Sales Tax Instructions

Sales Tax Instructions, 2009
2. Not to be used in any process, industrial or otherwise which may result in
the manufacture of taxable goods.
3. Based on above, a dividing line may also be drawn on the basis that if an
item does not fulfill both of above said criterion in its independent
capacity, the same shall not be treated to be a consumer goods or
consumer durable. The list may be finalized accordingly.
[Issued by the CBR., Islamabad, under the signature of Mr. Tariq Ahad Nawaz, Secretary
(STP),addressed to the Collectors of Customs, Lahore/ Appr./Preven/ Export/Port Qasim,
Karachi, the Collectors of Customs, C.E., Quetta/ Hyderabad/ Faisalabad/ Multan/ Peshawar/
Gujranwala/ Rawalpindi; the Collectors, ST, Peshawar/ Rawalpindi/ Gujranwala/ Lahore/
Faisalabad, Karachi (East)/(West) Karachi; and the Additional Collectors, ST, Hyderabad/
Multan/ Hub.] Copy of Notification No.S.R.O. 675(I)/97, dated 29 th August, 1997 is reproduced
below:-
Notification No. S.R.O. 675(I)/97, dated 29 th August, 1997. -- In exercise of the powers
conferred by sub-section (4) of section 3 of the Sales Tax Act, 1990, the Federal Government is
pleased to direct that the commercial importers engaged in making taxable supplies of industrial
raw materials, components and sub-components and goods other than consumer goods of
consumer durables, excluding the Mild Steel Products and their raw materials as specified in this
Ministry‘s Notification No. S. R. O. 511(I)/97, dated 5 th July, 1997 and S. R.O. 512(I)/97, dated 5 th
July, 1997, who do not register under section 14 of the Sales Tax Act, 1990 shall pay fixed tax at
the rate of three percent of the value thereof in addition to the sales tax payable thereon under
clause (b) of the sub-section of section 3 of the Sales Tax Act, 1990, at the time of importation of
such industrial raw materials, components and sub-components , and goods other than consumer
goods and consumer durable.
[Issued by the Federal Government, under the signature of Mr. Sarfraz Ahmad Khan,
Additional Secretary, vide File C. No. 3(62)STP/97.]
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C. NO.3(51)STP/97. VOL.III DATED 18 TH SEPTEMBER, 1997
SUBJECT:- SALES TAX LAW APPLICABLE TO COMMERCIAL
IMPORTERS
I am directed to your letter dated 28 th June, 1997 on the subject cited above.
2. Replies to your queries are as under:-
(1) A registered person is required to issue tax invoice for all of his taxable
supplies as it is a vital part of documentation of his taxable activity.
(2) As above.