Sales Tax Instructions

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Sales Tax Instructions, 2009 unverifiable supplies by the distributors. Board is therefore not in favour of such a scheme. [Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), addressed to the Collector, S T &CE, Lahore and copy to the Collector, Collectorate of Customs, ST&CE, Hyderabad/ Quetta/ Multan, the Collector, ST&CE, (East/West) Karachi/Peshawar/Gujranwala/Rawlapindi and the Collector, ST, Faisalabad.]Judgment of Supreme Court dated 19.05.2000 in Civil Petition No.1956-L/2000 is reproduced below:- In the Supreme Court of Pakistan (Appellate Jurisdiction) Present Mr. Justice Munir A. Sheikh Mr. Justice Qazi Muhammad Farooq Mr. Justice Rana Bhagwandas Civil peititon No.1256-L to 1967-L CIVIL PETITION NO.1256-L to 1967-L, 2169-L, 2210-L to 2213-L, 2219-L of 1999, 114-L, 116-L to 119-L, 142-L, 148-L and 149-L of 2000 (On appeal from the judgment dated 15.11.-1999 on the Lahore High Court, Lahore passed in Writ Petitions No.14425, 14426, 14809, 14810, 14812, 14813, 14887, 14888, 14889, 14971, 14972, 14973, 12867, 15085, 15179, 15180, 15240, 2076 of 1999, 47/2000, 8329, 15911, 15747, 14619, 12313/99, 19045/98 and 12312/99 (respectively). 1. Tandlianwala Sugar Mills Ltd. (CP-1956-L/99) 2. JDW Sugar Mills Ltd. (CP-1957-L/99) 3. Kashmir Sugar Mills Ltd. (CP-1958-L/99) 4. Ittefaq Sugar Mills Ltd. (CP-1959-L/99) 5. Brothers Sugar Mills Ltd. (CP-1960-L/99) 6. Chisitia Sugar Mills Ltd. (CP-1961-L/99) 7. Yousaf Sugar Mills Ltd. (CP-1962-L/99) 8. Abdullah Sugar Mills Ltd. (CP-1963-L/99) 9. Haseeb Waqas Sugar Mills Ltd. (CP-1964-L/99) 10. Phalia Sugar Mills Ltd. (CP-1965-L/99) 11. Punjab Sugar Mills Ltd. (CP-1966-L/99) 12. Crescent Sugar Mills Ltd. (CP-1967-L/99) 13. M/s. Riaz Brothers (Pvt.)Ltd. (CP-1969-L/99) 14. Shaqoor Sugar Mills Ltd. (CP-2210-L/99) 15. Shah Taj Sugar Mills Ltd. (CP-2211-L/99) 16. Hussain Sugar Mills Ltd. (CP-2212-L/99) 17. Kohinoor Sugar Mills Ltd.(CP-2213-L/99) 18. Messrs. Shiekhoo Sugar Mills Ltd. (CP-2219-L/99) 19. Chanar Sugar Mills Ltd. (CP-114-L/2000) 20. M/s. Fatima Sugar Mills Ltd. (CP-116-L/2000) 21. Ashraf Sugar Mills Ltd. (CP-117-L/2000) 22. Gojra Sumandar Sugar Mills Ltd.(CP-118-L/2000) 23. Pattoki Sugar Mills Ltd. (CP-119-L/2000) 24. Tandlianwala Sugar Mills Ltd. (CP-142-L/2000) 25. Rehman Beverages (Pvt.)Ltd. (CP-148-L/2000) 26. JDW Sugar Mills Ltd. (CP-149-L/2000),
Sales Tax Instructions, 2009 VERSUS ……….President Federation of Pakistan, through Secretary, Ministry of Finance, Revenue and Economic Affairs, Islamabad and others. ……….Respondent For the petitioners: (in all petitions except Mr. Ali Ahmed Awan, ASC and Ch. CPs-2169, 2219-L/99) Mehdi Khan Mehtab, AOR For the respondents: Mr. A. Karim Malik, ASC and Mr. K. M. Virk, ASC. Date of hearing 19.05.2000 JUDGMENT QAZI MUHAMMAD FAROOQ, J. -- The above mentioned twenty six petitions for leave to appeal have arisen from an equal number of Writ Petitions which were dismissed by a learned Single Judge of the Lahore High Court, Lahore through a common judgment dated 15.11.1999. 2. The dispute is traceable to two amendments made in section 3 of the Sales Tax Act,1990 in 1998 and 1999. The first amendment was made through Finance Act, 1998 whereby subsection (1-A) was inserted and a further tax at the rate of one percent of the value in addition to the rate specified in sub-section (1) of section 3 was levied on taxable supplies made in Pakistan to a person other than a registered person. The second amendment was made by Finance Act, 1999 vide which rate of further tax was enhanced from one percent to three percent and for the expression ―sub-section (1) the expression sub-section (1) clause (c) of sub-section (2) and subsection (4) and (5)‖ was substituted. 3. The tax levied through the first amendment was struck down by the Peshawar High Court on acceptance of Writ petition No.1713/98 decided on 06.10.1999. The petitioners, who are manufacturers of sugar and bottlers of soft drinks, had also challenged both the amendments on various grounds but their writ petitions were dismissed by the Lahore High Court, Lahore. Hence, the petitions highlighted above. 