Sales Tax Instructions

Sales Tax Instructions, 2009
10. Waiver from the fixed sales tax. -- (1) No waiver from the fixed amount of sales tax shall
be allowed on account of closure of the factory except in the case of continuous closure thereof for
at least fourteen days subject to the conditions that the closure is --
reported to the Collector within twenty four hours of such closure;
(ii) verified by a Joint Survey Committee comprising two nominees of the Collector
and two nominees of the Association;
(iii) recommended by the Collector to the Board for grant of waiver; and
(iv) found by the Board to be beyond the control of the manufacturer.
(2) In case of aforesaid closures and upon an application in writing by the
manufacturer for waiver of the fixed amount of sales tax due, as determined under rule 5, 6, and 8
the Board may allow the waiver of such tax for the period of such closure at the rate of one
thirtieth of the total liability for each day of closure.
(3) Notwithstanding the provisions of sub0rule (1) and (2), if a steel rerolling
mill, operating in the same premises wherein a steel re-melting furnace is also operating
and electric power being supplied to both from a common electricity meter, has to close down for
a period of eight days or more at a stretch on account of disconnecting of electric power by the
electricity supply company to the furnace, by way of load shedding, the Collector shall allow
abatement from the fixed amount of monthly sales tax to the re-rolling mill at the rate of one
thirtieth of the monthly tax for each day of such closure subject to the following conditions:-
the closure is reported to the Collector within twenty-four hours of the disconnection of electricity.
(ii) documentary evidence of power disconnection form the electric supply company
is produced to the Collector; and
(iii) a claim for grant of such abatement is filed with the Collector by the re-rolling
mill within 30 days of the restoration of electricity supply;
Provided that the period for which the waiver is allowed under this sub-rule shall be
deducted from the period under sub-rule (1) and (2).
11. Limitation for refund or adjustment. -- No rebate, remission, refund or adjustment shall
be allowed under section 4, 7, 9, and 01 of the Sales Tax Act, 1990, or any other rules made under
the said Act.
12. Rules not applicable in the certain cases. -- Nothing in these rules shall affect the liability
of payment of sales tax under sub-section (1) of section 3 of the act in respect of re-rolled mild
steel products produced or manufactured in factory and not cleared there from on payment of
sales tax before the first day of October, 1991, and the provisions of these rules shall not apply in
respect thereof.
13. Application of other rules, otherwise consistent. -- The provisions of any other rules
made under the Act, in so far as they are not inconsistent with these rules, shall continue to apply
to re-rolled mild steel products and the manufacturers of re-rolled mild steel products subject to
these rules.
14. Penalty on false claim. -- Without prejudice to any other action, if any person submits a
falls or forged document to any officer of sales tax or knowingly makes a false statement or false
declaration or gives any false information, such person shall be liable to a penalty of twenty five
thousand rupees or twice the fixed amount of sales tax involved, whichever is higher.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Muhammad Latif, Second
Secretary (Capacity Taxation),vide Ex. Ord. Gaz. Of Pak. 19912, Pt.-II, P.305. File C. No.2(15)-
PC/91-Part.]