Sales Tax Instructions

Sales Tax Instructions, 2009
56 Clarification for carry
forward of input tax.
57 Sales Tax Budget
Instructions 2000-2001.
58 Clarification regarding
SRO.417(I)/2000 dated
April, 2000
C. No. 2(1) STP
/97, dated 9 th
May, 2000
C. No. 1/20-STB/
2000, dated 9 th
June, 2000.
C. No. 3(10) STP
/2000, dated 11 th
Aug., 2000.
authority as sales tax officer
under SRO 232(I)/91.
Amount of refund pending
for sanction/payment can
not be converted into carry
forward nor utilized for
future tax liabilities.
Instructions regading
refund.
Same state goods condition
not applicable in certain
cases.
567
573
592
20.06.2000.
59 Clarification regarding
Refund Rules 2000 issued
vide notification No.SRO
417(I)/2000 dated
20.6.2000. [Withdrawn
vide STGO 1/2002 dated
31.8.2002]
60 Sanction of refund claims
of import-related ST by
the Collectorates of
Customs. [Amended vide
STGO No. 3/2002 dated
29.9.200 & [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
61 The Sales Tax Refund
Rules, 2000 notified vide
SRO 417(I)/2000, dated
20.06.2000.
Sales Tax General
Order No.3/
2000, dated 31 st
Aug., 2000.
Sales Tax General
Order No.4/
2000, dated 1 st
September, 2000
C. No. 3(65)STM
/2000, dated 26 th
October, 2000
Relaxation of condition of
same state goods &
continuous chain for textile
sector upto certain date.
Refund of import related
ST to be decided by
Customs Collectorates.
50% of the refund payable
on available stocks to be pa
id within 30 days and rem
aining 50% on stocks in ne
xt 30 days after verificati
on of deposit of input tax.
Gold‘ or ‗Silver‘ categories
formed. Refund to be paid
on un-exported stock.
62 Clarification regarding C. No. 3/58-STB
624
new foreign investment /2000 (Pt.I),
incentive in Pakistan. dated 4 th Nov.,
2000
63 Verification/attestation of C. No. 3(14)STP/ Department to verify 628
duplicate/misplaced sales 99, dated 17 th duplicate/lost ST invoice
tax invoices.
Nov., 2000. u/s 69 to claim refund.
64 Directives issues by the U.O. No. 3(13) M/s. TCP to provide 630
597
598
620