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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,<br />

Secretary (ST-L&P) addressed to M/s A&Z Corporation, Mingora Swat. Copy endorsed to all the<br />

Collectors of <strong>Sales</strong> <strong>Tax</strong> & Central Excise and Secretary (STE).]<br />

********<br />

C.NO.3(9)STP/99 (Pt.) DATED 18 TH NOVEMBER, 2000<br />

SUBJECT:-<br />

ISSUANCE OF NOC FOR TRANSFER OF MACHINERY UNDER<br />

SRO NO.987(I)/99, DATED 30.08.1999<br />

I am directed to refer to your letter Ref. No.IMP/DTM/82/2000, dated<br />

03.10.2000 on the subject cited above and to inform you that under S. No. (5) of para (2)<br />

of SRO 987(I)/99, dated 30.08.1999, the Collector is empowered to grant permission for<br />

shifting of the machinery imported under the said notification. You may, therefore,<br />

approach the concerned Collector for permission accordingly.<br />

[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,<br />

Secretary (ST-L&P), addressed to M/s. Din Textile Mills Ltd., Karachi copy to the Collector of<br />

<strong>Sales</strong> <strong>Tax</strong> & Central Excise, (East) Karachi & Collector of <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Lahore.]<br />

********<br />

C.NO.1(57)STM/2000 DATED 23 RD NOVEMBER, 2000<br />

SUBJECT:-<br />

SALES TAX ARREARS RELATING TO COTTON<br />

I am directed to enclose a copy of Collectorate of Customs, <strong>Sales</strong> <strong>Tax</strong> & Central<br />

Excise, Hyderabad‘s letter No.22-GST/CGU/99, dated 21 st November, 2000, on the<br />

above noted subject, containing autographic direction of Member (<strong>Sales</strong> <strong>Tax</strong>) as<br />

reproduced below:-<br />

―The spinning units who have not paid the tax involved on cotton cannot claim<br />

input to that extent in terms of section 7(1) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. Those<br />

who have done this need to be taken to task by way of recovery of tax /<br />

additional tax including penal action.‖<br />

2. You are requested to kindly take action accordingly against all textile<br />

units, who have not paid sales tax on the purchase of ginned cotton but have claimed<br />

input tax adjustment / refund. A progress report may please be sent to the Board within<br />

15 days positively.<br />

[Issued by the C. B. R., Islamabad, under the signature of Mr. Behan Ali Sher, Secretary<br />

(STM&I), addressed to the Collector of <strong>Sales</strong> <strong>Tax</strong> & Central Excise, Karachi<br />

(East/West)/Gujranwala/ Peshawar/ Rawalpindi/ Lahore, the Collector of Customs, <strong>Sales</strong> <strong>Tax</strong> &<br />

Central Excise, Multan/ Quetta and the Collector of <strong>Sales</strong> <strong>Tax</strong>, Faisalabad and copy to the<br />

Collector of Customs, <strong>Sales</strong> <strong>Tax</strong> & Central Excise Hyderabad.] Copy of letter No.22-<br />

GST/CGU/99, dated 21 st November, 200 is reproduced below:-<br />

C.NO.22-GST/CGU/99 DATED 21 ST NOVEMBER, 2000<br />

SUBJECT:<br />

SALES TAX ARREARS RELATING TO COTTON

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