Sales Tax Instructions

Sales Tax Instructions, 2009
4. The sales tax is to be calculated in the manner indicated in para 3 above
if the following conditions are fulfilled:
(i)
The principal does not sell the commodity produced by a vendor either in
the same form or by putting a brand name thereon or by re-packing it.
(ii) The principal uses the goods made by a vendor/job worker for producing
another marketable commodity.
[Withdrawn vide Sales Tax General Order No.1 of 1998 dated 17.06.1998]
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali Secretary (STP)
addressed to all the Collectors.]
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SALES TAX CIRCULAR NO.3/1994 DATED 14 TH APRIL, 1994
SUBJECT:- IN-CORRECT FORMAT OF ORDERS-IN-ORIGINAL, ORDERS-
IN-APPEAL-RECTIFICATION THEREOF.
It has been observed that orders-in-original and orders-in-appeal passed by quasijudicial
authorities do not mention the relevant section and orders of the Sales Tax Act,
1990 under which order-in-appeal passed by Collector of Appeals indicate at Serial No. 9
of the format of the order that the appellant, if dissatisfied with the order-in-appeal may
file a revision application to the Federal Government.
2. In Sales Tax Act, there is no provision for revision by the Federal
Government. If a person is aggrieved by the decision of the Collector (Appeals) he can
file an appeal to the Appellate Tribunal under section 46 of the Sales Tax Act. Since
Appellate Tribunal has not been constituted, Member (Judicial), Central Board of
Revenue has been allowed to hear appeals under section 46 of the Sales Tax Act.
(Reference General Order No. 5 of 1991 dated 23-10-1991).
3. If a registered person or a Collector is not satisfied with an order passed
by Appellate Tribunal/Member (Judicial) he may take further action in accordance with
the provisions of section 47 of the Sales Tax Act. However, it may please be noted that a
reference application under Section 47 can be made on QUESTION OF LAW ONLY.
Moreover, this question of law must arise from the order passed under section 46 of the
Act,. The Sales Tax law does not permit any reference under section 47 on a QUESTION
OF FACT decided through an order passed under section 46 of the Act.
4. In view of above, it is advised that:
(a)
(b)
All orders passed by Officers of Sales Tax in any proceedings initiated
by them must indicate the section of Sales Tax Act under which the
order is being passed;
Serial No. 9 of the preface of orders-in-appeal used by appellant
Collectors may be suitable amended to indicate that if the appellant or
the Department is dissatisfied with the decision, he may file an appeal to