REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(Sales Tax Wing)
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C.No. 3(36)STP/99 Islamabad, the 22nd January, 2000.
To: The Collector,
Collectorate of Sales Tax, (East/West) Karachi/Hyderabad, Hub (Baluchistan)/Multan/
Faislabad/Gujranwala/Lahore/ Islamabad/Peshawar/Mirpur (AJ&K)
Subject: APPLICATION OF PROVISIONS OF SECTION 73 OF THE SALES TAX ACT,1990.
am directed to refer to the addition of section 73 in the Sales Tax Act, 1990, through the Tax Laws (Amendment) Ordinance, 1999 (XXII of 1999) under which all transactions, above fifty thousand rupees, were required to be made through crossed cheque, crossed bank draft or pay order, to claim input adjustment or refund on such transactions purchases.
2. Upon review, the Government has decided to withhold the operation of the provisions of section 73 of Sales Tax Act, 1990, till 30th June, 2000. You are requested to convey this decision to all concerned.
(AZHAR IFTIKHAR)
Chief (Sales Tax-I)