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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
54 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
Instruction 2003-2004.<br />
55 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2004-2005.<br />
56 Clarification of section 52<br />
read with ―the <strong>Tax</strong>Payer‘s<br />
(Authorized Representati<br />
ve) Rules, 2001 mis-inter<br />
preted & mis-applied by<br />
the field staff adjudicati<br />
on proceedings regarding.<br />
57 Time limit for<br />
adjudication.<br />
58 Workshop on matters<br />
pertaining to adjudication<br />
/appeal and streamline<br />
adjudication procedures.<br />
59 <strong>Sales</strong> <strong>Tax</strong> and Central<br />
Excise Budget<br />
<strong>Instructions</strong> 2005-06.<br />
60 Extension in time limit<br />
under the relevant<br />
provision of the Customs<br />
Act, 1969, <strong>Sales</strong> <strong>Tax</strong> Act,<br />
1990 and Federal Excise<br />
Act, 2005 for adjudication<br />
of the cases.<br />
61 Adjudication cases<br />
pertaining to DTRE<br />
scheme<br />
62 Amendment in Finance<br />
Act 2006 – pending<br />
June, 2002.<br />
C. No. 1/5-STB/<br />
2003, dated 7 th<br />
June, 2003.<br />
C. No. 1/33-STB<br />
/2004, dated 13 th<br />
June, 2004<br />
C. No. 3(10) STP<br />
/2000 (Pt-1)<br />
dated 5 th January,<br />
2005<br />
C. No. 3(1) ST-<br />
L&P/2004 (Vol-<br />
IV) dated 28 th<br />
January, 2005<br />
F. No. 2(116)/<br />
Trg-Tr/2004-<br />
05/171 dated 26 th<br />
Feb., 2005<br />
C. No. 1/33-STB<br />
/2005 dated 6 th<br />
June, 2005<br />
C. No. 75/Adj/2<br />
dated 30 th May,<br />
2006<br />
C.No.4(20)DTRE<br />
/2006 dated 31 st<br />
October, 2006<br />
C. No. 6(3)S<br />
(ADJ)/2005 dated<br />
officers for cases of fixed<br />
amounts of additional tax/<br />
penalty. Office of the<br />
Collector Appeal revived.<br />
Fee for filing appeals fixed<br />
@ Rs.1,000/-.<br />
<strong>Instructions</strong> regarding<br />
adjudication.<br />
<strong>Instructions</strong><br />
adjudication.<br />
regarding<br />
An advocate duly enrolled<br />
with Bar Council can repre<br />
sent his client. The central<br />
excise, sales tax and cust<br />
oms acts cannot supercede<br />
provisions of Legal Practi<br />
tioners & Bar Councils Act.<br />
Limitation period of 5 or 3<br />
years for issuance of show<br />
cause notice shall be treated<br />
as extended from date of<br />
serving audit observation.<br />
Major bottlenecks and<br />
micro irritants, responsible<br />
for slow pace of disposal<br />
adjudication / appeal.<br />
Services, stevedore, default<br />
surcharge, adjudication,<br />
appeal High, Court, retail<br />
price, hotels, section 36<br />
Section 40A section 73.<br />
For the pending<br />
adjudication you may also<br />
like to suggest any<br />
modification procedure, or<br />
any change in law to<br />
overcome backlog of the<br />
adjudication matter.<br />
DTRE adjudication to be<br />
done by Regulatory Collect<br />
orate which gave approvals.<br />
Extension in time limit up<br />
to 31.12.06 for all cases<br />
906<br />
1093<br />
1180<br />
1183<br />
1190<br />
1223<br />
1361<br />
1437<br />
1448
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 47D of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 46 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2000-2001. 47 Ordinance No. XLII of 2000 (Amendment Ordinance). 48 Extension of time limit in finalization of adjudication cases in terms of section 33 of the Central Excises Act and section 45 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 49 Special Audit Reports under section 32-A of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 for preparation of contravention reports. 50 Amendment in SRO 448 (I)/2000 dated 1 st July, 2000 regarding jurisdiction of Collectorate of Customs <strong>Sales</strong> <strong>Tax</strong> and Central Excise (Adjudication). 51 Review applications received by rejected units in terms of SRO 392(I)/ 2001, & 395(I)/2001 dated 18.06.2001. 52 Adjudication proceedings against spinning units for non-payment of sales tax on purchase of ginned cotton from ginners of other Collectorates. 53 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2002-2003. 1999, dated 2 nd October, 1999. C.No.1/20-STB/ 2000, dated 9 th June, 2000 Dated September, 2000 5 th C. No. 5(4) CEJ/ 2000, dated 23 rd December, 2000 C. No. 3(16) STP /2000, dated 8 th October, 2001 <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 3/2002, dated 7 th January, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 39/2002, dated 8 th May, 2002. C. No. 3(13)STP/ 96(Pt-1), dated 25 th February, 2003. Further tax, additional tax, penalty, CNG kits, pharm aceuticals, refund, manufac turer-cum-exporter, zerorating, financial lease, tax fraud, adjudication & app eals, settlement, services. Changes in sections 2, 3(1A), 3A, 3AAA, 13, 27, 45, 52, 73. Adjudicating authorities to decide the cases within 45 days of the issuance of the show cause notice or within extended period of 90 days to avoid any legal complications. After audit contravention report to be made by Executive Collecto- rates. Adjudication of short filer or non-filers by Executive Collectorates. Decision regarding relief notifica-tions to be issued in the form of an appealable order. Spinner/exporter is liable to be proceeded against in the jurisdic-tion of Collectortes where ginner is located. C. No. 1/4-STE/ Section 45 amended to 2002, dated 15 th delegate powers to ST 573 599 639 763 785 817 886 829
