Sales Tax Instructions

Sales Tax Instructions, 2009
cases under sections 11, 36 and 45 has been specified. Benches of
Appellate Tribunal are being increased;
(vi) Provisions of Chapter-VIII-A relating to settlement of cases (sections 47
A to 47K) have been omitted from the Sales Tax Act, 1990.
(vii) Certain exemptions were earlier withdrawn vide SRO 922(I)/99, dated
16.08.1999. The relevant entries in the Sixth Schedule to the Sales Tax
Act, 1990 have been modified accordingly. Besides, anomalies of
different entries of the said Schedule such as ‗milk preparations and local
supplies of edible oils‘, have been removed.
(viii) Sales tax shall be levied on certain services. The tentative
commencement date is 1st July, 2000. The Provincial Governments will
issue necessary legislation in this regard. CBR shall be entrusted with the
responsibility to collect sales tax on services. The Collectorates are
advised to be ready to discharge this responsibility. Necessary
instructions as warranted will be issued by CBR shortly.
3. In view of revamping of departmental adjudication system, the
Collectors are directed to update lists of all pending adjudication cases (except refund
matters) for their safe transfer to the respective Adjudication Collectorates as soon as
such Collectorates are notified, cases of non-filers, late filers and short filers will also be
referred to these Adjudication Collectorates after proper scrutiny and check. As regards
the cases detected through audit or enforcement, the Executive Collectorates will send the
audit/contravention reports along with brief summaries in such form that the adjudicating
officers are facilitated to draw show cause notices therefrom without any inconvenience.
The detecting officials will invariably appear before the adjudicating authorities at the
time of hearing to properly defend the cases. Non-appearance in this regard will be
viewed seriously. To regulate the system of adjudication, CBR will issues rules.
4. These instructions are only illustrative. Collectors are requested to go
through the budgetary amendments and notifications etc. carefully for proper
comprehension and application of law. In case the Collectorate finds any ambiguity or
anomaly in the amendments made in Sales Tax laws or in these instructions, Board may
be apprised of the same instantly.
[Issued by the CBR, Islamabad under the signature of Mr. Behan Ali Sher, Secretary
(Sales Tax Budget) addressed to all the Collectors of Sales Tax/Collector of Customs
(Appraisement), (Preventive), (Exports), (Port Qasim). Copy endorsed to the Director General,
Intelligence & Investigation) (Customs & Central Excise), Islamabad, Director General
Inspection & Audit (Customs, Central Excise & Sales Tax), Karachi and Director General
(Training & Research), Islamabad.]
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C. NO.1/20-STB/2000 DATED 23 RD JUNE, 2000