Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.3(10)STP/96 DATED 14 TH MAY, 1997
SUBJECT:- SALES TAX CLARIFICATION
I am directed to refer to your letter No.RL/MF/013/883, dated 16 th June, 1997 on
the subject cited above.
2. A manufacturer cannot issue replacement invoice in case of goods on
which he had claimed input tax credit. Supply on cost price falls in this category.
However, there is no illegality if he sells such goods against tax invoice after payment of
output tax value addition by way of profit etc.
3. Since the tax point is the time of supply, so goods acquired in the period
of exemption will be charged to output tax, if those are supplies at the time when these
are taxable.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Rupali Polyester Limited, Lahore.]
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C.No.2(57)STP/95 DATED 16 TH MAY, 1997
SUBJECT:-
ISSUANCE OF CONSUMPTION CERTIFICATE.
I am directed to refer to Board‘s letter C.No.1(25)-CEB/90, dated 25 th November,
1996 on the subject noted above and to say that Installation Certificates will also be
issued by the Central Excise Collectorates having jurisdiction where the plant or
machinery is installed.
2. This issues with the approval of Chief (Central Excise).
[See also C.No. 3(20) STP/97 dated 21.01.1998]
[Issued by the CBR, Islamabad under the signature of Mr. Ahad Nawaz, Secretary (STP)
addressed to all the Collectors of Sales Tax and Central Excise. Copy endorsed to Secretary
(CEB).]
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C. NO.1/21-STT/97 DATED 28 TH MAY, 1997
SUBJECT:- SALES TAX ON COPRA/DRIED COCONUT
A question has arisen that whether or not dried coconut (PCT Heading 08.01) and
copra (PCT Heading 12.03) are chargeable to sales tax.