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 54 <strong>Sales</strong> <strong>Tax</strong> Budget Instruction 2003-2004. 55 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. 56 Clarification of section 52 read with ―the <strong>Tax</strong>Payer‘s (Authorized Representati ve) Rules, 2001 mis-inter preted & mis-applied by the field staff adjudicati on proceedings regarding. 57 Time limit for adjudication. 58 Workshop on matters pertaining to adjudication /appeal and streamline adjudication procedures. 59 <strong>Sales</strong> <strong>Tax</strong> and Central Excise Budget <strong>Instructions</strong> 2005-06. 60 Extension in time limit under the relevant provision of the Customs Act, 1969, <strong>Sales</strong> <strong>Tax</strong> Act, 1990 and Federal Excise Act, 2005 for adjudication of the cases. 61 Adjudication cases pertaining to DTRE scheme 62 Amendment in Finance Act 2006 – pending June, 2002. C. No. 1/5-STB/ 2003, dated 7 th June, 2003. C. No. 1/33-STB /2004, dated 13 th June, 2004 C. No. 3(10) STP /2000 (Pt-1) dated 5 th January, 2005 C. No. 3(1) ST- L&P/2004 (Vol- IV) dated 28 th January, 2005 F. No. 2(116)/ Trg-Tr/2004- 05/171 dated 26 th Feb., 2005 C. No. 1/33-STB /2005 dated 6 th June, 2005 C. No. 75/Adj/2 dated 30 th May, 2006 C.No.4(20)DTRE /2006 dated 31 st October, 2006 C. No. 6(3)S (ADJ)/2005 dated officers for cases of fixed amounts of additional tax/ penalty. Office of the Collector Appeal revived. Fee for filing appeals fixed @ Rs.1,000/-. <strong>Instructions</strong> regarding adjudication. <strong>Instructions</strong> adjudication. regarding An advocate duly enrolled with Bar Council can repre sent his client. The central excise, sales tax and cust oms acts cannot supercede provisions of Legal Practi tioners & Bar Councils Act. Limitation period of 5 or 3 years for issuance of show cause notice shall be treated as extended from date of serving audit observation. Major bottlenecks and micro irritants, responsible for slow pace of disposal adjudication / appeal. Services, stevedore, default surcharge, adjudication, appeal High, Court, retail price, hotels, section 36 Section 40A section 73. For the pending adjudication you may also like to suggest any modification procedure, or any change in law to overcome backlog of the adjudication matter. DTRE adjudication to be done by Regulatory Collect orate which gave approvals. Extension in time limit up to 31.12.06 for all cases 906 1093 1180 1183 1190 1223 1361 1437 1448
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78 Fixation of value of sugar for s
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committee under section 2(46) of th
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Sales Tax Instructions, 2009 32 Min
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Sales Tax Instructions, 2009 19 Cla
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 machin
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sales tax on the manufacture and on
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Sales Tax Instructions, 2009 65 Sal
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Sales Tax Instructions, 2009 techno
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 auctio
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Sales Tax Instructions, 2009 withdr
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Sales Tax Instructions, 2009 under
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Sales Tax Instructions, 2009 118 15
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Sales Tax Instructions, 2009 26 Sal
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 2 Adju
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Sales Tax Instructions, 2009 21 Sal
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es of Messers M.T.M. Int ernational
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Sales Tax Instructions, 2009 for Pa
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Sales Tax Instructions, 2009 value
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Sales Tax Instructions, 2009 Vide I
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Sales Tax Instructions, 2009 SRO 65
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 3 Paym
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 used.
