Rahmat Ullah Malik's Sales Tax Law (CSTL)

A person engaged in law practice needs a comprehensive and up-to-date library due to complexity and rapid change in fiscal statutes. It is inconvenient to maintain large number of law books and difficult to find references during study. So, we have developed these E-Books.

This E-Book consists of DIGEST, INDEX, SEARCH, MANUAL and UPDATE Centre.

DIGEST

The Digest facility provides the search of cases and statutes based on the followings:

1990 Act -- Sales Tax Act 1990

You can study case laws of Supreme Court, High Courts, FTO and Appellate Tribunal by entering Section number or schedule number of Sales Tax Act, 1990. Sub-section, clause or sub-clause must be fed, if necessary with the section. Part number, Division number or clause must be fed, if necessary with schedule.

1951 Act -- Sales Tax Act 1951

You can study case laws of Supreme Court, High Courts, FTO and Appellate Tribunal by entering Section number or schedule number of Sales Tax Act, 1951. Sub-section, clause or sub-clause must be fed, if necessary with the section. Part number, Division number or clause must be fed, if necessary with schedule.

IND Act -- Indian Acts

You can study case laws of Indian Supreme Court, Indian High Courts by entering Section number of Indian Acts. Sub-section, clause or sub-clause must be fed, if necessary with the section.

CSTL -- Citation of CSTL (this software)

We have given four digit number to every case law in our database starting from 0001 and every court has its own code.

Court	Code (nnnn is a 4 digit number like 0001)
Pakistan Supreme Court	STPSCnnnn
Pakistan High Courts	STPHCnnnn
Appellate Tribunal	STAT nnnn
Federal Tax Ombudsman	STFTOnnnn
Indian Supreme Court	STISCnnnn
Indian High Courts	STIHCnnnn

Taxation -- Citation of Taxation

You can search Sales Tax Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan,FTO, Indian Supreme Court, Indian High Courts, Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances by entering volume number and page number of Taxation Law Journal. Data is available from Vol. 1 to up-to-date.

PTD -- Citation of Pakistan Tax Decisions

You can search Sales Tax Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan,FTO, Indian Supreme Court, Indian High Courts, Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances by entering volume year and page number of PTD Law Journal. Data is available from year 1960 to up-to-date.

PLD -- Citation of Pakistan Law Decisions

You can search Cases of Supreme Court, High Courts by entering year and page number of PLD Law Journal. Data is available from year 1951 to up-to-date. Very small numbers of Cases are reported by PLD on TAX LAWS as compare to Taxation and PTD.

PTCL -- Citation of Pakistan Tax & Corporate Laws

You can search Sales Tax Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan, Indian Supreme Court, Indian High Courts, Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances by entering year and page number of PTCL Law Journal. Data is available up-to-date.

NAME

You can search Cases of Supreme Court, High Courts, Indian Supreme Court, Indian High Court by typing a word out of parties name. It contains any word out of name. First letter should be in Upper Case (Capital letter) and other letters should be in Lower Case (small letters). You can not search common words like "v., FBR, of, (Pvt.)" etc.

Note: If you will enter incomplete words like "Co" it will also search matching words like Commissioner, Collector, Cooking, Cotton, Company, Corporation

NUMBER

You can search Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan, FTO, Indian Supreme Court, Indian High Courts by entering digital portion of the number of judgment allotted by the court like Appeal No, Civil Appeals No, File No, Civil Miscellaneous Writ No, Writ Petition No, Complaint No. and any other number allotted by court.

DATE

You can search by Decision date of the case of Supreme Court, High Courts, Appellate Tribunal of Pakistan, FTO, Indian Supreme Court, Indian High Courts or Issuance date of Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances.

Note: the format of date is dd/mm/yyyy i.e. 03/12/1999 and should not be written as 3/12/1999

YEAR

You can search by Decision year of the case of Supreme Court, High Courts, Appellate Tribunal of Pakistan, FTO, Indian Supreme Court, Indian High Courts or Issuance year of Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances.

Note: Here year is a decision year or issuance year not a year in which any Law Journal reported the particular case or any document.

INDEX

The Index centre provides the Subject-Index A-Z on Sales Tax Laws alphabetically and upon selection of any subject one can study the case law of Supreme Court, High Courts, Appellate Tribunal, FTO, Indian Supreme Court and Indian High Courts.

SEARCH

The Search menu is available to study complete library or selective part of it. You will get the word or words highlighted in the resulted information.

MANUAL

You can search by entering one or two words out of subject in the statutes part i.e. Sales Tax Act, 1990 (Definitions, Sections and Schedules) ,Sales Tax Rules, ST Special Procedure Rules, General Orders, Circulars, Circular letters, Original Notifications, Amending Notifications and Finance Acts/Ordinances, ST Recovery Rules, 1992 (Repealed).

