclose copy of the Chairman, CBR‘s C.No.1(1) ch. CBR/99
dated 17 th December, 1999 on the above subject and to say that rule 10 of the Sales Tax
Refund Rules, 1998 already provides as hereunder:-
―10 Deduction to be made from a sanction order.- Where any tax,
additional tax or penalty under this Act or under the Central Excises Act,
1944 (I of 1944), Wealth Tax Act, 1963 (XV of 1963), Customs Act,
1969 (IV of 1969), and Income Tax Ordinance, 1979 (XXXI of 1979),
are outstanding against the claimant, such amount of arrears shall be
deducted from the sanctioned amount of claim before issuing him a
cheque for the balance, if any.‖
2. The Board desires that the aforesaid provisions of the rule 10 may
invariably be complied with. The crossed cheques for the deducted amounts may be
drawn in favour of the respective Collector/Commissioner (A/C Party‘s Name) and sent
to the respective Collector/Commissioner under intimation to the party (claimant from
whose claim the amount was deducted).
3. As regards the arrears outstanding against various parties which are
recoverable by you under section 48(I)(a) of the Sales Tax Act, 1990, you are advised to
send notices in the form prescribed at Annex-III of the Sales Tax Recovery Rules, 1992
to:-