Sales Tax Instructions

Sales Tax Instructions, 2009
1990 or section 38 of the Federal Excise Act, 2005. The Collectors are requested to send
the implementation status of CBR order relating to the respective Collectorate and send
case wise, order wise report to the Board regarding the withdrawal of departmental
appeals filed before Collector (Appeals)/Appellate Tribunal /High Court /Supreme Court.
Similarly the latest position of the appeals field by registered persons (applicants)
pending before Collector (Appeals) or Appellate Tribunal, High Court or Supreme Court
may also be reported to the Board in case where CBR has accepted the recommendations
of ADR committees.
3. In cases where the appeals filed either by the department or the registered
person (applicants) have not been withdrawn or no decision has been made in light of
CBR‘s order, the Collector may look into such cases personally and direct Deputy
Collector (Legal) Division to take necessary measures to implement CBR‘s order and
send a report to the Board regarding implementation status and withdrawal of appeals
either by the department or the registered persons (applicants).
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue,
Sales Tax Wing, Islamabad, under the signature of Mr. Ziauddin Wazir, Secretary, (ST-Jud-ADR),
addressed to the all Collectors of Sales Tax & Federal Excises. Copy to the Member Legal CBR
(HQ), Islamabad.]
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C. No. 5/8-STB/2005 DATED 15 TH DECEMBER, 2006
SUBJECT:
NEGATIVE LIST OF TARIFF HEADINGS ---- SRO 530(I)/2005
AND SRO 70(I)/2006.
The undersigned is directed to refer to the subject cited above and to say that the
Board is pleased to exclude the following item from the subject list of tariff headings not
covered under SRO 530(I)/2005 dated 06.06.2005:
―Air screw compressor (PCT heading 8414.8020)‖.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to the Collector of Customs, Model Customs Collectorate Appraisement/
Preventive/Port Qasim, Karachi, the Collector of Customs, Lahore/Sambrial (Sialkot)/Faisalabad/
Rawalpindi/ Peshawar, the Collector, Collectorate of Customs, Sales Tax & Federal Excise,
Hyderabad/Quetta/Multan, the Collector, Large taxpayers‘ unit (LTU), Lahore (Enforcement) /
(Hdqrs.) / (Audit), Karachi & the Collector, Collectorate of Sales Tax & Federal Excise, Lahore/
Faisalabad/Gujranwala/Rawalpindi/Peshawar and copy endorsed to Mirza Nasir Baig, Dy.
General Manager (Incharge Tariff), Engineering Development Board (EDB), Islamabad.
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C. NO.3(12)ST-L&P/2004 DATED 20 TH DECEMBER, 2006
SUBJECT:
SPECIAL PROCEDURE -PAYMENT OF SALES TAX BY
COMMERCIAL IMPORTERS