Sales Tax Instructions

Sales Tax Instructions, 2009
2. A complication has arisen with regard to the application of the aforesaid
provision of law, because the Appellate Tribunal for Sales Tax matters has not been
constituted so far.
3. In order to remove this difficulty, the Federal Government, in exercise
of its powers conferred by Section 55 of the Sales Tax Act, 1990, is pleased to direct that
pending constitution of the Appellate Tribunal under Section 194 of the Customs Act,
1969, the Member (Judicial), Customs & Excise, CBR shall hear appeals lodged under
Section 46 of the Sales Tax Act, 1990.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Saghir Asad Hassan,
Additional Secretary addressed to all the Collectors.]
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SALES TAX GENERAL ORDER NO.2/1991 DATED 30 TH OCTOBER, 1991
SUBJECT:- GRANT OF EXEMPTION FROM SALES TAX IN TERMS OF
SECTION 65 OF SALES TAX ACT, 1990.
In order to give effect to the provision of section 65 of Sales Tax Act, 1990, the
Revenue Division is pleased to lay down the following procedure:-
(i) If a registered person claims that the supplies made by him during a
certain period qualify for exemption under section 65 of the Sales Tax Act, 1990,
he may make an application to the Collector having jurisdiction in the area where
the registered person is located. The Collector will examine the case, collect
relevant information from other Collectors and if he is satisfied that the case falls
within the scope of section 65, he will refer the same to the Revenue Division.
(ii) Before making a reference to the Revenue Division the Collector will
also fix responsibility on the staff who failed to detect that a taxable item is being
cleared without payment of tax and thus caused loss of revenue. He will initiate
disciplinary action, against the officials concerned and send a report to the
Revenue Division.
(iii) The case will be processed in the Revenue Division and if the conditions
specified in section 65 are met the Federal Government may by means of a
notification in the official gazette exempt the said supplies from sales tax.
[Issued by the CBR, Islamabad under the Signature of Mr. Abdul Wadood Khan Chief
(Sales Tax) addressed to all the Collectors.]