Sales Tax Instructions

Sales Tax Instructions, 2009
tax not claimed in that return may be filed under section 66 of the Sales Tax Act, 1990,
and will be dealt with by the Collectorate on merit.
[Issued by CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to Mr. Babar Bashir Nawaz, Chief Operating Officer, Attock cement
Pakistan Ltd., PNSC Building M.T. Khan Road, Karachi & copy to all the Collectors of Sales Tax]
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C. NO.4/(47) STP/98(Pt-II) DATED 3 RD JANUARY, 2001
SUBJECT:-
IMPOSITION OF SALES TAX- COTTON SEED OIL (ANIMAL
RATION).
The undersigned is directed to refer to Directorate General Procurement (Army),
Ministry of Defence‘s Case No. 23-0278-2-0, dated 06.12.2000 on the subject noted
above and to state that vide S. No. 53 of the Sixth Schedule to the Sales Tax Act, 1990
cattle feed falling under PCT Headings No. 2302.1000, 2306.1000, 2306.7000 and
2309.9000 is exempt from sales tax. This includes oil cakes of cotton seed and of maize
(corn) gram used as cattle feed.
[Issued by CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to Director General Procurement (Army), Ministry of Defence, Rawalpindi
& copy to all Collectors of Sales Tax Secretary (ST Education).]
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C.No.3(1)STP/98 DATED 9 TH JANUARY, 2001
SUBJECT:-
PROPER INTERPRETATION OF THE PROVISIONS OF
SECTION 9 OF THE SALES TAX ACT, 1990.
I am directed to refer to your letters No.PO/CE/28/697, dated 31 st October, 2000
and No.PO/CE/28/01765, DATED 16 th November, 2000 on the subject cited above and
to inform that SRO 696 (I)/96 dated 22 nd August, 1996 clearly mentions that if the goods
supplied are returned by the buyer within 90 days of the supply on the ground that the
goods were damaged or of sub-standard quality, the buyer shall issue Debit Note and
supplier shall issue Credit Note and shall make such adjustments in the record as are
prescribed. There is no provision in the said rules for issuance of Debit and Credit Note
in case of change in value of supplies due to quality claims, weight, disputes etc. This has
already been clarified in para-2 in Board‘s letter of even number dated 8 th January, 1999
(copy enclosed). However, in case of ginned cotton the Special Procedure for Ginning
Industry Rules, 1996 already allows a period of six (06) days for settlement of terms, if
any, about quantity and value. Board is of the view that this period should suffice to settle
the disputes of price or quantity between buyer and seller.
2. It is, therefore, reiterated that the scope of SRO 696(I)/96 dated 22 nd
August, 1996 cannot be extended beyond the parameters envisaged therein.