Sales Tax Instructions

(x)
(xi)
(xii)
Sales Tax Instructions, 2009
That all existing proceedings covered under (i) above, whether under
adjudication or otherwise under scrutiny/preparation in the Collectorates,
should be stayed until necessary changes are brought about. Instructions
will then be issued to formally settle all such matters;
Not to question transactions on grounds of having been made on credit;
and
To hold in abeyance all adjudication or other proceedings covered under
(iii) above.
5. These instructions have the approval of the competent authority.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II))
addressed to all the Collectors of Sales Tax. Copy endorsed to all the Collectors of Sales Tax of
Adjudication/FPCCI/all CCI/APTMA/ALCEA.]
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C.No.1(3)STR/2000 DATED 24 TH APRIL, 2001
SUBJECT:-
ADJUSTMENT OF INPUT TAX PAID ON ELECTRICITY BILL
BY COTTON GINNERS UNDER SRO.1271(I)/96, DATED 10 TH
NOVEMBER, 1996.
I am directed to refer to your letter No.Ref/ST/111/2001/2098, dated 31 st
January, 2001 and subsequent letter No. Ref/ST/111/2001/5947, dated 9 th April, 2001, on
the subject noted above and to state that under the Special Procedure for Ginning Industry
Rules, 1996, a ginner is required to deposit the bank drafts sent by the spinners/exporters
in the name of Collector. He not only files a monthly statement of such drafts as required
under the rules but also files a monthly return. Since all the output tax stands already paid
as aforesaid, input tax, if any, remains unadjusted. Hence, the ginner claims refund of
such input tax. The viewpoint of the Multan Collectorate that the time limit of one year
prescribed under the first proviso to section 10(1) of the Sales Tax Act, 1990 will apply
to such refunds is not legally correct because the input tax for which refund is claimed is