Sales Tax Instructions

Sales Tax Instructions, 2009
(iv)
Cases remanded by Collector (Appeals)/Member (Judicial) for de novo
consideration and pending with DC‘s should be heard and decided by
AC‘s. In these cases too fresh show cause notices should be issued by
AC‘s;
(v)
Cases which may be remanded in future will also be heard and decided
by AC‘s, after issuing fresh demanded-cum-show cause notices.
2. It may be reiterated that these instructions would not apply in
cases of evasion of sales tax under the Sales Tax Act, 1990.
3.
[With drawn vide letter C. No 9(4)-ST/88.Pt. dated 6 th July, 1993]
[Issued by the CBR, Islamabad, under the signature of Mr. Javed Iqbal Mirza, Second
Secretary (STT-II), addressed to the Collector, Central Excise & Sales Tax, Lahore/Karachi; and
the Collector of Customs, Central Excise & Sales Tax, Hyderabad/ Rawalpindi/ Peshawar/
Multan/ Quetta].
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C. NO.1(5)GST-1/91-Pt. (Vol. III) DATED 5 th JUNE, 1993
SUBJECT
ADJUSTMENT OF INPUT TAX ON SODIUM SILICATE
The Board has been approached by Sodium Silicate Manufacturers‘ Group that
adjustment of input tax on sodium silicate has been denied to them for the period falling
between the enactment of Sales Tax Act, 1990 i.e. 1 st November, 1990 and the issuance
of Input Tax Rules, 1992 vide SRO 757(I)/92, dated 22 nd August, 1992 in cases where the
Soda ash was purchased from non-registered dealers despite the fact that the name of
consumer (manufacturer of sodium silicate) was mentioned in the invoice issued by soda
ash manufacturer i.e. M/s. ICI and Sindh Alkalis Ltd.
2. It has been decided by the Board that on the basis of invoices during the
aforementioned period wherein the names of actual users have been given by Sindh
Alkalis Ltd. and ICI, input tax credit may be given even if the invoice is in the name of
agent of ICI or Sindh Alkalis Ltd.
[Issued by the CBR, Islamabad, under the signature of Mr. Rozi Khan Burki, Second
Secretary(GST-I), addressed to the Collector, Central Excise & Sales Tax, Karachi/Multan
/Lahore/ Rawalpindi/Peshawar/Quetta/Hyderabad].
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C.No.4(13)/92-STB DATED 14 th JUNE, 1993.
SUBJECT:- FEDERAL BUDGET 1993-94 – INSTRUCTIONS REGARDING
MATTERS RELATING TO SALES TAX.