Sales Tax Instructions

Courts and Civil Courtshearing
before grant of
interim stay orders by the
court.
52 Recovery of dues from
textile processing units.
53 Treatment of sales tax
defaulters.
54 Clause (4A) of article 199
of the constitution of Isla
mic Republic of Pakistan.
55 Sales Tax: Instructions
for the Budget 1999-
2000.
56 Liability of sales tax on
bagasse whether sold or
used in-house as fuel
during the period from
13.06.1996 to 13.06.1997.
57 Tax defaulters-placement
on ECL:
58 Ordinance No. XXII of
1999.
59 Inter-tax refund /
adjustment procedure.
60 Maintenance and regular
entering and updating of
the registers prescribed as
annex 1, 2, 3 & 4 of the
sales tax circular no.1/97
dated 12.01.1997.
61 The Tax Laws (Amen
dments) Ordinance, 1999
(No.XXII of 1999).
62 Inter-tax refund/
adjustment procedure
Sales Tax Instructions, 2009
13 th May, 1998 prescribes that stay orders
shall cease to have effect on
afflux of the six month‘s
time
C. No.1(33) STP
/93. Vol.I, Dated
18 th May, 1998
C. No. 3(21)STP/
98, dt. 29 th July,
1998.
C.No.1(79)S(STJ
)/98, dated 5 th
November, 1998
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No.1/73-STT /
96, dated 30 th
October, 1999
C. No. 1(2) STM
/99/ Pt-IV, dated
26 th Nov, 1999
F. No. 2(1)/99-
Pub. dated 17 th
Dec., 1999.
C. No.1(1) Ch.
CBR/99, dated
17 th Dec, 1999
C. No. (2) STM/
99-Pt. dated 17 th
December, 1999
C.No.1/16-STB/
99, dated 18 th
Dec., 1999.
C.No.3(70)STM/
99, dated 20 th
Dec., 1999.
Recovery shall not be
affected without issuing
formal O-in-O.
Recovery and prosecution
under section 37(C).
High Court cannot extend
stay under article 199(4A)
of the Cons-titution.
Instructions regading
recovery.
Amount of sales tax due on
bagasse may be recovered
in installments spread over
two years.
Criteria of defaulters to be
placed on Exit Control List.
Amendments in definition
of arrears, defaulters, com
mon tax identifier & sec 73.
Dep‘t to allow adjustment
of liability of one tax
against the refund
sanctioned of other tax.
Arrears and refund registers
to be maintained.
Ordinance amending
section 46, 73, etc.
Adjustment of refund
against arrears.
63 Problems of distributors. C. No. 1/(1-Co No orders are to be passed 530
252
284
332
434
486
497
512
514
515
516
517