4. When the petitions came up for hearing today Mr. A. Karim Malik, learned ASC appearing for the respondents, pursuant to notice issued on 17.02.2000, made a statement at the bar that he would not contest the challenge thrown to the first amendment as the petition for leave to appeal (Civil Petition No. 174-P of 1999) directed against the judgment of the Peshawar High Court in Writ Petition No.1713/98 was dismissed by this Court on 30.11.1999. He also placed on record a copy of the judgment of this Court, relevant petition whereof reads thus:- ―It is quite clear that the sales tax is leviable at the rate of 12.5 percent both under Section 3(1) as well as section 3(2)(c) of the Act. It is not disputed before us that the aerated water manufactured by the respondents is mentioned in the 3 rd Schedule to the Act. The learned judges of the High Court rightly came to the conclusion that the rationale behind levy of sales tax under clauses (1) and(2)(c) of section 3 of the Act is different. A plain reading of the above action will show that under section 3(1) of the Act the tax at the rate of 12.5 is recoverable on the taxable supplies by a registered person while the sales tax is recoverable under clause (c) of subsection (2) of section 3 of the Act at the same rate on the retail price of the product which is to be prominently, legibly and indelibly printed or embossed by the manufacturer on each packet, container, package, cover or label of the goods. It is, therefore, quite clear that the sales tax under subsection 2(c) of section 3 ibid, is not payable on the basis of taxable supplies but on retail price while under section 3(1) the sales tax at the rate of 12.5 percent is recoverable on the taxable supply. Subsection (1-A) which was added in section 3 after subsection (1), makes an additional tax payable @ one percent of the value on the taxable supplies in addition to the tax payable under subsection (1) in respect of all supplies made in Pakistan to a person other than a
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CERTIFICATE. Sales Tax Instructions
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(b) (c) (d) Sales Tax Instructions,
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(ii) (iii) (iv) (v) (vi) (vii) Sale
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Thanking you. Yours truly, Abdul La
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Mr. M. Iqbal Farid Chairman, Centra
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Sales Tax Instructions, 2009 ANNEX-
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S.N o Name of Ginning Unit(s) from
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measures taken: Sales Tax Instructi
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Yours faithfully For Meezan Enterpr
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prosecution evidence(s) available j
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
Page 1937 and 1938:
Sales Tax Instructions, 2009 such r
Page 1939 and 1940:
Sales Tax Instructions, 2009 allowe
Page 1941 and 1942:
Page 1943 and 1944:
Sales Tax Instructions, 2009 basis
Page 1945 and 1946:
Page 1947 and 1948:
Page 1949 and 1950:
Page 1951 and 1952:
Page 1953 and 1954:
Sales Tax Instructions, 2009 are in
Page 1955 and 1956:
Sales Tax Instructions, 2009 SRO-50
Page 1957 and 1958:
Page 1959 and 1960:
(xvi) Sales Tax Instructions, 2009
Page 1961 and 1962:
Page 1963 and 1964:
Page 1965 and 1966:
Sales Tax Instructions, 2009 budget
Page 1967 and 1968:
Sales Tax Instructions, 2009 paymen
Page 1969 and 1970:
Page 1971 and 1972:
Page 1973 and 1974:
Sales Tax Instructions, 2009 (iv) (
Page 1975 and 1976:
Sales Tax Instructions, 2009 Any o
Page 1977 and 1978:
Sales Tax Instructions, 2009 3. Adj
Page 1979 and 1980:
Sales Tax Instructions, 2009 1. Exa
Page 1981 and 1982:
Sales Tax Instructions, 2009 b) Amo
Page 1983 and 1984:
Sales Tax Instructions, 2009 implem
Page 1985 and 1986:
Sales Tax Instructions, 2009 throug
Page 1987 and 1988:
Page 1989 and 1990:
Sales Tax Instructions, 2009 For su
Page 1991 and 1992:
Sales Tax Instructions, 2009 nature
Page 1993 and 1994:
Page 1995 and 1996:
Sales Tax Instructions, 2009 AREAS.