DIGEST

You can search by entering one or two words out of subject in Head notes (short notes) for the cases of Supreme Court, High Courts, Appellate Tribunal, FTO, Indian Supreme Court and Indian High Courts.

CASES

You can search by entering one or two words out of subjects in the actual complete text of the Judgments of Supreme Court, High Courts, Appellate Tribunal, FTO, Indian Supreme Court and Indian High Courts.

MANUAL

The Manual is available through three channels i.e. CURRENT, DATE-WISE and SPECIFIC.

CURRENT

Through this option you can study current law.

Sales Tax Act, 1990 - Definitions - Chapter I (Section 1 and 2)
Sales Tax Act, 1990 - Sections - Chapter II to X (Section 3 to 75)
Sales Tax Act, 1990 - Schedules -
Sales Tax Rules, 2006 - Part I to XI (Rule No 1 to 151)
ST Special Procedure Rules, 2007
Sales Tax Circulars - Current Years
Sales Tax General Orders - Current Years
Sales Tax Circular Letters - Current Years
Sales Tax Original Notifications (SROs) - Current Years
Finance Act/Ordinance - Current Years

DATE-WISE

Through this option you can study date-wise history of law.

Sales Tax Act, 1990 - Definitions - Chapter I (Section 1 and 2)
Sales Tax Act, 1990 - Sections - Chapter II to X (Section 3 to 75)
Sales Tax Act, 1990 - Schedules -
Sales Tax Rules, 2004
Sales Tax Rules, 2005
Sales Tax Rules, 2006
ST Special Procedure Rules, 2004 to 2007
Sales Tax Circulars
Sales Tax General Orders
Sales Tax Circular Letters
Sales Tax Original Notifications -
Sales Tax Amending Notifications -
Finance Act/Ordinance - 1964 to up-to-date

SPECIFIC

Through this option one can study law specifically by entering their section number, Rule no., Year or Date etc.

UPDATE

Updating facilities are provided once in two months basis. Update option can be used to go through the updating made on two months basis available from 1999-00 to up-to-date.

DATA AVAILABLE

Up-to-date amended period-wise:

Sales Tax Act, 1990
Sales Tax Rules, 2004
Sales Tax Rules, 2005
Sales Tax Rules, 2006
Sales Tax Special Procedure Rules, 2004
Sales Tax Special Procedure Rules, 2005
Sales Tax Special Procedure Rules, 2006
Sales Tax Special Procedure Rules, 2007
Sales Tax Recovery Rules, 1992 (repealed)
Sales Tax Original Notifications/SROs from 1990
Sales Tax Amending Notifications/SROs from 1983

In chronological order:

Circulars on Sales Tax Law from 1983
General Orders on Sales Tax Law from 1983
Circular-Letters/Guides on Sales Tax Law from 1979
Finance Acts/Ordinances and any other Act/Ordinance through which the amendments are made
Short/Head Notes with complete text of cases of Supreme Court, High Courts, FTO and Appellate Tribunal of Pakistan on Sales Tax Law from 1951

PERIOD WISE RECORDING OF SATURATORY PROVISIONS

Fiscal statutes are rapidly amended and it is most important to record its provisions period-wise. When we say "period-wise", it means that we have preserved every provision in statute book in its original form and whenever an amendment is made therein, the complete amended text of the same provision is also brought to the record indicating its period/date of implementation with a note for the amendment made therein. This is a new concept of recording the statute book to show the complete picture of law with reference of its period/date of implementation. This concept is not presented by any law book publisher or Computerised Law Library developed worldwide till now.

THOROUGH STUDY OF SECTIONS/SCHEDULES OF ACT/ORDINANCE

During the study of any act or ordinance by selecting a particular section/schedule with reference to its period/date of implementation, user has the facility to study that particular section/schedule with reference to Words defined in section 2, Referred Sections, Referred Schedules, Corresponding Sections, Corresponding Schedules, Rules, Circulars, General Orders, Circular-Letters, Notifications/SROs, Supreme Court Cases, High Court Cases, Appellate Tribunal Cases and FTO Cases.

DEMONSTRATION

Demonstration is available at our office during regular working hours.
Requests for demonstration at client's place are also entertained .

INSTALLATION

Installation CDs are provided with installation instructions. On request our staff also visit client's office for installation.

MINIMUM SYSTEM REQUIREMENTS

Operating Systems
Windows XP, Vista, 7, 8, 8.1

UPDATING

Update CDs are despatched regularly after two months.

SUPPORT

Help is available at our office. Questions may be asked on phone during regular working hours.