Sales Tax Instructions

Sales Tax Instructions, 2009
Chief Executive of STP /96(PT.)
Pakistan during his visit dated 17th
to Lahore on 23.09.2000. November, 2000
65 Export of transformers. C. No. 2(72)STP/
95 dated 7th
December, 2000
66 Zero-rating of utilities/
goods supplied to Export
Processing Zones.
67 Sales tax refund claimobjection
memo.
68 Meeting between
Chairman (EPB) and
Chairman (CBR) held on
13 th January, 2001.
69 Effect of sales tax on auto
loom industry.
70 Refund claims pending
on account of verification
of deposit of input tax.
71 Complaints regarding
procedure adopted in
various Collectorates
under SRO 417(I)/2000,
dated 20.06.2000.
72 Adjustment of input tax
paid on electricity bill by
cotton ginners under
SRO.1271(I)/96, dated
10 th November, 1996.
73 Procedure for treatment
for sales tax on refund of
advances received from
consumers.
74 Clarification regarding
registration as exporter
(Annum Marbles).
C.No.1/100-STT
/2000, dated 18 th
December, 2000
C. No.3(13)STP
/96, dated 13 th
January, 2001
C. No. 2(1) STP
/2000(Pt.3), dated
20 th January,
2001
C. No. 2(1) STP/
2000(Pt.II), dated
26 th Jan., 2001
C. No. 3/72-STB
/2000, dated 12 th
April, 2001
C. No. 2(1) STP
/2000 (Pt.III),
dated 23 rd April,
2001
C. No. 1(3) STR/
2000, dated 24 th
April, 2001.
C. No. 3(1)ST-L
& P/2001, dated
24 th April, 2001.
C. No. 3(62) STP
/ 97(Pt-2), dated
4 th May, 2001.
MATE Receipt number
with date for sanctioning of
refund.
On export, transformers are
zero-rated and the refund of
the tax paid on raw
materials can be claimed.
No refund of sales tax is
admissible where tax has be
en passed on to consumers.
If the spinning unit fails to
remit sales tax payable on
cotton he shall not be
entitled to claim adjustment
or refund.
Issues regarding timeframe,
same-state-goods/ continu
ous chain invoices in case
of leather industry,
verification of stocks etc.
Refund under SRO
417(I)/2000.
Refund claims pending for
verification of invoices may
be sanctioned if the expo
rter furnishes an indemnity
bond and cross cheque.
The supportive documents
for the refund claim shall
be received by the
Collectorate under a formal
receipt.
No limitation period for
refund of input tax to
ginning industry.
Refund of ST on advance
payment.
Enrolled persons can export
goods at zero-rate but
cannot claim refund.
633
638
644
648
650
683
687
690
691
693