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Sales Tax Ruling/
Instruction No. 17/2003
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
Islamabad the 23rd July, 2003
- C.No.3(36)STP/99 (Pt-I).
To: The Collectors,
Sales Tax & Central Excise,
Peshawar, Rawalpindi, Lahore,
(East) Karachi, (West) Karachi, Gujranwala.
The Collectors,
Customs, Sales Tax & Central Excise,
Hyderabad, Multan, Quetta.
The Collector,
Collectorate of Sales Tax,
Faisalabad.
The Collector of Sales Tax,
Large Taxpayers Unit,
Karachi.
Subject:- PROOF OF PAYMENT UNDER SECTION 73 OF THE SALES TAX ACT, 1990, FOR BANK DRAFTS /
-
PAY ORDERS OBTAINED FROM A BANK WHERE THE BUYER DOES NOT HAVE AN ACCOUNT –
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SALES TAX RULING / INSTRUCTION NO. 08/2003.
I am directed to refer to the
subject cited above and to clarify that the crossed bank draft or crossed
pay order is to be obtained by the buyer from a bank in the same city where
the buyer is not maintaining an account with that particular bank but
wherein he has his bank account with any other bank.
-
- 2.
It is pertinent to mention that the provisions of Section 73 of the Sales Tax Act, 1990 have been substituted from 1st July, 2003 and this clarification has also ceased to exist for the purposes of transactions made with effect from 1st July, 2003.
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(Dr. Kamal Azhar Minhas)
Secretary (ST-L&P)
