Sales Tax Instructions

Sales Tax Instructions, 2009
within 120 days. Thus, if a bank draft or a pay order is issued within 120 days from the
business account of the buyer in favour of the seller, input tax/refund will remain
available irrespective of the fact whether the amount was deposited. However, it must be
ensured that the amount is ultimately deposited in the seller‘s account, and the
cheque/bank draft/pay order is not cancelled.
3. These instructions may be circulated to all concerned.
[Withdrawn vide Sales Tax Ruling/Instruction No. 68/2002 dated 13.11.2002]
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to the Collector of Sales Tax Lahore. Copy endorsed to all other
Collectors of Sales Tax.]
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C .No.5/8-STB/05 DATED 3 RD JANUARY, 2006
SUBJECT:
SUPPLY OF SWITCHGEAR (8537.0000) AND ELECTRICITY