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Sales Tax Instructions, 2009 Genera
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Sales Tax Instructions, 2009 57 Sal
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Sales Tax Instructions, 2009 06.06.
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Sales Tax Instructions, 2009 No.11/
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Sales Tax Instructions, 2009 No.34/
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203 Sales Tax General Order No.01/2
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 58 Iss
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Sales Tax Instructions, 2009 goods
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Sales Tax Instructions, 2009 3 Expo
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Sales Tax Instructions, 2009 Instru
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 50 Spe
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Sales Tax Instructions, 2009 damage
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Sales Tax Instructions, 2009 120 Sa
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Sales Tax Instructions, 2009 13-08-
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Sales Tax Instructions, 2009 extrac
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 5 Refu
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Sales Tax Instructions, 2009 docume
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Sales Tax Instructions, 2009 were s
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2004] 106 Additional checks for ref
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Sales Tax Instructions, 2009 142 Ra
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Sales Tax Instructions, 2009 161 Vi
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Sales Tax Instructions, 2009 Limite
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Sales Tax Instructions, 2009 75 Sal
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119 Locally manufactured electric m
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Sales Tax Instructions, 2009 granul
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the Sales Tax Act, 1990 relating to
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Sales Tax Instructions, 2009 196 Re
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Sales Tax Instructions, 2009 228 Sa
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 clarif
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(v) (vi) (vii) Sales Tax Instructio
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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 Water
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 3. You
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Sales Tax Instructions, 2009 3. Whi
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 (d) In
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Sales Tax Instructions, 2009 may be
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Akhtar Ali, Secretary (STB), Centra
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Sales Tax Instructions, 2009 Baloch
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Sales Tax Instructions, 2009 (iii)
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Sales Tax Instructions, 2009 if you
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(09-A) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 admiss
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 payer
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 contin
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Sales Tax Instructions, 2009 Sales
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Sales Tax Instructions, 2009 THE SA
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Sales Tax Instructions, 2009 1997 w
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 4. Tax
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Sales Tax Instructions, 2009 tariff
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Sales Tax Instructions, 2009 author
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 JUNE 1
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Sales Tax Instructions, 2009 2. How
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Karachi. SUB: Sales Tax Instruction
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 2. Thi
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CERTIFICATE. Sales Tax Instructions
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 plaste
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(ii) (iii) (iv) (v) (vi) (vii) Sale
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Sales Tax Instructions, 2009 regist
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Sales Tax Instructions, 2009 2. The
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Thanking you. Yours truly, Abdul La
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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 liquor
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 (viii)
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Note: Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 6. Alu
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Sales Tax Instructions, 2009 of non
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 suppli
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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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 author
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Sales Tax Instructions, 2009 No.3(5
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 ******
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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 [Issue
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- Page 1387 and 1388:
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- Page 1389 and 1390:
10. Survey Techniques
- Page 1391 and 1392:
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 C. NO.
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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 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 SUBJEC
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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 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 C.No.2
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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.
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Sales Tax Instructions, 2009 SUBJEC
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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 C.NO.
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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 C. NO.
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Sales Tax Instructions, 2009 In cas
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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 1. Rel
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Sales Tax Instructions, 2009 2. Ret
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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 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 manufa
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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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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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