Sales Tax Instructions

2004]
106 Additional checks for
refund claims pertaining
to exports to USA, Saudi
Arabia and other low
tariff middle eastern,
African and South East
Asian countries.
107 Review of exporters in
the Gold/ Silver
Categories.
108 Refund claim of Rs.
11,233,879/- filed by
M/S. Sindh Export
Enterprises against claim
No.G-120703100120, in
terms of SRO 575(I)/
2002 dated 31-08-2002 –
clarification regarding.
109 Sales Tax Act, 1990
section 10 – clarification.
110 Refund of excess amount
carried forward.
111 Pending refund cases
submitted before
18.12.2003.
112 Draft Refund Rules,
2004.
113 Standing Order No.
02/2003, dated
18/11/2003.
Sales Tax Instructions, 2009
C. No. 5(147)
ST-Int. Audit
/2002 dated 18 th
December, 2003
C.NO. 2(1)ST-
L&P/2000/Pt
dated 15 th
January, 2004
C. No. 3(12) ST-
L&P/2002 (Pt.I)
dated 19 th
January, 2004
C. No.1(1)STAS
/2004, dated 16 th
February, 2004
C. No. 2(1)STP
/2000(Vol.II),
dated 24 th
February, 2004
C. No. 2(1) STP
/2000(Pt.), dated
24 th February,
2004
C. No. 3(19) St-
L&P/2003, dated
28 th February,
2004
C. No. 5(147)ST.
Int. Audit / Vol.
VIII, dated 15 th
March, 2004
Checks to be adopted for
sanctioning of refund
claims pertaining to exports
low and high tariff
countries.
Collectorate may down
grade the profile of export
ers who are engaged in
suspicious transactions.
The Collectorate may
process and dispose of the
claims of this exporter on
the basis of continuous
chain invoices.
Excess amount not covered
for a continuous 12 month
period becomes refundable.
If raw materials are charge
able @ 20% & finished
goods @ 15% refund not
allowed without audit.
Requirements under
Board‘s letter No.5(147)
ST/Int.Audit/2002 dated
18.12.2003 applicable only
to refund claims filed on or
after 18.11.2003 in case of
Karachi, and 18.12.2003 in
case of other Collectorates.
Draft Refund Rules, 2004
to introduce concept of risk
based automated processing
of refund claims.
Standing Order No 02/2003
shall have prospective
effect and applicable on the
consignments exported on
or after 18.11.2003.
953
975
980
993
994
995
995
1007
114 Refund for commercial C. No. 3(12) ST- Collectorate to dispose off 1017