"\u003chtml xmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns:st1=\"urn:schemas-microsoft-com:office:smarttags\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1252\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 11\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 11\"\u003e\r\n\u003clink rel=File-List href=\"2003J1027_files/filelist.xml\"\u003e\r\n\u003ctitle\u003eRESERVATIONS OF APTMA MEMBERS ON S\u003c/title\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"date\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"City\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"place\"/\u003e\r\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:DocumentProperties\u003e\r\n  \u003co:Author\u003eJamrabi\u003c/o:Author\u003e\r\n  \u003co:Template\u003eNormal\u003c/o:Template\u003e\r\n  \u003co:LastAuthor\u003eJamrabi\u003c/o:LastAuthor\u003e\r\n  \u003co:Revision\u003e2\u003c/o:Revision\u003e\r\n  \u003co:TotalTime\u003e0\u003c/o:TotalTime\u003e\r\n  \u003co:Created\u003e2006-06-23T07:05:00Z\u003c/o:Created\u003e\r\n  \u003co:LastSaved\u003e2006-06-23T07:05:00Z\u003c/o:LastSaved\u003e\r\n  \u003co:Pages\u003e1\u003c/o:Pages\u003e\r\n  \u003co:Words\u003e881\u003c/o:Words\u003e\r\n  \u003co:Characters\u003e5027\u003c/o:Characters\u003e\r\n  \u003co:Company\u003eOratier Technologies (Pvt) Ltd\u003c/o:Company\u003e\r\n  \u003co:Lines\u003e41\u003c/o:Lines\u003e\r\n  \u003co:Paragraphs\u003e11\u003c/o:Paragraphs\u003e\r\n  \u003co:CharactersWithSpaces\u003e5897\u003c/o:CharactersWithSpaces\u003e\r\n  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10]\u003e\r\n\u003cstyle\u003e\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n\t{mso-style-name:\"Table Normal\";\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tmso-style-noshow:yes;\r\n\tmso-style-parent:\"\";\r\n\tmso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n\tmso-para-margin:0in;\r\n\tmso-para-margin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-ansi-language:#0400;\r\n\tmso-fareast-language:#0400;\r\n\tmso-bidi-language:#0400;}\r\n\u003c/style\u003e\r\n\r\n \r\n\r\n\u003cbody lang=EN-US style=\u0027tab-interval:.5in\u0027\u003e\r\n\r\n\u003cdiv class=Section1\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eRESERVATIONS OF\r\nAPTMA MEMBERS ON S.R.O. 966(I)/2002\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eBy\u003cbr\r\nstyle=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![if !supportLineBreakNewLine]\u003e\u003cbr style=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![endif]\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eMr. Akhtar Javed,\r\nAdvocate, \u003cst1:place w:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eLahore\u003c/st1:City\u003e\u003c/st1:place\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThrough S.R.O. 966(I)/2002 dated \u003cst1:date\r\nYear=\"2002\" Day=\"30\" Month=\"12\" w:st=\"on\"\u003e30-12-2002\u003c/st1:date\u003e, the Federal\r\nGovernment has framed Special Procedure for Manufacturers-cum-Suppliers of Spun\r\nYarn Rules, 2002 which are operative from \u003cst1:date Year=\"2003\" Day=\"1\"\r\nMonth=\"1\" w:st=\"on\"\u003e1-1-2003\u003c/st1:date\u003e to \u003cst1:date Year=\"2003\" Day=\"30\"\r\nMonth=\"4\" w:st=\"on\"\u003e30-4-2003\u003c/st1:date\u003e. Through these Rules, the Federal\r\nGovernment has granted exemption of further tax @ 3% on supplies of spun yarn\r\neven if these are made to non-registered persons, however, this exemption is\r\nsubject to certain conditions contained in clause (i) to clause (v) of Rule 3\r\nof the said Rules. The members of APTMA have shown certain reservations on\r\nS.R.O. 966(I)/2002 date \u003cst1:date Year=\"2002\" Day=\"30\" Month=\"12\" w:st=\"on\"\u003e30-12-2002\u003c/st1:date\u003e.\r\nThe reservations as have been information. The Rules does not bind the buyers\r\nof spun yarn to supply this communicated by APTMA and the explanation on these\r\nreservations is given in the following paragraphs:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eReservation No.1\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eReference Rule No. 3(i)\r\nAnnexure \u0027A\u0027\u003c/u\u003e\u003c/b\u003e.---It is required that Buyer\u0027s A/C No. with bank branch is\r\nto be stated. How a supplier can verify buyer\u0027s A/C No. if Buyer has given a\r\nwrong A/C No. and bank branch, how supplier shall be responsible for this, when\r\nthere is no authority with the seller to verify this.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eExplanation\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e1.1 In terms of Rule 3, the\r\nexemption \u003cspan style=\u0027letter-spacing:3.1pt\u0027\u003eof \u003c/span\u003efurther tax on supply of\r\nspun yarn made by spinning unit is granted subject to certain conditions.\r\nClause (i) of Rule 3 pertains to such supplies which are made by spinning units\r\nto registered persons and the payments against such supplies are made through\r\nbanking channels as has been specified therein. It is to point out that the\r\nlanguage of section 73 is different from the language given in clause (i) of\r\nRule 3. In my view the modes of payment under section 73 of the Sales Tax Act,\r\n1990 are:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e(i) a crossed\r\ncheque drawn on a bank; or\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e(ii) a crossed\r\nbank draft; or\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e(iii) a crossed\r\npay order; or\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(iv) or any\r\nother banking instrument showing transfer of the payment in favour of seller\r\nfrom the business account of the buyer.