Sales Tax Instructions

Sales Tax Instructions, 2009
Tax, Appellate Tribunal. (A new sub-section (6) added to section 46 of the
Act).
(viii) Recovery of arrears.--- Section 48 of the Sales Tax Act, 1990 is being
amended so as to enable the Sales Tax Officer to recover arrears by
attachment and sale of any movable or immovable property of the
guarantor, persons, company, bank or financial institutions if they fail
to discharge their legal obligations. (A new clause (f) added to sub-section
(1) of section 48 of the Act).
3. The aforesaid amendments in the Act and the new measures may be perused
carefully and CBR should be contacted immediately if any clarification is
needed.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Rashid Bajwa,
Secretary (STB) addressed to all the Collectors of Sales Tax.]
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C. NO.1/11-STT/97 DATED 18 TH JUNE, 1997
SUBJECT:- EXEMPTION OF SALES TAX UNDER SRO 230(I)/97-
CLARIFICATION REGARDING
The undersigned is directed to refer to the subject cited above and to state that
SRO. 230(I)/97, dated 29 th March, 1997, covers only ―machinery operated by power of
any description, such as is used in any industrial process for the manufacture of goods‖.
Apparatus and appliances including metering and testing apparatus and appliances
specifically adapted for use in conjunction with the said machinery alongwith mechanical
and electrical control and transmission gears and adapted for use in such machinery
thereof are covered in the SRO.
2. The most important factor is that only such machinery which is used in
any industrial process for the manufacture of goods is eligible for exemption in terms of
S. No.39 of the Sixth Schedule to the Sales Tax Act, 1990 read with SRO. 230(I)/97,
dated 29 th March, 1997. The meaning of the words ―machinery‖ has to be found in the
said notification itself. Definitions as contained in other SROs or meanings of the word
―plant and machinery‖ given in dictionaries/encyclopedias are not relevant having been
so due to inconsistency with a specific definition assigned to these terms in SRO
230(I)/97. That being so, diesel engines falling under PCT heading 84.08 of the First
Schedule of the Customs Act, 1969, combined harvesters, alternators (A. C. generators),
Generator Sets and Fork lift trucks are not covered under SRO 230(I)/97, dated 29 th
March, 1997.
[Issued by the C. B. R., 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, Central Excise & Sales Tax, Peshawar/ Rawalpindi/
Gujranwala/Faisalabad/ Multan/ Hyderabad/Quetta; and the Additional Collector (Incharge),