Sales Tax Instructions

Sales Tax Instructions, 2009
74 Adjustment of carried
forward input tax credit
against unpaid
outstanding amount of tax
(arrears).
75 Recovery of audit dete
ctions. [See also 3(11) ST-
L&P/04, dt 5.5.04, 18. 05.
04, 3(11)ST-L&P/04, dt
7.6.04,No.1(18)STP/2002 dt
25.5.04, No.3(10) St- L&P
/2003, dt 7.6.04 & 3(11 )St-
L&P/2004, dt 2.6. 2004]
76 Recovery of sales tax
arrears of cotton supplied
under SRO 1271/96 dated
10-11-1996.
77 Recovery of sales tax
arrears from steel rerolling
mills.
2003.
C. No. 2(1)STP
/97 dated 29 th
March, 2004
C. No.1(18) STP
/2002, dated 25 th
May, 2004.
C. No. 1/63-STT
/2002 dated 3 rd
June, 2004
C. No. 4(85) STB
/97(Pt) dated 24 th
March, 2005
78 Imposition of embargo. C. No.1(2) STM/
2003-Pt dated
25 th May, 2005
79 Power to write-off irrecov C. No. 6(1) PAC
erable demand of indirect /DAC/IDT/2005
taxes (customs, sales tax dated 14 th July,
& central excise) duty 2005
and allied surcharges, by
the various officers
working under the
administrative control of
the Central Board of
Revenue.
80 Sales tax amnesty under C. No. 4(18)STM
SRO 520(I)/2005 dated /2003 dated 28 th
06.06.2005- M/s Medora July, 2005
of London & General
Cosmetics (Pvt.) Ltd.
81 Sales Tax and Federal C. No.1/1-STB
Excise
budget /2006 dated 5 th
instructions 2006-07. June, 2006
Collectorates to make
recoveries from outstanding
carry forward amounts.
On issuance of SRO 247(I)
/2004, Board‘s letter bear
ing C. No. 2(1)M(Audit)
/02 dated 6.11.2002
withdrawn w.e.f 5.5.2004.
The benefit of SRO
247(I)/2004 is available if
principal amount of tax and
25% of additional tax was
paid by 20-6-2004.
Amount to be recovered if
steel re-rolling mills have
claimed input credit of
previous carry forward
without audit.
No embargo to be imposed
in respect of units where
appeal is pending.
Collectorate to write-off all
the cases in which recovery
of outstanding amounts
could not be effected,
despite exhausting all the
legal formalities and there
is no chance of there
recovery, in future also.
Unless enough evidence for
proving legality and mens
rea exists, the cases may be
treated as one under section
36(2) of the Act.
Retail price, commercial
importers, steel melters and
re-rollers, registration,
refund, return, ginners,
1018
1054
1057
1204
1222
1248
1253
1362