Download THE SALES TAX SPECIAL PROCEDURES RULES, 2007 (UPDATED UPTO 30-06-2015) — They shall apply to such persons as are specified in the respective Chapter. These shall come into force with effect from the 1 st day of July, 2007.  Collectorate means the office of the Collector of Sales Tax having jurisdiction and includes the Large Taxpayers’ Unit (LTU) and the Regional Tax Office (RTO), where the offices of Income Tax, Sales Tax and Federal Excise are co-located, and the word Collector shall be construed accordingly. Value of taxable services in relation to hotels and courier services, means the gross amount charged or the consideration in money including all Federal and Provincial levies, if any, which a service provider receives from the clients or customers or members for providing or rendering taxable services, but excluding the amount of sales tax. The amount of sales tax charged and collected through the electricity bill in terms of rule 6 shall not be adjustable by the supplier of electric power and shall be paid by him in full into the Treasury.