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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

246(I)/2004 and 247(I)/<br />

2004, both dated 5 th may,<br />

2004.[See also 3(11)ST-<br />

L&P/04,dt 18.05.04, 3(11)<br />

ST-L&P/ 04, dt 7.6.04,<br />

1(18)STP/2002 dt25.5.04, 3<br />

(10)St-L&P/2003, dt 7.6.04]<br />

54 SRO 526(I)/2005 dated<br />

06.06.2005.<br />

55 <strong>Sales</strong> tax amnesty under<br />

SRO 520(I)/2005 dated<br />

06.06.2005 – M/s Medora<br />

of London & General<br />

Cosmetics (Pvt) Ltd.<br />

56 Amnesty under SRO 463<br />

(I)/2007 dated 9 th June,<br />

2007 and SRO 512(I)/<br />

2007 dated 13 th June,<br />

2007.<br />

57 Amnesty under SRO<br />

463(I)/2007 dated 9 th<br />

June, 2007 and SRO<br />

512(I)/2007 dated 13 th<br />

June, 2007<br />

58 Exemption of sales tax on<br />

import of lysine sulphate<br />

being analogue of lysine<br />

monohydrochloride.<br />

L&P/2004, dated<br />

21 st June, 2004<br />

C. No. 2/106-<br />

STB /2005 dated<br />

24 th June, 2005<br />

C.No.4(18)STM/<br />

2003<br />

dated 28 th June,<br />

2005<br />

C. No. 4/2-STB<br />

/2007 dated 30 th<br />

June, 2007<br />

C. No.4/2-STB<br />

/2007/82396-R<br />

dated 2 nd July,<br />

2007<br />

C. No.3(15)ST-<br />

L&P/99-Pt-Vol-<br />

II/47197-r dated<br />

30 th Mach, 2009<br />

246(I)/2004 &247(I)/ 2004.<br />

If additional tax has excee<br />

ded principal amount, RP to<br />

pay principal amount and<br />

additional tax of 25% &<br />

25% of amount of penalty.<br />

Implementation of SRO<br />

526(I)/ 2005 held in<br />

abeyance.<br />

Case may be treated u/s<br />

36(2), unless the there is<br />

enough evidence for<br />

proving legality and mensrea<br />

in a court of law,<br />

Amnesty/waiver of default<br />

surcharge/penalties shall<br />

apply if principal amount of<br />

ST/FED has been deposited<br />

prior to 9 th June, 2007.<br />

Amnesty of default<br />

surcharge and penalty as<br />

per Board‘s letter dt<br />

30.06.07 shall not entitle<br />

any one to claim the refund<br />

Contention that Lysine<br />

Sulphate is exempt from<br />

sales tax being analogue of<br />

Lysine Monohydro<br />

Chloride is not tenable<br />

1234<br />

1236<br />

1518<br />

1518<br />

1827<br />

SECTION-35: Removal of Goods without Transport Permit<br />

3 Federal Budget 1994-95 –<br />

instructions regarding<br />

matters relating to sales<br />

tax.<br />

4 <strong>Sales</strong> tax law applicable<br />

to commercial importers.<br />

No.1/21-STB/ 94,<br />

dated 9 th June,<br />

1994.<br />

C. No.6(7)-STP<br />

/95, dated 18 th<br />

July, 1995<br />

<strong>Instructions</strong> related to<br />

transport permit.<br />

Commercial importers to<br />

issue invoices for all<br />

supplies. No need to issue<br />

transport permit.<br />

81<br />

115<br />

SECTION-36: Recovery of tax not levied or short-levied or erroneously<br />

refunded… ( see 48 for recovery)

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