Sales Tax Instructions

Sales Tax Instructions, 2009
Such certificates shall be issued expeditiously after the receipt of applicants
and drawing samples of seed.
(b)
(c)
(d)
Only those supplies of cottonseed which are made to Punjab Seed
Corporation, Sindh Seed Corporation and other private registered seed
companies shall be entitled to sales tax exemption. No supply shall be
exempted from sales tax unless the seeds are tested and certified by seedtesting
laboratory and a certificate (Form No. 04) to this effect is issued by an
authorized Laboratory of the Federal Seed Certification Department.
Seed Corporations and private seed companies while bagging their cotton
seed shall carry out stenciling and labeling of the seed bags to be offered for
sale in the market. For this purpose the labels prescribed by Federal Seed
Certification Department shall be used to indicate that the bags sold to the
farmer contain certified seed.
The public seed corporations and private seed companies shall maintain
records of certified cotton seed mentioning the name of the supplier, the
quantity of seed received and the value thereof, the name of the purchaser,
the quantity sold and the price charged.
3. This issues with the concurrence of the Ministry of Food, Agricultural
and Livestock.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Abdul Rashid Bajwa,
Secretary (STB), 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, Central Excise & Sales Tax, Peshawar/ Rawalpindi/
Gujranwala/Faisalabad/Multan/Hyderabad/Quetta; the Additional Collector (Incharge), Sales
Tax, Peshawar/ Rawalpindi/ Gujranwala/ Faislabad/ Multan/ Hyderabad/ 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.]
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C. NO.4/15-STB/97 DATED 8 TH MAY, 1997
SUBJECT:- CLARIFICATION ABOUT SALES TAX BEING PAID ON
YOGURT RAITA
I am directed to refer to your letter No. IV(2)ST/65/96/73, dated 14 th April, 1997,
on the above subject.
2. The issue has been examined in the Board and it has been observed that
yogurt of all sorts as well as salt and table salt including iodized salt are exempt from