Sales Tax Instructions

Sales Tax Instructions, 2009
registered person. It may also be mentioned here that through Finance Act.-IV of 1999 sub-section
(1-A) of the Act has been further amended as follows:-
―(i)
in subsection (1A):-
(c) For the word ―one‖ wherever occurring the word ―three‖ shall be substituted; and
(d) For the expression ―subsection (1)‖ the expression ―subsection (1), Clause (c) of subsection
(2) and subsection (4) and (5)‖ shall be substituted; and‖
The above amendment introduced in sub-section (1-A) of the Act, supports the conclusion that the
cases taking under clause (c) subsection (2) were not previously within the mischief of subsection
(1-A) of the Act. We are, therefore, of the view that the conclusion reached by the learned judges
of the High Court does not suffer from any legal infirmity. No case for inference with the judgment
of High Court is made out. The petition is accordingly, dismissed and leave is refused.
5. Faced with this situation the learned counsel for the petitioners did not address
arguments on the questions raised in the petitions and took the stance that he would be satisfied if
further tax at the rate of 1% levied by Finance Act, 1998 is set aside. The stance is understandable
in as much as the first amendment being technically defective was struck down on the touchstone
of the second amendment which does not suffer form any legal infirmity. Consequently, the
petitions are converted into appeals and partly accepted to the extent of further tax at the rate of
1% levied by Finance Act, 1998 and dismissed in respect of further tax at the rate of 3% levied by
Finance Act, 1999. No order as to costs.
Islamabad, the 19 th May, 2000
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C. NO.1(74)STM/2000 DATED 16 TH DECEMBER, 2000
SUBJECT:-
GST ON PAPER CONES
I am directed to refer to your letter C. No.1(4)ST&CE/HAC/W/2000, dated
10.11.2000 on the subject noted above and to request you to inform if there is any need
for enhancing the minimum prices of items mentioned in Notification SRO 762(I)/96,
dated 15.09.1996 incorporating a mechanism for regular periodic review (say quarterly)
in consultation with the concerned stake-holders from trade / industry or should the said
notification be outrightly rescinded. You are also requested to obtain the viewpoint of the
Association on your proposal in the aforementioned letter. You are further requested to
give your final report on the issues raised by the All Pakistan paper Cone Converters
Association in their letter No.APCA:CBR-014K,dated 20.09.2000.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Sales Tax & Central Excise
(West) Karachi & copy to the All Collectorate of Sales Tax, Lahore, Rawalpindi and Peshawar.]
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C. NO.1/100-STT/2000 DATED 18 TH DECEMBER, 2000