Sales Tax Instructions

Sales Tax Instructions, 2009
Customs Sales Tax and
Central Excise
(Adjudication).
830 Problems with classification
of computer
servers by customs
authorities.
831 Adjustment of customs
duty & sales tax paid at
import stage.
832 Clarification regarding
sales tax on the fertilizer
(DAP).
833 Chargeability of sales tax
on sales of plant and
machinery including land
and building etc as on
going concern.
834 Civil Appeal No. 11-S of
2001
835 Interchange of
Information with Income
Tax Department.
836 Removal of taxable supplies
for piling up at the
sales points without
issuance of tax invoice.
837 Clarification in respect of
section 73 of the Sales
Tax Act, 1990.
838 Complaint by M/s Ihsan
Sons (Pvt) limited,
Karachi regarding
admissibility of sales tax
refund on courier charges.
839 General sales tax/sales tax
on purchase of computer
accessories/ stationery.
Sales Tax Ruling
/Instruction No.
4/2002, dated 12 th
January, 2002
C.No. 4/51-STB
/98-Pt, dated 14 th
January, 2002
Sales Tax Ruling
No.5/2002, dated
19 th Jan, 2002
Sales Tax Ruling
/Instruction No.
6/2002, dated 15 th
January, 2002
Sales Tax Ruling
/Instruction No.
7/2002, dated 18 th
January, 2002
C.No.2(1)PA
(MST) /2002,
dated 20th Jan.,
2002
Sales Tax Ruling
/Instruction No.
8/2002, dated.
24 th Jan., 2002.
Sales Tax Ruling/
Instruction No
9/2002, dated.
29 th Jan., 2002.
Sales Tax Ruling
/Instruction No.
10/ 2002, dated
31 st Jan., 2002.
Sales Tax Ruling
/Instruction No
11/ 2002, dated
31 st Jan.., 2002.
Computer server exempt
from ST.
Input tax adjustment allowed
on amount of ST paid on
edible oils and not on less
quantity reached factory.
ST on importers of
fertilizers- further tax not
chargeable.
ST on Plant and machinery
of on going concern u/s 49.
Supply of Gypsum is
taxable activity- other
minerals also taxable.
Persons to be registered in
ST on the basis of their
declaration with the Income
Tax Department.
Removal of goods from
factory to head office-not
taxable supply.
Bearer/traveler‘s cheques
not admissible under
section 73.
785
786
786
787
788
789
791
792
Refund on courier charges. 792
Items of general use like
blank CDs & speakers not
exempt.
793