Sales Tax Instructions

Sales Tax Instructions, 2009
4. It is however, added that after a meeting with representatives of APTMA
and in view of the genuine difficulties faced by the ginners and spinners, Board is
considering to amend the Special Procedure for Ginning Industry Rules, 1996. In the
meantime, it has been decided that the procedural lapse stands condoned in all such
currently pending refund cases which fulfill the following conditions:-
(vii) the payment has been remitted to and was deposited by the ginner by the
due date (10 th or 15 th as the case may be);
(viii) additional tax and penalty as leviable under the Act has been paid or is
deducted from the claim; and
(ix) the claim is otherwise admissible according to the Act and Rules.
5. A report may be furnished to the Board informing number and amount of
claims sanctioned and paid under this relaxation. Details of claims earlier sanctioned may
also be provided, especially indicating the delay in/date of remitting/depositing sales tax
in each case.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (ST)
addressed to the Collector of Sales Tax (East), Karachi. Copy endorsed to all other Collectors of
Sales Tax for similar action and report.]
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C.No.2(1)STP/2000(Pt.III) DATED 23 RD APRIL, 2001
SUBJECT:- IMPACT OF SECTIONS 7 & 73 OF THE SALES TAX ACT, 1990
– CLARIFICATIONS REGARDING.
Upon a careful review of various provisions of the Sales Tax Act, 1990, it has
been concluded that there are some inconsistencies within the scheme of the legislation.
While on the one hand the underlying scheme of the Sales Tax Act, 1990 envisages the
indivisible nature of a ―tax period‖ (sections 26, 66, etc.), the changes introduced in
section 7 during 1998 imply otherwise. The said section 7 envisages the possibility of a