Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.2(11)FST/95 DATED 8 TH AUGUST, 1995
SUBJECT:- PERMISSION FOR NEW FACTORIES WHO PAY FIXED SALES
TAX.
CBR has received a number of applications from new factories coming into
production during the current financial year for permission to pay fixed sales tax in
accordance with the relevant notifications already issued. These applications are being
received in terms of Rule 4 of the Fixed Amount of Sales Tax Rules, 1995 notified vide
SRO. 639(I)/95, dated 2 nd July, 1995.
2. In order to get things expedited, it has been decided by the Board, in
terms of the aforesaid Rules, that if any new factory of any commodity in the fixed
regime, whose fixed liability is not expected to exceed Rs. 4.5 lac per annum, requests for
permission to pay fixed sales tax, necessary permission may be granted by the Collectors.
However, if any new factory producing goods in the fixed regime, whose liability is
expected to exceed Rs.4.5 lac per annum under the fixed tax, also wants to pay fixed tax
and the Collectorate feels that the request is worth consideration, the case may be
forwarded to CBR with detailed comments and recommendations of the Collectorate.
[Issued by the C.B.R. Islamabad, under the signature of Mr. Shaukat Ali Bhatti,
addressed to the Collector, CE & ST (Central/ West/ East) Karachi, the Collector, CE & ST,
(North/ South) Lahore, the Collector, Customs, CE & ST, Faisalabad/ Rawalpindi/ Peshawar/
Multan/ Sambrial(Sialkot)and Hyderabad].
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C. NO.1(4)STM/95 DATED 24 TH AUGUST, 1995
SUBJECT:- ENCASHMENT OF BANK GUARANTEE.
The undersigned is directed to invite attention to the meeting held in the Finance
Division on 21 st August, 1995 regarding the above subject and to say that the bank
guarantees, relating to Sales Tax matter will be released by following officer from the
department who are being nominated for the purpose in relation to their respective sales
tax jurisdiction:-
Name, l designation & address Tele No. Fax No.
1. PESHAWAR
843253 051-41397
Mr.Ahmed Dildar, Dy. Collector (S.T),
Collectorate of Customs, Central Excise
& Sales Tax, Peshawar.
2. RAWALPINDI
453025 455320
Mr. Shaukat Ali, Dy. Collector (S.T).
Collectorate of Customs, Central Excise
& Sales Tax, Rawalpindi.
3. SAMBRIAL (SIALKOT). 258947 0431-259036