Page 1997 and 1998:
Sales Tax Instructions, 2009 GOVERN
Page 1999 and 2000:
Page 2001 and 2002:
Page 2003 and 2004:
Sales Tax Instructions, 2009 (v) In
Page 2005 and 2006:
Sales Tax Instructions, 2009 addres
Page 2007 and 2008:
Page 2009 and 2010:
Page 2011 and 2012:
Sales Tax Instructions, 2009 (5) Co
Page 2013 and 2014:
Sales Tax Instructions, 2009 4. Rul
Page 2015 and 2016:
Sales Tax Instructions, 2009 order
Page 2017 and 2018:
Page 2019 and 2020:
Page 2021 and 2022:
Sales Tax Instructions, 2009 APTMA
Page 2023 and 2024:
Page 2025 and 2026:
Page 2027 and 2028:
Sales Tax Instructions, 2009 5. Kee
Page 2029 and 2030:
Sales Tax Instructions, 2009 period
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Sales Tax Instructions, 2009 DTRE a
Page 2033 and 2034:
Page 2035 and 2036:
Sales Tax Instructions, 2009 DTRE R
Page 2037 and 2038:
Page 2039 and 2040:
Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 seem t
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Sales Tax Instructions, 2009 export
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Sales Tax Instructions, 2009 In cas
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Sales Tax Instructions, 2009 Total
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Page 2055 and 2056:
Page 2057 and 2058:
Page 2059 and 2060:
Page 2061 and 2062:
Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Page 2067 and 2068:
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 We are
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Page 2079 and 2080:
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 Check
Page 2087 and 2088:
Sales Tax Instructions, 2009 Apply
Page 2089 and 2090:
Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 Stock
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Sales Tax Instructions, 2009 From n
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Sales Tax Instructions, 2009 2. Ret
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Page 2099 and 2100:
Sales Tax Instructions, 2009 [Furth
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Sales Tax Instructions, 2009 per ru
Page 2103 and 2104:
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Sales Tax Instructions, 2009 STEEL
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Page 2109 and 2110:
Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
Page 2113 and 2114:
Sales Tax Instructions, 2009 3. All
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Page 2117 and 2118:
Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 Author
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Sales Tax Instructions, 2009 NIC No
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Page 2127 and 2128:
Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 (i) (j
Page 2131 and 2132:
Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 invari
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Page 2137 and 2138:
Sales Tax Instructions, 2009 (h) (i
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Sales Tax Instructions, 2009 1 5 of
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 (x) (x
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Page 2147 and 2148:
Page 2149 and 2150:
In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
Page 2163 and 2164:
Sales Tax Instructions, 2009 ―SPE
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Page 2167 and 2168:
Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Page 2177 and 2178:
Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Page 2191 and 2192:
COMMITTEE NO. 3 Cases relating to T
Page 2193 and 2194:
Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
Page 2197 and 2198:
Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 was re
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Sales Tax Instructions, 2009 Centra
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Sales Tax Instructions, 2009 weight
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Sales Tax Instructions, 2009 Counci
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Sales Tax Instructions, 2009 ‗STR
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Sales Tax Instructions, 2009 return
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Sales Tax Instructions, 2009 C O M
Page 2241 and 2242:
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Sales Tax Instructions, 2009 conces
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Sales Tax Instructions, 2009 Preser
Page 2251 and 2252:
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Page 2257 and 2258:
Sales Tax Instructions, 2009 requis
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Sales Tax Instructions, 2009 1. Sco
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Sales Tax Instructions, 2009 II. (i
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 other
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Page 2279 and 2280:
Page 2281 and 2282:
Sales Tax Instructions, 2009 MEDTRA
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Sales Tax Instructions, 2009 copy o
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Page 2289 and 2290:
Sales Tax Instructions, 2009 UNDER
Page 2291 and 2292:
Sales Tax Instructions, 2009 Hydera
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Sales Tax Instructions, 2009 39 Dee
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Sales Tax Instructions, 2009 not be
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Sales Tax Instructions, 2009 which
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Sales Tax Instructions, 2009 questi
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Sales Tax Instructions, 2009 all pu
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Page 2307 and 2308:
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Sales Tax Instructions, 2009 Ltd 23
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Sales Tax Instructions, 2009 the sa
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Sales Tax Instructions, 2009 instru
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Sales Tax Instructions, 2009 plant
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Sales Tax Instructions, 2009 (03) I
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Sales Tax Instructions, 2009 the de
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Sales Tax Instructions, 2009 ―FE-
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Sales Tax Instructions, 2009 genuin
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Sales Tax Instructions, 2009 case t
Page 2355 and 2356:
Sales Tax Instructions, 2009 (1999-
Page 2357 and 2358:
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Sales Tax Instructions, 2009 Moreov
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Sales Tax Instructions, 2009 10. Ne
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Sales Tax Instructions, 2009 Proced
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Sales Tax Instructions, 2009 2. Aft
Page 2383 and 2384:
Sales Tax Instructions, 2009 Sl. No
Page 2385 and 2386:
Sales Tax Instructions, 2009 (See a
Page 2387 and 2388:
Sales Tax Instructions, 2009 Permit
Page 2389 and 2390:
PAPERS. Sales Tax Instructions, 200
Page 2391 and 2392:
