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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

yarn. 1999. day.<br />

C. No. 3(13) STP The liability of spinner<br />

/96(Pt), dated 21 st discharged if draft is issued<br />

April, 1999. by 10 th & ginner deposits<br />

yarn.<br />

by 15 th of the month.<br />

C. No.1(86) STM<br />

/ 99, dated 18 th<br />

May, 1999<br />

11 Clarification regarding<br />

admissibility of input tax<br />

to the exporters of cotton<br />

12 Recovery of sales tax<br />

from the defaulting textile<br />

mills.<br />

13 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />

for the Budget 1999-<br />

2000.<br />

14 Purchase of cotton by<br />

T.C.P.<br />

15 Notification SRO 1181(I)<br />

/2000, dated 13.03.2000.<br />

16 <strong>Sales</strong> tax arrears relating<br />

to cotton.<br />

17 <strong>Sales</strong> tax refund claimobjection<br />

memo.<br />

18 <strong>Sales</strong> tax refund claimmemo.<br />

19 <strong>Sales</strong> tax refund claim –<br />

memo.<br />

20 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 2001-2002.<br />

21 Recovery of arrears from<br />

textile units on account of<br />

purchaser of cotton from<br />

the ginners located within<br />

the jurisdiction of Multan<br />

Collectorate.<br />

C.No.1/10-STB/<br />

99, dated 1 st July,<br />

1999.<br />

C. No. 3(13) STP<br />

/96 (Pt), dated 6 th<br />

December,1999.<br />

C. No. 3(13) STP<br />

/96, dated 28 th<br />

March, 2000.<br />

C.No.1(57)STM/<br />

2000dated 23 rd<br />

November, 2000<br />

C. No. 3(13) STP<br />

/96, dated 13 th<br />

January, 2001<br />

C. No. 3(13) STP<br />

/96, dated 23 rd<br />

April, 2001.<br />

C. No. 3(13) STP<br />

/96, dated 28 th<br />

May, 2001.<br />

C. No. 3(9)ST-L<br />

& P/2001, dated<br />

18 th June, 2001.<br />

C. No. 3(13) STP<br />

/96 (Pt.-I), dated<br />

27 th October,<br />

2001<br />

Ginning unit reports nonpayment<br />

of sales tax by the<br />

spinning unit, latter to pay<br />

fine, penalty with no input<br />

tax adjustment.<br />

<strong>Instructions</strong><br />

further tax.<br />

regarding<br />

Procedure for payment of<br />

ST for ginned cotton<br />

purchased by T.C.P.<br />

Ginning Industry Rules &<br />

Judg- ment of Lahore High<br />

Court.<br />

The spinning units who<br />

have not paid the tax<br />

involved on cotton cannot<br />

claim input to that extent<br />

If the spinning unit fails to<br />

remit sales tax payable on<br />

cotton he shall not be<br />

entitled to claim adjustment<br />

or refund.<br />

Condonation of lapse for<br />

ginners.<br />

Refund/ input tax allowed<br />

to spinner/exporter where<br />

ST is remitted to ginners<br />

even after 10 th of month.<br />

<strong>Instructions</strong> regarding<br />

ginners.<br />

Liability of payment of<br />

sales tax on the purchasing<br />

spinning unit or exporter<br />

after insertion of subsection<br />

3(3A).<br />

414<br />

428<br />

434<br />

499<br />

544<br />

631<br />

644<br />

687<br />

700<br />

709<br />

770

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