Sales Tax Instructions

Sales Tax Instructions, 2009
13 Sales Tax and Federal
Excise budget
instructions 2009-2010.
C. No. 1(2) STB/
2009 dated 13 th
June, 2009
Instructions related to
section 36.
1837
RECOVERY :
1 Recovery of arrears under
section 48(2) of the Sales
Tax Act, 1990 read with
Sales Tax Recovery
Rules, 1992
2 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
3 Recovery of Sales Tax on
parts supplied to POF
WAH Cantt.
4 Sales Tax Budget
Instructions 1996-97.
5 Taxpayer‘s profile –
arrears and refunds.
6 Recovery of arrears of
sales tax.
7 Sales Tax Budget
Instructions 1997-98.
8 Recovery of dues stayed
by the Honorable High
Courts and Civil Courtshearing
before grant of
interim stay orders by the
court.
9 Recovery of dues from
textile processing units.
10 Treatment of sales tax
defaulters.
11 Clause (4A) of article 199
of the constitution of Isla
mic Republic of Pakistan.
S.T. Circular No
1/94 C. No. 1(34)
GST-1/92 dated
18 th Jan uary,
1994
No.1/21-STB/ 94,
dated 9 th June,
1994
C. No. 9(11)STT/
74, dated 10 th
August, 1994
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
Sales Tax Circular
No.1/1997, dt.
12 th Jan., 1997.
C. No. 1(8)STM
/96 dated 25 th
February, 1997
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 1(79) S
(STJ)/98, dated
13 th May, 1998
C. No.1(33) STP
/93. Vol.I, Dated
18 th May, 1998
C. No. 3(21)STP/
98, dt. 29 th July,
1998.
C.No.1(79)S(STJ
)/98, dated 5 th
November, 1998
Defaulter under the Sales
Tax Act, 1990 is likely a
judgement-debtor liable to
action, including arrest and
detention in prison.
Instructions regading
recovery.
Report to be sent to the
Board.
Instructions
recovery.
regading
Arrears and refund registers
to be maintained.
68
81
86
134
188
Instructions for recovery. 194
Instructions
recovery.
regading
Clause (4-A) of Article 199
of the Constitution
prescribes that stay orders
shall cease to have effect on
afflux of the six month‘s
time
Recovery shall not be
affected without issuing
formal O-in-O.
Recovery and prosecution
under section 37(C).
High Court cannot extend
stay under article 199(4A)
of the Cons-titution.
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250
252
284
332