Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr. Nisar Muhammad, Secretary
(STT), addressed to the Collector of Sales Tax, Lahore/Karachi (East/West); the Collector of
Customs, Appraisement / Preventive/Port Qasim/Export, Karachi; the Collector of Customs,
Lahore; the Collector of Customs, CE&ST, Peshawar/Rawalpindi/Gujranwala/ Faisalabad/
Multan/Hyderabad/Quetta; the Additional Collector (Incharge), Sales Tax Quetta (at Hub); the
Director General, Intelligence & Investigation (Customs, Central Excise & Sales Tax),
Islamabad; and the Director General, Inspection & Training (Customs, Central Excise & Sales
Tax), Karachi.] Copy of Notification No. S.R.O.230(I)/97, dated 29 th March, 1997 is reproduced
below:-
Notification No. S.R.O. 230(I)/97, dated 29 th March, 1997. -- In exercise of the powers
conferred by clause (a) of sub-section (2) of section 13 of the Sales tax Act, 1990 read with item
No. 39 in the Sixth Schedule to the Sales Tax Act, 1990, the Federal Government is pleased to
notify the following as plant and machinery:-
(a)
(b)
(c)
Machinery, operated by power of any description, such as is used in any
industrial process for the manufacture of goods;
Apparatus and appliances, including and testing apparatus and appliances
specifically adapted for use in conjunction with machinery specified in item (a)
above;
Mechanical and electrical control and transmission gear adapted for use in
conjunction with machinery specified in item (a) above;
(d) Component parts of machinery as specified in item (a), (b) and (c) above,
identifiable as for use in or with such machinery, but excluding maintenance
spares for current use.
[Issued by the Federal Government, under the signature of Mr. Riaz Ahmad Malik,
Additional Secretary, vide Ex. Ord. Gaz. Of Pak., 1997, Pt.II, P.592.]
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C. NO.2(7)STP/97 DATED 21 ST APRIL, 1997
SUBJECT:-
CLAIM OF REFUND OF INPUT TAX BY M/S. CITI FOAM
INDUSTRIES (PVT.) LAHORE
I am directed to refer to your letter C. No. 1091-ST/REF/(A&P)/96/72, dated 7 th
April, 1997 on the subject cited above and to say that since the importer/manufactures
situated in Azad Jammu and Kashmir are not registered under the Sales Tax Act, 1990,
therefore they cannot issue the tax invoices or replacement invoices. Neither any such
invoices if at all issued by them are valid for claim of Input Tax by any person.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Collector, Collectorate of Sales Tax, Lahore.]
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