Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to all the Collectors of Sales Tax. Copy endorsed to all the
Collectors of Adjudication(Sales Tax).]
********
SALES TAX GENERAL ORDER NO.1/2001 DATED 26 TH MAY, 2001
SUBJECT:-
INTERPRETATION OF SECTION 66 OF THE SALES TAX ACT,
1990.
A question has been raised that when section 66 of the sales tax Act 1990
disallows refund of tax claimed to have been paid or overpaid due to inadvertence error
or misconception unless the claim is made within one year of the date of payment what
would be the fate of such refund claims as have accrued in consequence of the decisions
made by the appellate fora but where the time limitation of one year prescribed under the
said section 66 has expired.
2. On consultation by the Board, Law Justice & Human Rights Division has
clarified and advised that the period of claming refund under section 66 of the sales tax
Act 1990 is not applicable in matters pending with the judicial or quasi – judicial fora. In
any particular case where the issue has been taken to a competent statutory forum for
adjudication the decision of such Court or Tribunal has to be honoured irrespective of the
period consumed in such litigation or any delay in the execution of such decision.
3. The Collectorates are directed to finalize all such refund claims
accordingly.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST I&P) vide C.No.2(3)STP/99(Pt-1) addressed to all the Collectors of Sales Tax.]
********
C.No.3(13)STP/96 DATED 28 TH MAY, 2001
SUBJECT:-
SALES TAX REFUND CLAIM – MEMO.
I am directed to refer to the Board‘s letter of even number dated 23 rd April, 2001
on the subject noted above and to state that the Central Board of Revenue is pleased to