Sales Tax Instructions

Sales Tax Instructions, 2009
against output tax
charged on supplies made
through retail outlets.
129 Sales Tax Budget
Instructions 2004-2005.
130 Certificate regarding no
sales tax refund in favour
of M/s TKs Natural
Stone, Mirpur.
131 Special procedure for
payment of sales tax by
commercial importers on
value addition.
132 Special order under
section 7(3) of the Sales
Tax Act, 1990.
133 Out of tax period
adjustment of input tax.
134 Applicability of SRO
666(I)/2005 dated
30.06.2005 to authorized
distributors.
135 Refund claim of carry
forward filed by M/s.
KAPCO.
136 Clarification regarding
adjustment notes under
SRO 666(I)/2005 dated
30.06.2006 and SRO 813
(I)/2005dated 13.08.2005.
137 Determination of input /
output ratio for cooking
oil / vegetable ghee
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No. 2(35) STP
/97 dated 25 th
August, 2004
C. No. 3(12)ST-
L&P/04 dated 8 th
September, 2004
C. No. 1(247)
STT/99 dated 9 th
September, 2004
C. No.1(115) STJ
/2004 dated 4 th
December, 2004
C. No. 3(4)ST-
L&P/05 dated
15 th July, 2005
C. No. 2(1) ST-
L&P / 2000 (Pt)
dated 21 st
December, 2005
C. No. 3(4) ST-
L&P /2005 dated
21 st March, 2006
C. No. 1(3) CEB
/04 (PT) dated
25 th April, 2006
tax adjustment.
Instructions regading input
tax adjustment.
The registered person is
allowed to carry forward
the excess amount or seek
the refund.
Value addition by
commercial importers
which is in excess of 10%
is adjustable against service
charges and other utilities.
Avari Towers Hotel allow
ed to deduct input tax paid
by Avari Hotel Limited on
import of elevators installed
in Avari Towers Hotel.
In cases involving issue of
‗out of tax period adjust
ment‘ Collectors to with
draw all pending cases.
Distributors of 3 rd schedule
goods are allowed to carry
over the purchases made in
a tax period, which have
not been utilized/supplied.
Adjustment/refund of input
tax allowed paid on purch
ase of POL products used
in power generation further
used in taxable supplies.
Service providers are not
covered under SRO
666(I)/2005 dated 30.06.
2005. Their excess input
tax may be refunded.
No input tax adjustments on
ghee/oil manufactured from
imports subject to FED at
Re.1/kg is allowed.
However, repayment is
allowed on export.
1093
1135
1138
1140
1172
1249
1303
1328
1347