Sales Tax Instructions

Sales Tax Instructions, 2009
12 Further clarification of
amendment in section 73
of the Sales Tax Act,
1990, vide Finance
Ordinance, 2001.
13 Implication of section 73
of the Sales Tax Act.
[Withdrawn vide ST
Ruling/Instruction No. 68
/2002 dated 13.11.2002]
14 Clarification in respect of
section 73 of the Sales
Tax Act, 1990.
15 Clarification of section 73
of the Sales Tax Act,
1990.
16 Clarification regarding
sales tax.
17 Input tax adjustment of
electricity bills.
18 Clarification in respect of
section 73 of the Sales
Tax Act, 1990.
19 Application of section 73
on supplies of vegetable
ghee/cooking oil to
unregistered persons.
20 Fraud by exporters by
way of submitting bogus/
fake invoices and forged
documents for claiming
refund.
21 Interpretation of section
73 of Sales Tax Act,
1990.
22 Application of Section 73
of Sales Tax Act, 1990.
C. No. 3(36) STP
/99, dated 13 th
Dec., 2001.
C. No. 3(36) STP
/99(Pt.II), dated
28 th Dec., 2001.
Sales Tax Ruling/
Instruction No.
9/2002, dated 29 th
Jan., 2002.
C.No.3(36)STP/9
9, dated 12 th Feb.,
2002.
Sales Tax Ruling/
Instruction No.
14/ 2002, dated
15 th Feb., 2002.
Sales Tax Ruling/
Instruction No.
52/2002, dated
13 th July, 2002.
Sales Tax Ruling
/Instruction No.
53/ 2002, dated
13 th July, 2002.
Sales Tax Ruling/
Instruction No.
58/ 2002, dated
17 th July, 2002.
C. No. STR/2060
/2000 dated 17 th
July, 2002
Sales Tax Ruling/
Instruction No.
60/ 2002, dated
13 th Sept., 2002.
Sales Tax Ruling/
Instruction No.
68/ 2002, dated
13 th Nov., 2002.
Condition of receipt of
payment in 120 days not
applicable for exporters u/s
73.
Condition of section 73 met
if draft/pay order is issued
within 120 days.
Bearer/traveler‘s cheques
not admissible under
section 73.
Requirement of 120 days
u/s 73 does not apply to
goods exported.
Condition of 120 days
under section 73 not
applicable to exporters.
Input tax adjustment on
electricity allowed if
registration No. is printed
on bill.
Travelers cheques accept
able if issued from business
account of buyer and cross
ed in the name of seller.
Provisions of section 73 not
applicable if oil/ghee is sup
plied to un-registered per
sons & further tax is paid.
Frauds normally employed
to circumvent the provision
of section 73 for claiming
refund.
Meaning of ―business
account‖.
Issuance of draft/cheque
within 120 days does not
fulfill require-ment of
section 73.
782
783
792
796
798
836
837
840
841
850
867