Page 2393 and 2394:
Page 2395 and 2396:
(iv) (v) Sales Tax Instructions, 20
Page 2397 and 2398:
(a) Sales Tax Instructions, 2009 co
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Sales Tax Instructions, 2009 (m)
Page 2401 and 2402:
Sales Tax Instructions, 2009 2. Bei
Page 2403 and 2404:
Sales Tax Instructions, 2009 Islama
Page 2405 and 2406:
Page 2407 and 2408:
Page 2409 and 2410:
Page 2411 and 2412:
Page 2413 and 2414:
Page 2415 and 2416:
Sales Tax Instructions, 2009 City C
Page 2417 and 2418:
Sales Tax Instructions, 2009 contra
Page 2419 and 2420:
ENCLOSURE-III To: From: Member Sale
Page 2421 and 2422:
Sales Tax Instructions, 2009 which
Page 2423 and 2424:
Sales Tax Instructions, 2009 Defenc
Page 2425 and 2426:
Page 2427 and 2428:
Sales Tax Instructions, 2009 [Resci
Page 2429 and 2430:
Sales Tax Instructions, 2009 (2) Ze
Page 2431 and 2432:
Page 2433 and 2434:
Sales Tax Instructions, 2009 III. (
Page 2435 and 2436:
Page 2437 and 2438:
Page 2439 and 2440:
Sales Tax Instructions, 2009 with t
Page 2441 and 2442:
Sales Tax Instructions, 2009 ate Hy
Page 2443 and 2444:
Sales Tax Instructions, 2009 carefu
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Page 2447 and 2448:
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Sales Tax Instructions, 2009 You ar
Page 2451 and 2452:
Page 2453 and 2454:
Page 2455 and 2456:
Page 2457 and 2458:
Sales Tax Instructions, 2009 12. Co
Page 2459 and 2460:
Sales Tax Instructions, 2009 Sugar
Page 2461 and 2462:
(b) (c) Sales Tax Instructions, 200
Page 2463 and 2464:
Page 2465 and 2466:
Sales Tax Instructions, 2009 A regi
Page 2467 and 2468:
Page 2469 and 2470:
SALES TAX ACT, 1990 Sales Tax Instr
Page 2471 and 2472:
Sales Tax Instructions, 2009 6. Pay
Page 2473 and 2474:
Sales Tax Instructions, 2009 I decl
Page 2475 and 2476:
Sales Tax Instructions, 2009 provis
Page 2477 and 2478:
Sales Tax Instructions, 2009 8. SHO
Page 2479 and 2480:
Page 2481 and 2482:
Page 2483 and 2484:
Sales Tax Instructions, 2009 (b) go
Page 2485 and 2486:
Page 2487 and 2488:
Page 2489 and 2490:
Sales Tax Instructions, 2009 additi
Page 2491 and 2492:
(viii) Sales Tax Instructions, 2009
Page 2493 and 2494:
Sales Tax Instructions, 2009 IN THE
Page 2495 and 2496:
Sales Tax Instructions, 2009 It def
Page 2497 and 2498:
Sales Tax Instructions, 2009 partic
Page 2499 and 2500:
Sales Tax Instructions, 2009 legisl
Page 2501 and 2502:
NAME ADDRESS REG. NO. OF THE TAXPAY
Page 2503 and 2504:
Sales Tax Instructions, 2009 of the
Page 2505 and 2506:
Sales Tax Instructions, 2009 (g) af
Page 2507 and 2508:
Sales Tax Instructions, 2009 applic
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Sales Tax Instructions, 2009 (10) T
Page 2511 and 2512:
Sales Tax Instructions, 2009 consum
Page 2513 and 2514:
Page 2515 and 2516:
Sales Tax Instructions, 2009 AN ORD
Page 2517 and 2518:
Page 2519 and 2520:
Sales Tax Instructions, 2009 etc. a
Page 2521 and 2522:
Sales Tax Instructions, 2009 provis
Page 2523 and 2524:
Sales Tax Instructions, 2009 consum
Page 2525 and 2526:
Page 2527 and 2528:
Sales Tax Instructions, 2009 policy
Page 2529 and 2530:
Sales Tax Instructions, 2009 3. (Pr
Page 2531 and 2532:
Page 2533 and 2534:
Page 2535 and 2536:
Sales Tax Instructions, 2009 enclos
Page 2537 and 2538:
Sales Tax Instructions, 2009 falls
Page 2539 and 2540:
Page 2541 and 2542:
Sales Tax Instructions, 2009 (vi) S
Page 2543 and 2544:
Page 2545 and 2546:
Department / Cantonment Board Devel
Page 2547 and 2548:
3 rd day 4 th day Record under Sale
Page 2549 and 2550:
8. Stock Taking & Inventory Managem
Page 2551 and 2552:
Sales Tax Instructions, 2009 11. Mu
