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020427
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION No.35/2002
C.No.3(24)STP/2000
Islamabad the 27th April, 2002.
To: Mr. Bashir Ahmed,
Executive Director,
M/s Alhamd Textile Mills Ltd.,
18-A, Tipu Sultan Road,
Multan Cantt.
SUBJECT:
EXEMPTION OF 1.5% FURTHER TAX ON 18.6.2001.
I am directed refer to your
letter No.ATM.241.4942, dated 17.04.2002 on the subject cited above and to say that you
may file a refund claim to the concerned Collector, under section 66 of the Sales Tax Act,
1990 for the 1.5% further tax paid on supplies made to unregistered persons, which will be
decided in accordance with law. However, in case the burden of Sales Tax has been passed
on to the buyer, refund is not admissible in terms of section 3B of the said Act.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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