Sales Tax Instructions

Sales Tax Instructions, 2009
coming in to force of the Sales Tax Act, 1990, it shall be deemed that such notice
was issued under the provision of the Sales Tax Act, 1990.‖
―Clause 9--Validation of certain recoveries etc. --
Notwithstanding any order or decision of any court, any order passed, decision or
proceeding taken or any sales tax levied or collected under the substituted
provisions of the Sales Tax Act, 1951 (III of 1951) by the Collector or Deputy
Collector of Central Excise purporting to be in exercise of the powers conferred
on Sales Tax Officers under the said Act shall be deemed to have been validly
made, passed or taken, levied or collected and shall be deemed always to have
had effect accordingly‖
2. Collectors are requested to go through all the cases and take necessary
action in terms of above clauses. Board‘s earlier letter of even number, dated 15 th May,
1993 is hereby withdrawn.
[Issued by the CBR, Islamabad, under the signature of Mr. Javed Iqbal Mirza, Second
Secretary (STR), addressed to the Collector, Central Excise & Sales Tax, Lahore/Karachi and the
Collector of Customs, CE & ST, Hyderabad/ Multan/ Peshawar/ Quetta/ Rawalpindi].
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C. NO.1(4)GST-I/93 DATED 10 TH JULY, 1993
SUBJECT:- ADMISSIBILITY OF SALES TAX ADJUSTMENT ON SPARE
PARTS AND ACCESSORIES.
I am directed to refer to the above subject and to state that it has come to the
notice of the Board that some manufacturers claim adjustment of input tax paid on the
material which are not used directly in the preparation of taxable supplies. They claim
adjustment input tax paid on parts and accessories which are subsequently acquired as
replacement parts for worn out parts of plant and machinery and other items.
2. In such cases adjustment of input tax may not be allowed as spare parts
are not machinery for which the 60 installments facility is given by law. Secondly,
recovery may be affected in cases in which adjustment has been allowed in the past.
3. A report in this connection may be furnished to the Board indicating
therein the total number of cases and amount of input tax already adjusted along with the
number of cases where demand has been raised & the amount of recovery affected so far.
4. The first report may be sent by 31st July, 1993. Therefore a progress
report may be sent at the end of each month where recovery is made in all such cases.
[Issued by the C.B.R., Islamabad, under the signature of Mr. S.A Alam , Secretary (Sales
Tax), addressed to the Collector, Central Excise & Sales Tax, Multan/ Rawalpindi/ Peshawar/
Quetta/ Hyderabad/; and the Collector, Central Excise & Sales Tax, Lahore/ Karachi].