Page 2553 and 2554:
Page 2555 and 2556:
Sales Tax Instructions, 2009 ―tax
Page 2557 and 2558:
Page 2559 and 2560:
Page 2561 and 2562:
Sales Tax Instructions, 2009 please
Page 2563 and 2564:
Sales Tax Instructions, 2009 commit
Page 2565 and 2566:
Sales Tax Instructions, 2009 charge
Page 2567 and 2568:
measures taken: Sales Tax Instructi
Page 2569 and 2570:
Page 2571 and 2572:
Sales Tax Instructions, 2009 AND WH
Page 2573 and 2574:
Sales Tax Instructions, 2009 (e) Cu
Page 2575 and 2576:
Sales Tax Instructions, 2009 2. Int
Page 2577 and 2578:
Page 2579 and 2580:
Page 2581 and 2582:
Sales Tax Instructions, 2009 (i) is
Page 2583 and 2584:
Sales Tax Instructions, 2009 VIDE E
Page 2585 and 2586: Sales Tax Instructions, 2009 ―The
Page 2587 and 2588: Sales Tax Instructions, 2009 WHEREA
Page 2589 and 2590: Sales Tax Instructions, 2009 2. Adv
Page 2591 and 2592: Sales Tax Instructions, 2009 vehicl
Page 2593 and 2594: Sales Tax Instructions, 2009 SUBJEC
Page 2595 and 2596: Sales Tax Instructions, 2009 provis
Page 2597 and 2598: Sales Tax Instructions, 2009 3. The
Page 2599 and 2600: SUBJECT:- Sales Tax Instructions, 2
Page 2601 and 2602: Sales Tax Instructions, 2009 8. Ame
Page 2603 and 2604: Sales Tax Instructions, 2009 Presen
Page 2605 and 2606: Sales Tax Instructions, 2009 Conseq
Page 2607 and 2608: Sales Tax Instructions, 2009 [Issue
Page 2609 and 2610: Sales Tax Instructions, 2009 Since
Page 2611 and 2612: Sales Tax Instructions, 2009 2. The
Page 2613 and 2614: Sales Tax Instructions, 2009 (6) SA
Page 2615 and 2616: Sales Tax Instructions, 2009 2. Thu
Page 2619 and 2620: Sales Tax Instructions, 2009 Limite
Page 2621 and 2622: Sales Tax Instructions, 2009 7. Kee
Page 2623 and 2624: Sales Tax Instructions, 2009 Limite
Page 2625 and 2626: Sales Tax Instructions, 2009 I am d
Page 2627 and 2628: Sales Tax Instructions, 2009 C.No.1
Page 2629 and 2630: Sales Tax Instructions, 2009 C.No.3
Page 2631 and 2632: Sales Tax Instructions, 2009 state
Page 2633 and 2634: Sales Tax Instructions, 2009 As pre
Page 2635: Sales Tax Instructions, 2009 Centra
Page 2641 and 2642: Sales Tax Instructions, 2009 S.NO.
Page 2643 and 2644: Sales Tax Instructions, 2009 [Issue
Page 2645 and 2646: Sales Tax Instructions, 2009 Act, 1
Page 2647 and 2648: Sales Tax Instructions, 2009 may be
Page 2649 and 2650: Sales Tax Instructions, 2009 receip
Page 2651 and 2652: Sales Tax Instructions, 2009 The un
Page 2653 and 2654: Sales Tax Instructions, 2009 ground
Page 2655 and 2656: Sales Tax Instructions, 2009 Collec
Page 2657 and 2658: Sales Tax Instructions, 2009 Orders
Page 2659 and 2660: Sales Tax Instructions, 2009 I am d
Page 2661 and 2662: Sales Tax Instructions, 2009 GOVERN
Page 2663 and 2664: Sales Tax Instructions, 2009 2. It
Page 2665 and 2666: Sales Tax Instructions, 2009 existi
Page 2667 and 2668: Sales Tax Instructions, 2009 supply
Page 2669 and 2670: Sales Tax Instructions, 2009 Questi
Page 2671 and 2672: Sales Tax Instructions, 2009 (v) It
Page 2673 and 2674: Sales Tax Instructions, 2009 ******
Page 2675 and 2676: Sales Tax Instructions, 2009 My Dea
Page 2677 and 2678: Sales Tax Instructions, 2009 (c) (d
Page 2679 and 2680: Sales Tax Instructions, 2009 7.14 C
Page 2681 and 2682: Sales Tax Instructions, 2009 access
Page 2683 and 2684: Sales Tax Instructions, 2009 ―For
Page 2685 and 2686: Sales Tax Instructions, 2009 (xii)
Page 2687 and 2688:
Page 2689 and 2690:
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Page 2693 and 2694:
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Sales Tax Instructions, 2009 tax pe
Page 2697 and 2698:
