Special Sales Tax Reference Applications (SSTRA)

SSTRA are filed under the Sales Tax Act, 1990 i.e. federal sales tax on goods and under Provincial Sales Tax Acts, for provincial sales tax on services against the order of the Tribunal before the High Court to challenge wrong application or interpretation of law by the Tax Authorities.

The procedure in SSTRA is as under:

  1. Filing of SSTRA
  2. Preliminary Hearing, framing of Legal Questions to be decided by the Court and Issue of notices upon Respondents i.e. the Tax Department.
  3. If required, comments by the Respondent(s)
  4. Hearing
  5. Decision of the questions in affirmative or negative.

We have appeared in SSTRA and Constitutional Petitions, relating to Sales Tax matters involving the following issues:

Sales Tax Act, 1990

  1. Levy of Additional Sales Tax of 3% on Imports on goods for in-house consumption.
  2. Non-registration as ‘Manufacturer’ under the Sales Tax
  3. Levy of Extra and Further Sales Tax on Electricity Bill.
  4. Non-charging of further tax for supplies to unregistered persons.
  5. Sales tax on Price Differential Claim on Petroleum products
  6. Refusal of grant of injunction by the Commissioner Appeals holding inadmissibility of the Input Sales Tax
  7. Sales tax on disposal of fixed assets
  8. Withdrawal of tax exemption from Greenfield Industry through subsequent legislation.

Sindh Sales Tax on Services Act, 2011

  1. Sindh Sales Tax on consultancy/advisory services, not mentioned in the Second Schedule to the Sindh Sales Tax on Services Act, 2011.
  2. Sindh Sales Tax on food served at a restaurant.
  3. Demand of time-barred information by Tax Department without audit proceedings
  4. Sindh Sales Tax on consultancy/advisory services
  5. Sindh Sales Tax on Operation & Maintenance Income not mentioned in the Second Schedule to the Sindh Sales Tax on Services Act, 2011
  6. Sindh Sales Tax on Services on Shipping Agent when SRB Tribunal was not functional.

AH&Co. is the first and the only law firm of Pakistan having an industry experienced Fellow of Chartered Accounts cum Advocate Supreme Court as well as other Advocate having practical working experience in the corporate sector, therefore we have due capability and capacity to understand and plead any complex tax issue.



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