Sales Tax Instructions

Sales Tax Instructions, 2009
31 Sales tax clarification. C. No. 3(10) STP
/96, dated 14 th
32 Sales Tax Budget
Instructions 1997-98.
33 Sales tax input on goods
purchased from units
located in Azad Kashmir.
[Amended by Budget
Instruction for 1998-99]
34 SRO No. 757(I)/92, dated
22 nd August, 1992.
35 Input tax credit tax paid
in Azad Kashmir.
36 Sales tax refund on the
basis of Azad Kashmir
spinning units.
[Amended by Budget
Instruction for 1998-99]
37 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
38 Unauthorized adjustment
of input tax on the
purchases received from
registered importers.
39 Input tax paid on goods
purchased by a person
before registration.
[Amended vide STGO No.
6/1998 dt 31.08.1998 and
rescinded vide STGO No.3
of 2004 dt 12 th June, 2004]
40 Claim of refund of input
tax.
May, 1997
C. No. 46-STB/
97, dated
13.06.1997.
C. No. 2(35) STP
/97, dated 7 th
October, 1997
C. No.1(5)GST I/
91(Vol.II), dated
1 st November,
1997
C. No. 1(18) St-
AIU / 97, dated
3rd December,
1997
C. No. 2(35) STP
/97-Pt., dated 19 th
February, 1998
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 2(24) STP
/95, Pt, dated 27 th
June, 1998.
Sales Tax General
Order No. 2/
1998, dated
29 th 1998.
C.No.2(77)STP
/95-Pt, dated 20 th
July, 1998.
issue invoices.
A manufacturer cannot
issue replacement invoice if
claimed input tax credit.
Input tax adjustment on
stocks acquired before
registration disallowed.
No input tax credit is
available in respect of tax
paid in AJK on goods
manufactured and supplied
from units located therein.
Cases of input tax prior to
1.11.90 are to be decided in
accordance with Sales Tax
Act, 1951 and Central
Excise Laws and Rules.
Crediting tax paid in Kash
mir by replacement invoice
by wholesalers in tariff
areas is contrary to the law.
Input tax credit of tax paid
in AJ&K is not available
even if they have shifted
their head quarters to
Pakistan.
Instructions regarding input
tax, adjustment.
Input tax adjustment on
photo copies of B/E.
Input tax adjustment on
stocks purchased by a
person before registration.
Refund/input tax adjustment
on spare parts/lubricants
allowed from 1.1.1996 to
19.12.1997.
41 Refunds/adjustments of C. No. 2(77) STP Old refund claims operative 279
203
205
226
229
235
238
258
267
268
278