Sales Tax Instructions, 2009 not
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Page 2701 and 2702:
Page 2703 and 2704:
Sales Tax Instructions, 2009 The Ma
Page 2705 and 2706:
Sales Tax Instructions, 2009 Data P
Page 2707 and 2708:
Sales Tax Instructions, 2009 ―For
Page 2709 and 2710:
Page 2711 and 2712:
Sales Tax Instructions, 2009 furthe
Page 2713 and 2714:
Page 2715 and 2716:
Sales Tax Instructions, 2009 organi
Page 2717 and 2718:
Sales Tax Instructions, 2009 Areas,
Page 2719 and 2720:
Sales Tax Instructions, 2009 You ar
Page 2721 and 2722:
Page 2723 and 2724:
Sales Tax Instructions, 2009 condit
Page 2725 and 2726:
(liv) (lv) (lvi) (lvii) Sales Tax I
Page 2727 and 2728:
Sales Tax Instructions, 2009 became
Page 2729 and 2730:
B. WHAT IS FLYING INVOICE? Sales Ta
Page 2731 and 2732:
Sales Tax Instructions, 2009 the am
Page 2733 and 2734:
Page 2735 and 2736:
Sales Tax Instructions, 2009 The Co
Page 2737 and 2738:
Sales Tax Instructions, 2009 2. S.R
Page 2739 and 2740:
Sales Tax Instructions, 2009 v) The
Page 2741 and 2742:
Page 2743 and 2744:
Sales Tax Instructions, 2009 A ques
Page 2745 and 2746:
Page 2747 and 2748:
Sales Tax Instructions, 2009 to 3%
Page 2749 and 2750:
Sales Tax Instructions, 2009 (xii)
Page 2751 and 2752:
Page 2753 and 2754:
Sales Tax Instructions, 2009 (6) Fr
Page 2755 and 2756:
Sales Tax Instructions, 2009 these
Page 2757 and 2758:
Sales Tax Instructions, 2009 w.e.f.
Page 2759 and 2760:
Page 2761 and 2762:
Sales Tax Instructions, 2009 the Fe
Page 2763 and 2764:
Sales Tax Instructions, 2009 jewell
Page 2765 and 2766:
Page 2767 and 2768:
Sales Tax Instructions, 2009 AN ORD
Page 2769 and 2770:
Page 2771 and 2772:
Page 2773 and 2774:
Sales Tax Instructions, 2009 passed
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Page 2777 and 2778:
Sales Tax Instructions, 2009 Issued
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Sales Tax Instructions, 2009 2. Sin
Page 2781 and 2782:
Page 2783 and 2784:
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Page 2789 and 2790:
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9. Importers. Sales Tax Instruction
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Page 2803 and 2804:
Sales Tax Instructions, 2009 is ava
Page 2805 and 2806:
Sales Tax Instructions, 2009 cannot
Page 2807 and 2808:
Sales Tax Instructions, 2009 be all
Page 2809 and 2810:
Page 2811 and 2812:
Sales Tax Instructions, 2009 (v) (v
Page 2813 and 2814:
METER (9028.3000) Sales Tax Instruc
Page 2815 and 2816:
Sales Tax Instructions, 2009 separa
Page 2817 and 2818:
Page 2819 and 2820:
Sales Tax Instructions, 2009 Query
Page 2821 and 2822:
Page 2823 and 2824:
Page 2825 and 2826:
Sales Tax Instructions, 2009 Taxpay
Page 2827 and 2828:
Page 2829 and 2830:
Sales Tax Instructions, 2009 number
Page 2831 and 2832:
Page 2833 and 2834:
Sales Tax Instructions, 2009 (d) (e
Page 2835 and 2836:
Page 2837 and 2838:
Page 2839 and 2840:
Sales Tax Instructions, 2009 Faisal
Page 2841 and 2842:
Page 2843 and 2844:
Sales Tax Instructions, 2009 The Ce
Page 2845 and 2846:
Sales Tax Instructions, 2009 ingred
Page 2847 and 2848:
Sales Tax Instructions, 2009 205 Mu
Page 2849 and 2850:
Sales Tax Instructions, 2009 Branch
Page 2851 and 2852:
Sales Tax Instructions, 2009 & Addr
Page 2853 and 2854:
Sales Tax Instructions, 2009 L&P),
Page 2855 and 2856:
Sales Tax Instructions, 2009 claime
Page 2857 and 2858:
Page 2859 and 2860:
Page 2861 and 2862:
S.No. Designation No. of Posts 1. R
Page 2863 and 2864:
Sales Tax Instructions, 2009 REQUIS
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Sales Tax Instructions, 2009 (Hqrs.
