ISLAMABAD, Nov 20: The Central Board of Revenue has notified that all registered persons should make purchases/supplies against progressively serial numbered invoices for the financial year 2002-03.

These invoices should indicate full and detailed description of goods-quality, variety, category, count, weight and packing, according to sales tax ruling issued on Wednesday.

The CBR asked the field formations that invoices issued in such manner up to November 20, 2002, would be accepted provided no serious contravention was involved and conditions laid down under section 73 of the sales tax act have been fulfilled.

The decision was taken following the complains that some registered persons, who were engaged in multiple business activities were issuing sales tax invoices with same serial number but with different dates to depict various commodities.

It was also observed that certain units issued same serial numbered invoices with the alphabet corresponding to the business activity — “Y” for yarn, “D” for dying.

The issuance of these kind of invoices were contrary to the provisions of section 23 of the sales tax act, 1990.