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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
were subsequently exported<br />
as per section 4 of the<br />
<strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />
87 Refund of input tax consumed<br />
in the manufacture<br />
of exempt goods<br />
which were subsequently<br />
exported as per section 4<br />
of the <strong>Sales</strong> <strong>Tax</strong> Act,<br />
1990.<br />
88 Refund of sales tax on<br />
packing material used in<br />
Rice Exported from<br />
Pakistan.<br />
25 th Feb., 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
28/ 2002, dated<br />
8 th April, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
49/ 2002, dated<br />
11 th July, 2002.<br />
No refund on packing<br />
material (bags) on export<br />
of rice. Exempt goods not<br />
zero-rated.<br />
Refund allowed on packing<br />
material of rice & all other<br />
exported goods, whether<br />
taxable or exempt.<br />
810<br />
835<br />
89 Levy of 15% GST on<br />
vegetable ghee /cooking<br />
oil in the 2002-2003<br />
budget.<br />
90 Clarification regarding<br />
Refund Rules, 2001<br />
issued vide Notification<br />
No. SRO 417(1)/2000,<br />
dated 20.6.2000.<br />
91 Refund of sales tax paid<br />
on domestically manufactured<br />
stocks of medicines<br />
held on 22 nd August,<br />
2002.<br />
92 CBR asked to plug loopholes<br />
in amended SRO.<br />
93 <strong>Sales</strong> tax refund to steel<br />
manufacturer.<br />
94 Sanction of refund claim<br />
of import related sales tax<br />
by the Collectorate of<br />
Customs. [Rescinded vide<br />
STGO No.3 of 2004 dated<br />
12 th June, 2004]<br />
95 Refund to exporters under<br />
section 66 of the <strong>Sales</strong><br />
<strong>Tax</strong> Act, 1990.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
54/2002, dated<br />
13th July, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> General<br />
Order No.1/<br />
2002, dated 31 st<br />
Aug., 2002.<br />
C.No. 1(8)STT/<br />
2002, dated 11 th<br />
Sept., 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
61/ 2002, dated<br />
16 th Sept., 2002.<br />
C.No.1/51-STB/<br />
2002, dated 23 rd<br />
Sept., 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> General<br />
Order No.3/<br />
2002, dated<br />
24 th Sept., 2002.<br />
C.No.3(31)STM/<br />
2002, dated 7 th<br />
Nov., 2002.<br />
No input tax adjustment<br />
allowed on stocks of ghee<br />
/cooking oil for already<br />
registered persons except<br />
with permission u/s 66.<br />
STGO 3/2000 dated<br />
31.8.2000 withdrawn being<br />
redundant due to issuance<br />
of SRO 575(I)/2002.<br />
Refund allowed on ST paid<br />
on medicines from 1 st to<br />
31 st July, 2002 and on<br />
imports from 1/7/ 2002 to<br />
22/08/2002.<br />
Clarification regarding new<br />
refund rules.<br />
Refund to steel manufacturer<br />
on billet of Pakistan<br />
Steel on certain conditions.<br />
Amendment in STGO<br />
No.4/2000 dated<br />
01.09.2000.<br />
Exporters with no local<br />
sales can claim refund u/s<br />
66.<br />
838<br />
848<br />
849<br />
851<br />
852<br />
854<br />
866
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 75 Interpretation of section 66 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. [Rescinded vide STGO No.3 of 2004 dated 12th June, 2004] 76 <strong>Sales</strong> tax refund claim – memo. 77 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 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 <strong>Sales</strong> <strong>Tax</strong> 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 <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 1/2002, dt. 1 st Jan., 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 10/ 2002, dated 31 st Jan., 2002. <strong>Sales</strong> <strong>Tax</strong> 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. <strong>Instructions</strong> 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
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 were subsequently exported as per section 4 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 87 Refund of input tax consumed in the manufacture of exempt goods which were subsequently exported as per section 4 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 88 Refund of sales tax on packing material used in Rice Exported from Pakistan. 25 th Feb., 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 28/ 2002, dated 8 th April, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 49/ 2002, dated 11 th July, 2002. No refund on packing material (bags) on export of rice. Exempt goods not zero-rated. Refund allowed on packing material of rice & all other exported goods, whether taxable or exempt. 810 835 89 Levy of 15% GST on vegetable ghee /cooking oil in the 2002-2003 budget. 90 Clarification regarding Refund Rules, 2001 issued vide Notification No. SRO 417(1)/2000, dated 20.6.2000. 91 Refund of sales tax paid on domestically manufactured stocks of medicines held on 22 nd August, 2002. 92 CBR asked to plug loopholes in amended SRO. 93 <strong>Sales</strong> tax refund to steel manufacturer. 94 Sanction of refund claim of import related sales tax by the Collectorate of Customs. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 95 Refund to exporters under section 66 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 54/2002, dated 13th July, 2002. <strong>Sales</strong> <strong>Tax</strong> General Order No.1/ 2002, dated 31 st Aug., 2002. C.No. 1(8)STT/ 2002, dated 11 th Sept., 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 61/ 2002, dated 16 th Sept., 2002. C.No.1/51-STB/ 2002, dated 23 rd Sept., 2002. <strong>Sales</strong> <strong>Tax</strong> General Order No.3/ 2002, dated 24 th Sept., 2002. C.No.3(31)STM/ 2002, dated 7 th Nov., 2002. No input tax adjustment allowed on stocks of ghee /cooking oil for already registered persons except with permission u/s 66. STGO 3/2000 dated 31.8.2000 withdrawn being redundant due to issuance of SRO 575(I)/2002. Refund allowed on ST paid on medicines from 1 st to 31 st July, 2002 and on imports from 1/7/ 2002 to 22/08/2002. Clarification regarding new refund rules. Refund to steel manufacturer on billet of Pakistan Steel on certain conditions. Amendment in STGO No.4/2000 dated 01.09.2000. Exporters with no local sales can claim refund u/s 66. 838 848 849 851 852 854 866
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45 Situation paper on paper & paper
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25.4. 08, STGO 23/08 dt 28. 6.08, S
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Sales Tax Instructions, 2009 32 Min
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Sales Tax Instructions, 2009 19 Cla
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 sales
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measures taken: Sales Tax Instructi
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 appeal
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Sales Tax Instructions, 2009 C. NO.
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 Answer
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Sales Tax Instructions, 2009 (v) It
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 in the
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 3. In
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 (iii)
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Sales Tax Instructions, 2009 Explan
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 xii) C
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 Collec
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 review
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.4
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 1. Hav
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(x) (xi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 The Ce
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Sales Tax Instructions, 2009 (1) (2
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Sales Tax Instructions, 2009 iii) I
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 the pr
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 WASTAG
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 basis
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 In cas
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Sales Tax Instructions, 2009 Total
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 Check
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Sales Tax Instructions, 2009 Apply
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 From n
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Sales Tax Instructions, 2009 2. Ret
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Sales Tax Instructions, 2009 3. The
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Sales Tax Instructions, 2009 [Furth
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Sales Tax Instructions, 2009 per ru
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 STEEL
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Sales Tax Instructions, 2009 4. The
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 Author
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Sales Tax Instructions, 2009 NIC No
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 (i) (j
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 invari
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 (h) (i
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Sales Tax Instructions, 2009 1 5 of
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 (x) (x
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Sales Tax Instructions, 2009 (ii) (
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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