Page 2867 and 2868:
Sales Tax Instructions, 2009 field
Page 2869 and 2870:
Page 2871 and 2872:
Page 2873 and 2874:
Sales Tax Instructions, 2009 taxpay
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Sales Tax Instructions, 2009 • Bu
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Sales Tax Instructions, 2009 • Ze
Page 2879 and 2880:
Sales Tax Instructions, 2009 • Al
Page 2881 and 2882:
Sales Tax Instructions, 2009 To co
Page 2883 and 2884:
Sales Tax Instructions, 2009 introd
Page 2885 and 2886:
Sales Tax Instructions, 2009 The m
Page 2887 and 2888:
Sales Tax Instructions, 2009 Sect
Page 2889 and 2890:
Sales Tax Instructions, 2009 The c
Page 2891 and 2892:
Page 2893 and 2894:
Sales Tax Instructions, 2009 11. Po
Page 2895 and 2896:
Sales Tax Instructions, 2009 C. No.
Page 2897 and 2898:
Page 2899 and 2900:
Sales Tax Instructions, 2009 his re
Page 2901 and 2902:
Sales Tax Instructions, 2009 No re
Page 2903 and 2904:
Sales Tax Instructions, 2009 months
Page 2905 and 2906:
Page 2907 and 2908:
Page 2909 and 2910:
AND SRO 70(I)/2006. Sales Tax Instr
Page 2911 and 2912:
Sales Tax Instructions, 2009 negati
Page 2913 and 2914:
Sales Tax Instructions, 2009 1. OPE
Page 2915 and 2916:
Page 2917 and 2918:
Page 2919 and 2920:
Sales Tax Instructions, 2009 Excise
Page 2921 and 2922:
Page 2923 and 2924:
Sales Tax Instructions, 2009 NAME _
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Page 2927 and 2928:
Sales Tax Instructions, 2009 indust
Page 2929 and 2930:
Sales Tax Instructions, 2009 Multan
Page 2931 and 2932:
Page 2933 and 2934:
Page 2935 and 2936:
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Page 2939 and 2940:
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Sales Tax Instructions, 2009 Multan
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Sales Tax Instructions, 2009 DAILY
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Page 2947 and 2948:
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Page 2951 and 2952:
Page 2953 and 2954:
Page 2955 and 2956:
Sales Tax Instructions, 2009 *(The
Page 2957 and 2958:
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Sales Tax Instructions, 2009 R O 5
Page 2961 and 2962:
Sales Tax Instructions, 2009 I T E
Page 2963 and 2964:
Page 2965 and 2966:
Page 2967 and 2968:
Page 2969 and 2970:
Page 2971 and 2972:
Page 2973 and 2974:
Sales Tax Instructions, 2009 3. BLA
Page 2975 and 2976:
Page 2977 and 2978:
Sales Tax Instructions, 2009 Check
Page 2979 and 2980:
Sales Tax Instructions, 2009 C.NO.3
Page 2981 and 2982:
Sales Tax Instructions, 2009 sector
Page 2983 and 2984:
Page 2985 and 2986:
Sales Tax Instructions, 2009 6. Ano
Page 2987 and 2988:
Page 2989 and 2990:
Sales Tax Instructions, 2009 report
Page 2991 and 2992:
Page 2993 and 2994:
Sales Tax Instructions, 2009 only b
Page 2995 and 2996:
Sales Tax Instructions, 2009 INTERN
Page 2997 and 2998:
Sales Tax Instructions, 2009 their
Page 2999 and 3000:
Sales Tax Instructions, 2009 022-46
Page 3001 and 3002:
Page 3003 and 3004:
Page 3005 and 3006:
Page 3007 and 3008:
Sales Tax Instructions, 2009 OVER-R
Page 3009 and 3010:
Sales Tax Instructions, 2009 the de
Page 3011 and 3012:
Sales Tax Instructions, 2009 It has
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Page 3015 and 3016:
Page 3017 and 3018:
Sales Tax Instructions, 2009 (x) (x
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IN THE SUPREME COURT OF PAKISTAN (A
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44. Dawood Lawrencepur Ltd Sales Ta
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137. Yahya Textile Mills (Pvt.) Ltd
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5. Cololny Sarhad Textile Mills Ltd
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WALLS ICE CREAM Sales Tax Instructi
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