Sales Tax Instructions

Sales Tax Instructions, 2009
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C. NO.2(1)STP/97 DATED 9 TH MAY, 2000
SUBJECT:-
CLARIFICATION FOR CARRY FORWARD OF INPUT TAX
I am directed to refer to your letter No.Ref:S.TAX/M-1/2000, dated 2.5.2000 on
the subject cited above and to state that answer to the question raised in your above
referred letter is in the negative. Under the Sales Tax Act, 1990, the amount of refund of
sales tax pending with the Sales Tax Act Authorities for sanction and payment cannot be
converted into carry forward, nor it can be ipso facto utilized for discharging future tax
liabilities.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), addressed to Mr. Imran-ul-Haq, Tax & Corporate Consultant, Lahore and copy to the
Collector, Collectorate of Sales tax & Central Excise, (East/West)Karachi/ Hyderabad/
Faisalabad/ Multan/ Peshawar/ Lahore/ Quetta/ Islamabad and Gujranwala.]
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C. NO.2(4)STP/99 DATED 9 TH MAY, 2000
SUBJECT:-
EXPORT TO AFGHANISTAN VIA LAND ROUTE
I am directed to enclose a copy of letter self-explanatory C. No.V-
7(85)Cus/2000/14581, dated 29.4.2000 received from the Collector of Customs, Sales
Tax & Central Excise, Quetta on the subject cited above and to state that under SRO
751(I)/99, dated 15.6.1999, the facility of zero-rating is not available to/not admissible on
goods exported via land route to Afghanistan and through Afghanistan to Central Asian
States.
2. Board has desired that it may be ensured that the registered units/persons
manufacturing or supplying exportable do not issue any zero-rated invoice for export of
their goods via land route to Afghanistan and through Afghanistan to Central Asian
States and that supplies of such goods are made only on payment of sales tax due thereon.
In case any registered person has issued any zero-rated invoice for such goods, the
amount of sales tax due thereon but not paid may be recovered immediately alongwith
additional tax besides taking penal action under the Sales Tax Act, 1990. The amount of
refund if paid on any such invoice in your Collectorate may also be recovered alongwith
additional tax besides penal action under the law.
3. Your report in the matter may please reach the Board within fifteen days
positively.
[Issued by the CBR., under the signature of Mr. Iftikhar Qutab, Secretary (STP), addressed to the
Collector, Collectorate of Sales Tax & Central Excise, (East/West) arachi/ Faisalabad/ Multan/
Peshawar/ Lahore/ Islamabad and Gujranwala; the Collectorate of Customs, Sales Tax & Central
Excise, Hyderabad; and copy to the Collector, Collectorate of Customs, Sales Tax & Central
Excise, Quetta.] Copy of SRO 751(I)/99, dated 15.6.1999 is reproduced below:-
Notification No. S.R.O. 751(I)/99, dated 15.06.1999. -- In exercise of the powers conferred by
clause (iii) of the first proviso to section 4 of the Sales tax Act, 1990, the Federal Government is