Sales Tax Instructions

Sales Tax Instructions, 2009
75 Interpretation of section
66 of the Sales Tax Act,
1990. [Rescinded vide
STGO No.3 of 2004 dated
12th June, 2004]
76 Sales tax refund claim –
memo.
77 Sales Tax Budget
Instructions 2001-2002.
78 Budget 2001-2002 –
clarification regarding.
79 Finance minister‘s budget
speech.
80 Adjustment of input tax
on electricity bills.
81 Clarification on applicability
of sales tax on
damaged raw material.
82 Unlawful refund claims
by spinners and
exporters.
83 Pending refund of input
tax paid on yarn.
84 Clarification regarding
fulfillment of the conditions
of the same state
goods or continuous
chain tax invoices.
85 Complaint by M/s Ihsan
Sons (Pvt) limited, Kara
chi regarding admissibil
ity of sales tax refund on
courier charges.
86 Refund of input tax consumes
in the manufacture
of exempt goods which
Sales Tax General
Order No.1/
2001, dated 26 th
May, 2001
C.No. 3(13) STP/
96, dated 28 th
May, 2001.
C.No.3(9)ST-L &
P/2001, dated
18 th June, 2001.
C.No.3(9)ST-L &
P/2001, dated 3 rd
July, 2001.
dated 18 th July,
2001
C. No. 1(3) STR/
2000(Pt), dated
15 th Sept., 2001.
C. No. 2(10)STP/
97, dated 13 th
Nov., 2001.
C.No.1/1-St-L&P
/2001, dated 19 th
October, 2001
C. No. 3(65) STP
/97 (Vol-1), dated
5 th December,
2001
Sales Tax Ruling/
Instruction No.
1/2002, dt. 1 st
Jan., 2002.
Sales Tax Ruling/
Instruction No.
10/ 2002, dated
31 st Jan., 2002.
Sales Tax Ruling/
Instruction No.
16/ 2002, dated
No limitation period for
refund where matter is
pending before judicial
fora.
Refund/ input tax allowed
to spinner/exporter where
ST is remitted to ginners
even after 10 th of month.
Instructions regading
refund.
Input tax adjustment/refund
not allowed on Jeweller‘s
invoices.
Budget speech relating to
reforms in refunds.
Refund may be filed u/s 66
if electricity bill is received
late.
No refund or adjustment on
damaged goods/raw
materials.
Spinners and exporters are
purchasing cotton from
ginners without payment of
sales tax but are taking
refunds which is illegal.
Principle of continuous
chain tax invoices was
introduced with SRO
417(I)/2000 dt 20.06.2000.
Refund not to deny except
claimed on fake invoices.
700
700
709
728
732
757
772
767
779
784
Refund on courier charges. 792
Exempted goods cannot be
zero-rated on export.
800