Sales Tax Instructions

Sales Tax Instructions, 2009
were amended vide SRO.400(I)/2001, dated 18 th June, 2001 to harmonize their scope
with the provisions of section 9 of the Sales Tax Act, 1990.
2. Earlier the said Rules only applied to taxable supplies when the goods
were returned by the buyer on the ground that they were damaged or sub-standard. This
restriction was omitted vide SRO.682(I)/99, dated 12 th June, 1999 and SRO.400(I)/2001,
dated 18 th June, 2001. Now, the Rules apply to all the circumstances mentioned in
Section 9 of the said Act.
concerned.
3. There is no change in the Rules as far as effect on unregistered buyers is
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to M/s URIL, Hyderabad. Copy endorsed to all the Collectors of
Sales Tax.]
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C. NO. 3(17)STP/99 (Pt-I), DATED 11 TH SEPTEMBER, 2001
SUBJECT:- REQUEST FOR M/S ZABROS PAKISTAN (PVT) LTD,
ISLAMABAD FOR BENEFIT OF SRO 461(I)/99, DT 9.4.1999
I am directed to refer to your letter C.No.20/Law/WP-307/94/73, dated 2.8.2000
on the subject cited above and to say that the matter has been examined in the Board. The
issue involved is whether payment of the balance amount of arrears during the amnesty
period would entitle a unit to the benefit of amnesty, if part of the principal amount had
already been paid before amnesty period. In fact, the amnesty schemes were promulgated
in order to encourage defaulters to pay outstanding principal amounts of tax by granting
exemption of additional tax and penalty. If some person has already paid some part of the
principal amount before the amnesty period, they shall not be disentitled from the benefit
of the exemption merely on this account.
2. Thus, the exemption of additional tax and penalty was available even in such
cases where part of the principal amount of tax had already been paid by the registered
person and the balance amount was paid under the amnesty SRO.