Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.1/(1)/96-CH-CBR DATED 27 TH MARCH, 1996
SUBJECT:- COPIES OF ADJUDICATION ORDERS PASSED BY THE
COLLECTORS OF CUSTOMS, CENTRAL EXCISE AND SALES
TAX.
My Dear Collectors,
It has been observed that a lot of information (having direct repercussions on
Income Tax/ Wealth Tax assessments) is available in the adjudication orders passed by
the Collectors of Customs, Central Excise and Sales Tax. This information can result in
the detection of concealment cases in Income Tax and Wealth Tax assessments.
2. I have, therefore, decided that copies of adjudication orders (involving
assessment, short-payments, non payments, fraud, smuggling, and refunds) passed by all
the Collectors and Deputy Collectors may be furnished to the Director General
(Inspection), Direct Taxes, Block No. 11, United Bakery Building, F-6, Super Market,
Islamabad. The said Directorate General will examine these orders to ascertain
consequential effect on income tax and wealth tax assessments.
3. Please ensure compliance.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Alvi Abdul Rahim,
addressed to all the Collectors, Customs, Central Excise & Sales Tax, (including Appeals).]
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C. NO.IV(2)ST/10/95/Pt./288 DATED 31 ST MARCH, 1996
SUBJECT:- FIXED SALES TAX ON PROCESS FABRICS.
Kindly refer to Board‘s letter C.No. 5(12)PC/91/Part, dated 4 th March, 1996 on
the subject cited above.
2. Sheikh Muhammad Ayub, Chairman, All Pakistan Textile processing
Mills Association visited this office in connection with the adjustment of excess sales tax
paid by the mills before issuance of the said directions. It was decided during the meeting
that the excess amount of sales tax paid during the month of January, 1996 be adjusted
from the sales tax for the month of February, 1996 and the remaining excess amount paid
during the past six months be adjusted every month equal to two months excess payment
with the result that all the amount paid in excess will be adjusted by June, 1996.
The CBR is requested to confirm the action of the Collectorate.
[Issued by the Collectorate of Sales Tax, Lahore, under the signature of Mr. Zafar Iqbal,
Collector, addressed to Mr.Akhtar Ali Naeem Secretary (STB), CBR, Islamabad.].
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