Sales Tax Instructions

Sales Tax Instructions, 2009
Sindhi High Court.
41 Recovery under section
48 of the Sales Tax Act,
1990.
C.No.1(2) STM/
2004 dated 17 th
January, 2007
42 Recovery of arrears. C.No.01(07) Aud
it-Admn/Meeting
/STH/ 2006/4038
dt 27 th Jan, 2007
43 Inter-tax refund /
adjustment procedure.
REFERENCE TO HIGH COURT :
C. No. 3(6)ST-
L&P/2002 dated
24 th April, 2007
challenged by some units.
Staff posted in Recovery
Division may not visit
business premises/ offices
of registered persons.
Integrated strategy to effect
the recovery of arrears.
Procedure for adjusting
liabilities of one tax against
refund of another.
1469
1472
1500
1 Responsibilities of
Collectors under sections
45, 46 and 47 of Sales
Tax Act, 1990. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
2 Clarification regarding
applicability of the orders
of honorable High Court
Peshawar M/s. Lucky
Cement etc. W.P Nos.
1163/2000, 1182/2000
and 1145/2000.
3 Sales Tax Budget
Instructions 2002-2003.
4 Sales Tax Budget
Instruction 2003-2004.
5 Sales Tax and Central
Excise Budget
Instructions 2005-06.
REFUND :
1 Adjustment of sales tax
paid on the raw materials
wasted during the
manufacturing of taxable
goods.
Sales Tax General
Order No.4/
1998, dated
12.08.1998.
C.No.1(219)STJ/
99, dated 11 th
December, 2000
C. No. 1/4-STE/
2002, dated
15.06.2002.
C. No. 1/5-STB/
2003, dated
07.06.2003.
C. No. 1/33-
STB/2005 dated
6 th June, 2005
Sales Tax Circu
lar No. 1/1989,
22 nd August,
1989
Monitoring of Adjudication
and Appeals.
Benefit of the orders passed
in writ petition can only be
availed by the petitioner/
dealer who filed writ
petition and no benefit can
be gained by any other
dealer/ distributor.
Rs. 1,000/- fixed as fee for
filing appeal.
Instructions regading High
Court.
Instructions regading High
Court.
ST refund/adjustment is
allowed on the entire
quantity of partly manufa
ctured goods. is considered
as a bye product.
2 Refund/adjustment of Sales Tax Circu- Refund/Adjustment of tax 2
287
634
829
906
1223
1