Sales Tax Instructions

Sales Tax Instructions, 2009
not ―excess or unutilized input tax‖; it is in fact an input tax which could not be adjusted
due to procedural constraint that the ginner does not have any hold on the amount(s) of
output tax received from the buyers in the form of bank drafts in the name of Collector.
There is no bar whether the ginner claims refund of input tax on the monthly return or
files a separate refund application under section 66. If the viewpoint of the Multan
Collectorate is accepted, then the ginners will obviously never be able to consume their
excess input tax so long as the present ginning industry rules remains applicable. The
Board is, therefore, pleased to advise the Collectorate to liquidate/dispose of all such
refund cases of the ginners forthwith on merit without applying the one-year
conditionality of the first proviso of section 10(1). However, the following precautions
may be taken:-
(vii)
(viii)
(ix)
It may be ensured that both input tax and output tax stands deposited as
per law;
In case of input tax refund claimed on the basis of electricity bills, it may
be confirmed that the conditions of rule 7 of SRO.124(I)/2000, dated 15 th
March, 2000 (Special Procedure for Collection and Payment of Sales
Tax (Electric Power) Rules, 2000) have been fulfilled; and
The arrears if any outstanding against the ginner must be deducted from
the admissible refund amount(s).
[Issued by the CBR, Islamabad under the signature of Mr. Asim Majeed Khan, Secretary
(STB&S) addressed to the Collector of Sales Tax, Multan. Copy endorsed to all other Collectors
of Sales Tax.]
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C.No.4/85-STB/97 DATED 24 TH APRIL, 2001
SUBJECT:-
COLLECTION OF SALES TAX FROM STEEL MELTERS AND
STEEL RE-ROLLING MILLS.