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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
Instruction 2003-2004. June, 2003. Court.<br />
11 <strong>Sales</strong> <strong>Tax</strong> and Central C. No. 1/33-STB<br />
Excise Budget /2005 dated 6 th<br />
<strong>Instructions</strong> 2005-06. June, 2005<br />
12 Budget <strong>Instructions</strong>- ST& FE Budg<br />
Salient Feature- <strong>Sales</strong> etary Measures<br />
<strong>Tax</strong> & Federal Excise – (FY 2006-07)<br />
Budgetary Measures (FY dated 5th June,<br />
2006-07)<br />
2006<br />
<strong>Instructions</strong> regading High<br />
Court.<br />
Authorizing the Additional<br />
Collector to file appeal<br />
before the Appellate<br />
Tribunal and reference to<br />
the High Court.<br />
1223<br />
1371<br />
SECTION-47A: Alternate Dipute Resolution (ADRC)<br />
7 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />
Excise<br />
budget<br />
instructions 2006-07.<br />
8 Delays in submission of<br />
recommeFndations by<br />
ADRCS appointed under<br />
section 47A of the <strong>Sales</strong><br />
<strong>Tax</strong> Act, 1990 and<br />
section 38 of the Federal<br />
Excise Act, 2005.<br />
9 Latest implementation<br />
status of cases where<br />
CBR has issued orders in<br />
pursuance of ADRCS<br />
recommendations.<br />
10 Disposal of Alternate<br />
Dispute Resolution<br />
Cases.<br />
11 Exemption under<br />
notification No.<br />
392(I)/2001 dated 18 th<br />
June, 2001 case of M/s<br />
Envicrete Limited,<br />
Karachi.<br />
12 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />
Excise<br />
budget<br />
instructions 2009-2010.<br />
C. No.1/1-STB<br />
/2006 dated 5 th<br />
June, 2006<br />
C. No. 1(180)ST-<br />
ADR/2005 dated<br />
7 th December,<br />
2006<br />
C. No.1(49)STJ<br />
/02 dated 14 th<br />
December, 2006<br />
C. No. 4 (5) STJ<br />
/06 dated 17 th<br />
February, 2007<br />
C. No. 3(16)ST-<br />
L&P/2001 dated<br />
5 th March, 2007<br />
C. No. 1(2)STB/<br />
2009 dated 13 th<br />
June, 2009<br />
<strong>Instructions</strong> regarding<br />
Alternative Dispute<br />
Resolution Rules.<br />
Chairman/ Member ADRCs<br />
should ensure that ADR<br />
proceedings are completed<br />
and recommend dations are<br />
submitted to the Board<br />
within the prescribed period<br />
of 45 days.<br />
Withdrawal of appeals<br />
recommendations of ADR<br />
committees.<br />
Early disposal of ADR<br />
cases. In case of no attend<br />
ance reject the application.<br />
Any registered person<br />
aggrieved with any ST<br />
matter pending before an<br />
Appellate authority or a<br />
High/ Supreme Court may<br />
apply for ADR.<br />
<strong>Instructions</strong> related to 47A<br />
Alternative Dispute<br />
Resolution.<br />
1362<br />
1447<br />
1449<br />
1479<br />
1488<br />
1837<br />
SECTION-47 (A-K): (omitted) Settlement Commission<br />
3 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 1996-97.<br />
C. No. 1/43-STR/<br />
96, dated 13 th establish a Settlement<br />
Commission for settlement<br />
134
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 Instruction 2003-2004. June, 2003. Court. 11 <strong>Sales</strong> <strong>Tax</strong> and Central C. No. 1/33-STB Excise Budget /2005 dated 6 th <strong>Instructions</strong> 2005-06. June, 2005 12 Budget <strong>Instructions</strong>- ST& FE Budg Salient Feature- <strong>Sales</strong> etary Measures <strong>Tax</strong> & Federal Excise – (FY 2006-07) Budgetary Measures (FY dated 5th June, 2006-07) 2006 <strong>Instructions</strong> regading High Court. Authorizing the Additional Collector to file appeal before the Appellate Tribunal and reference to the High Court. 1223 1371 SECTION-47A: Alternate Dipute Resolution (ADRC) 7 <strong>Sales</strong> <strong>Tax</strong> and Federal Excise budget instructions 2006-07. 8 Delays in submission of recommeFndations by ADRCS appointed under section 47A of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 and section 38 of the Federal Excise Act, 2005. 9 Latest implementation status of cases where CBR has issued orders in pursuance of ADRCS recommendations. 10 Disposal of Alternate Dispute Resolution Cases. 11 Exemption under notification No. 392(I)/2001 dated 18 th June, 2001 case of M/s Envicrete Limited, Karachi. 12 <strong>Sales</strong> <strong>Tax</strong> and Federal Excise budget instructions 2009-2010. C. No.1/1-STB /2006 dated 5 th June, 2006 C. No. 1(180)ST- ADR/2005 dated 7 th December, 2006 C. No.1(49)STJ /02 dated 14 th December, 2006 C. No. 4 (5) STJ /06 dated 17 th February, 2007 C. No. 3(16)ST- L&P/2001 dated 5 th March, 2007 C. No. 1(2)STB/ 2009 dated 13 th June, 2009 <strong>Instructions</strong> regarding Alternative Dispute Resolution Rules. Chairman/ Member ADRCs should ensure that ADR proceedings are completed and recommend dations are submitted to the Board within the prescribed period of 45 days. Withdrawal of appeals recommendations of ADR committees. Early disposal of ADR cases. In case of no attend ance reject the application. Any registered person aggrieved with any ST matter pending before an Appellate authority or a High/ Supreme Court may apply for ADR. <strong>Instructions</strong> related to 47A Alternative Dispute Resolution. 1362 1447 1449 1479 1488 1837 SECTION-47 (A-K): (omitted) Settlement Commission 3 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. C. No. 1/43-STR/ 96, dated 13 th establish a Settlement Commission for settlement 134
