Sales Tax Instructions

S.
No.
Name of the
Collectorate/
Commissionerate
from which notice
was received with
Notice No & Date
Sales Tax Instructions, 2009
OTHER COLLECTORATES/COMMISSIONERATES AS
OUTSTANDING AT THE CLOSE OF (MONTH) 2000.
Name of the
defaulter with
CTI/NTN/ST.
Regn/Exp.Regn/CE
License Nos, if any
Amount
in
default
Action
taken
Response
issued/given
(1) (2) (3) (4) (5) (6) (7)
Remarks
7. Collectors may kindly ensure that there is no delay/default in recovery/
issuance of notices, computer-posting of notices and action on notices received from
other Collectorates/Commissionerates. The monthly report, complete in all respect,
should also reach CBR by the 5 th day of every month, beginning from 01.01.2000. Please
enter it in the Calendar of Returns/Reports.
[Issued by the CBR, Islamabad under the signature of Mr.Akhtar Zaman Khattak,
Secretary (STM), addressed to all the Collectors of Sales Tax. Copy endorsed to the Director
(Computer), Sales Tax Wing, CBR, for information & necessary action and Secretary (STE),
CBR.]
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C. NO.3(1)STP/99 DATED 20 TH DECEMBER, 1999
SUBJECT:-
SALES TAX CLARIFICATION
I am directed to refer to your letter No.NK/GC/297/99, dated 24.08.1999 on the
subject cited above and to reply the queries as under:-
1. DISCOUNT UNDER NORMAL BUSINESS PRACTICE
Under section 2(46) of the Sales Tax Act, 1990, the sales tax is chargeable on the
discounted price excluding the amount of tax; provided that the tax invoice shows the
discounted price and the related tax and the discount allowed is in conformity with the
normal business practices.
2. SALES TAX AGAINST REPLACEMENT OF DEFECTIVE (SUB-
STANDARD PRODUCT)
All situations where the goods sold are taken back/replaced are covered under
―the Debit and Credit Note and Destruction of Goods Rules, 1996‖ issued vide SRO
696(I)/96, dated 22.8.96. However, in case of replacement against realization of some
amount, the sales tax will be chargeable to the extent of amount so charged.
3. DIRECT SALES
Cases where the tyres are sold to individual customers, 3% further tax is not chargeable.
However, in this case the quantity should be small and the price should be a consumer
price on which tax is to be charged and not the wholesale value. Goods supplied to