Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.16(21)-ST/78 DATED 4 TH JULY, 1993
SUBJECT:- PAYMENT OF SALES TAX BY MANUFACTURERS /
ASSEMNBLERS OF MOTOR CARS -- OPTION THEREOF.
Please to refer to the above subject. I am directed to intimate that the
manufacturers/assemblers of motor cars of engine capacity up to 1300cc may either pay
sales tax on these cars by claiming input tax credit against sales tax due from them or at a
fixed rate of 5% without claiming any credit for the sales tax paid on input used in these
cars.
2. The manufacturers/assemblers of these cars may exercise the option by
15 th July, 1993 by writing to the concerned Collectorate of sales tax.
3. A copy of this letter may be supplied to registered persons
manufacturing/assembling the said types of motor cars falling in the jurisdiction of your
Collectorate.
[With drawn vide letter C. No.3(6)GST-I/93, dated 9 th June, 1994.]
[Issued by the CBR, Islamabad, under the signature of Mr. Rana Muhammad Akhtar,
Secretary (Sales Tax), addressed Mr. Mir Fuad, Collector, Central Excise & Sales Tax, Karachi;
and Mr. Shaukat Ali Bhatti, Collector, Central Excise & Sales Tax, Lahore].
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C. NO.9(4)-ST/88.Pt. DATED 6 TH JULY, 1993
SUBJECT:- JURISDICTION OF COLLECTOR AND DEPUTY COLLECTOR
FOR DETERMINATION OF AMOUNT OF SALES TAX
EVEDED NOT PAID OR SHORT PAID.
I am directed to refer to Board‘s letter of even number, dated 15 th May, 1993 and
to invite your attention to following clauses of Finance Act, 1993:-
―Clause 7(5)
in section 36, in sub-section (1), for the full stop at the end a colon shall be
substituted and there after the following proviso shall be added, namely:-
―Provided that where for any reason a tax due has not been levied or paid or has
been short levied or short paid or any tax has been erroneously refunded under
the substituted provisions of the Sales Tax Act, 1951 (III of 1951), the period of
five years shall commence from the first day of July, 1990:
Provided further that where a show cause notice under sections 3 and 28 of the
substituted Sales Tax Act, 1951 (III of 1951), has been issued to a person before