Sales Tax Instructions

Sales Tax Instructions, 2009
840 Request to clarify that the
conditions laid down in
para 2 of SRO 987(1)/99
dated 30-08-1999 are
applicable only to plant
and machinery and not to
the components.
841 Further tax under section
3(1A) of the Sales Tax
Act, 1990 on petroleum
products (Asphalt).
842 Clarification regarding
SRO 987(1)/99, dated 30 th
August, 1999.
843 Clarification of section 73
of the Sales Tax Act,
1990.
Sales Tax Ruling
/Instruction No.
12/2002, dated 6 th
Feb., 2002.
C. No. 1(30)STR/
2000, dated 7 th
Feb., 2002.
Sales Tax Ruling/
Instruction No
13/2002, dt 11 th
February., 2002.
C. No. 3(36)STP/
99, dated 12th
Feb., 2002.
Components of plant and
machinery not exempt
under SRO 987(1)/99.
Further tax is leviable on
asphalt being not a
petroleum product.
Benefit of SRO 987 (1)/99
not available to plant and
machinery used for
services.
Requirement of 120 days
u/s 73 does not apply to
goods exported.
793
796
796
796
844 Clarification regarding
SRO 124(I)/2000.
845 1. Non-Registration as
importers under the Sales
Tax Act, 1990 in Swat/
PATA. 2. Writ Petition
No.121/ 2002-M/s Pata
Packages Vs CBR, etc.
846 Clarification regarding
sales tax.
847 Levy of sales tax on
supply of petroleum
products by refineries.
848 Grant of permission of 16
(Sixteen) Second hand
used Sulzer Brand Shuttle
Looms imported vide B/E
IGM No.778/2001 dated
10.05.2001 Index No.77
(Machine No.107685 dat
ed 26.05.2001) under
SRO 369(I)/2000 dated
C. No. 3(1) STP/
2000(Pt-1) dated.
12 th Feb., 2002.
C. No. 2(38)
STP/ 97 (Vol.1),
dated 13 th Feb.,
2002.
Sales Tax Ruling
/Instruction No.
14/2002, dated
15 th Feb., 2002.
Sales Tax Ruling/
Instruction No 15
/2002, dated 15 th
Feb., 2002.
C. No. 3(9) STP/
99(Pt-I), dated
18 th Feb., 2002.
Input tax adjustment on
electricity allowed if unit is
sold by court & bill is in
original owner‘s name.
Resident/importer of Tribal
Area making sale/supply to
Pakistan is liable to
registration.
Condition of 120 days
under section 73 not
applicable to exporters.
‗Operator‘ companies to
claim input tax. Exploration
companies to file return on
25 th .
SRO 987(I)/99 is
independent & may not be
linked with other Customs
notifications.
797
797
798
798
799