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 4 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2000-2001. June, 1996. C. No. 1/20-STB/ 2000, dated 9 th June, 2000. of disputes between the department and the taxpayers. <strong>Instructions</strong> related to, settlement commission. 573 SECTION-48: This section includes follwing topics: (i) Recovery (ii) Inter <strong>Tax</strong> Refund/Adjustment (iii) Write off SECTION-48: (i) Recovery 44 Recovery of arrears under section 48(2) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 read with <strong>Sales</strong> <strong>Tax</strong> Recovery Rules, 1992 45 Federal Budget 1994-95 – instructions regarding matters relating to sales tax. 46 Recovery of <strong>Sales</strong> <strong>Tax</strong> on parts supplied to POF WAH Cantt. 47 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. 48 <strong>Tax</strong>payer‘s profile – arrears and refunds. 49 Recovery of arrears of sales tax. 50 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1997-98. 51 Recovery of dues stayed by the Honorable High S.T. Circular No 1/94 C. No. 1(34) GST-1/92 dated 18 th Jan uary, 1994 No.1/21-STB/ 94, dated 9 th June, 1994 C. No. 9(11)STT/ 74, dated 10 th August, 1994 C. No. 1/43-STR/ 96, dated 13 th June, 1996. <strong>Sales</strong> <strong>Tax</strong> Circular No.1/1997, dt. 12 th Jan., 1997. C. No. 1(8)STM /96 dated 25 th February, 1997 C. No. 46-STB/ 97, dated 13 th June, 1997. C. No. 1(79) S (STJ)/98, dated Defaulter under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 is likely a judgement-debtor liable to action, including arrest and detention in prison. <strong>Instructions</strong> regading recovery. Report to be sent to the Board. To omit provision regarding attachment and sale of movable and immovable property of the guarantors. Arrears and refund registers to be maintained. 68 81 86 134 188 <strong>Instructions</strong> for recovery. 194 To recover arrears by attachment and sale of any movable or immovable property of the guarantor, persons, company, bank or financial institutions if they fail to discharge their legal obligations. Clause (4-A) of Article 199 of the Constitution 205 250
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25.4. 08, STGO 23/08 dt 28. 6.08, S
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 used.
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 with t
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Yours faithfully For Meezan Enterpr
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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 For th
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(c) (d) (e) (f) Sales Tax Instructi
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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 [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 respec
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(xvi) Sales Tax Instructions, 2009
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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 C. NO.
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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 3. DTR
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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 SUBJEC
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Sales Tax Instructions, 2009 We are
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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 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 of val
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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 ―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 [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 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 3. The
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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IN THE SUPREME COURT OF PAKISTAN (A
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Sales Tax Instructions, 2009 SUBJEC
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