Sales Tax Instructions

Sales Tax Instructions, 2009
(c)
(d)
Name of the owner or Chief Executive of the unit alongwith copy
of his/her NIC and National Tax Number(if any):
Details of capital employed in the business:
(i) Machinery installed alongwith its value.
(ii)
Investment in raw material and other current and fixed
assets other than business premises; and
(e)
Number of workers employed.
(2) The Deputy Collector (Sales Tax) will constitute a committee consisting
of a representative of local Chamber of Commerce and Industry, a
nominee of the Association of the respective industry and an Assistant
Collector (Sales Tax). This committee will survey the unit, asses the
volume of investment in the unit and make its recommendation to the
concerned Deputy Collector (Sales Tax), whether the unit qualifies for
the cottage exemption or not. If the representatives of the Chamber and
Association do not show up on the date and time appointed for survey
despite having received a written notice to that effect and no request for
postponement is also made by them, the Assistant Collector may
complete the survey on his own. However, the Assistant Collector shall
ensure the presence of the owner or his authorized representative at the
time of survey and will also obtain a written proof of his presence.
(3) Upon receipt of the report of the committee or the Assistant Collector, as
the case may, the Deputy Collector (Sales Tax) will take the decision.
Copy of the decision will also be sent to the local Chamber of Commerce
and Industry/respective Association.
[Rescinded vide Sales Tax General Order No. 1 of 1996 dated 15.07.1996]
[Issued by the CBR, Islamabad under the signature of Mr. Ahad Nawaz, Secretary (Sales
Tax) addressed to all the Collectors.]
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C. NO. 1(4)M(CJ)/95 DATED 28 TH MAY, 1995
SUBJECT:- PREAMBLE TO THE APPELLATE ORDERS.
I am directed to say that Customs, Excise and Sales Tax Appellate Tribunal have
been constituted and Chairman of the Appellate Tribunal Mr. Mohammad Islam Bhatti
has also indicated the jurisdiction of Benches at Islamabad, Lahore and Karachi. The
Customs Act, 1969 and Central Excises Act, 1944 indicate the cases in which Member
(Customs Judicial), CBR would continue to exercise jurisdiction. For Sale Tax Act, 1990
the Appellate Tribunal has exclusive jurisdiction.