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e1.2 However in clause (i) of Rule\r\n3, C.B.R. has restricted the prescribed modes of payment only to:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e(i) Crossed\r\nCheque; or\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(ii) any other\r\nbanking instrument showing transfer of payment in the bank account of seller\r\nfrom the bank account of the buyer;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e1.3 In terms of clause (i) of\r\nRule 3, the spinning unit is required to furnish the information about the\r\nsupplies to the Collector in the format prescribed under Annexure-A. In column\r\n10 of the Annexure-A, the suppliers of spun yarn have been required to give\r\ntheir buyers\u0027 Account No alongwith the name of the Bank Branch. In order to\r\ncomply with requirement, the suppliers of spun yarn will be required to give\r\nthe bank account and name of bank branch from where their buyers have issued\r\nthe instruments. In case payment is made through crossed cheques, the information\r\nwill be available on the cheques. However in case of other instruments, the\r\nsuppliers should ask their buyers in writing to give this information whereas\r\nsuppliers of spun yarn have beep required to give this information by 15th day\r\nof the following month;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e1.4 To avoid any objection from\r\nthe department, the members of APTMA may be advised to regularly ask this\r\ninformation in writing from their buyers so, in case, the buyer does not give\r\nthis information, the department may be apprised of the fact that the supplier\r\nhad made his attempt to get this information;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e1.5 It is also pointed out that\r\nthe Rules require the spinning unit to furnish this information by 15th day of\r\nthe following month. However, in case supplies are made on credit, the supplier\r\nwill not be able to furnish this information by 15th day of the month following\r\nthe month in which the supplies are made. In such a case, the words \u0026quot;\u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eSale\u003c/st1:City\u003e\u003c/st1:place\u003e on credit\u0026quot; may\r\nhe written in column 9 and 10 of Annexure-A;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eReservation No.2\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eReference Rule No. 3(iv) what do\r\nthis rule means by \u0026quot;without receipt of sale proceeds through a banking\r\ninstrument showing transfer of the payment from the A/C of the bank. A/c of the\r\nbuyer to the bank A/c of the supplier of spun yarn.\u0026quot;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-indent:-.5in\u0027\u003e--\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e         \u003c/span\u003eWhen sale is without receipt then how\r\ncan supplier give information of banking instrument.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-indent:-.5in\u0027\u003e--\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e         \u003c/span\u003eIn case when even receipts are to be\r\nshown. Now \u003cspan style=\u0027letter-spacing:3.1pt\u0027\u003ehow \u003c/span\u003ecan supplier show or\r\nprove payment from the bank A/c of the buyer as all the formalities old\r\ntransactions.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eExplanation\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eClause (iv) of Rule 3 requires\r\nthe supplies of spun yarn to furnish information in respect of supplies made by\r\nthem from \u003cst1:date Year=\"2001\" Day=\"1\" Month=\"7\" w:st=\"on\"\u003e1-7-2001\u003c/st1:date\u003e\r\nto \u003cst1:date Year=\"2002\" Day=\"30\" Month=\"12\" w:st=\"on\"\u003e30-12-2002\u003c/st1:date\u003e\r\nwherein they had received payments in any manner other than the modes\r\nprescribed in section 73 of the Sales Tax Act, 1990. The learned member of\r\nAPTMA has perhaps misconstrued the provisions of clause (iv) and has\r\nmisinterpreted the wordings. He is of the view that the information is to be\r\nfurnish in respect of sales wherein proceeds against supplies were not received\r\nwhereas clause (iv) requires the spinning unit to give information in the form\r\nprescribed in Annexure-C where the payment against supplies from 1-7-2001 to\r\n30-12-2002 were made and payments were received through any mode other than\r\nprescribed ones and such payments were not reflected from the bank account of\r\nthe buyer to the bank account of the seller.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eReservation No.3\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn Rule 3(iii) if buyers himself\r\nwrite down his sales tax registration No. on sales tax invoice, who shall be\r\nresponsible?\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eExplanation\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eClause (iii) of Rule 3 requires\r\nthat the spinning unit shall issue sales tax invoice in case the buyer is not a\r\nregistered person. In such a case the supplier will give all the particulars\r\nrequired in the invoice except the sales tax registration number of the buyer\r\nbecause the buyer is not registered. The apprehensions of the learned member of\r\nAPTMA is valid. To avoid any complication \u003cspan style=\u0027letter-spacing:.4pt\u0027\u003ewhich\r\n\u003c/span\u003emay arise subsequently, the APTMA member may be advised to write the\r\nwords \u0026quot;not registered\u0026quot; in the column where registration number of the\r\nbuyer is to be written.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"