Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to the subject cited above and to state that the following
further decisions have been taken in respect of commercial importers and wholesalers,
distributors and retailers, who were voluntarily registered prior to 13 th June, 1997.
(i)
(ii)
Refunds claimed on returns for the tax period of June, 1997 and July,
1997 already filed may be allowed to be carried forward if the registered
persons wants to revise the returns for the aforesaid period; and
Replacement invoices issued from 13 th June, 1997 to 30 th June, 1997 in
respect of stocks acquired on or after 13 th June, 1997 may be allowed to
be substituted by the tax invoices.
[See also letter No.3(51) STP /97. Vol.III, dated 18 th September, 1997]
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Collector, ST, (East/West) Karachi/Multan/ Hyderabad/Peshawar/Hub/
Gujranwala/Faisalabad/Lahore/ Rawalpindi.]
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C. NO.2(35)STP/97 DATED 7 TH OCTOBER, 1997
SUBJECT:
SALES TAX INPUT ON GOODS PURCHASED FROM UNITS
LOCATED IN AZAD KASHMIR.
I am directed to refer to the subject cited above and to say that a number of
instances have come to the notice of the Board that some units have claimed input tax
credit against the invoices showing sales tax paid in Azad Jammu and Kashmir on supply
of goods from units located therein. The issue has been considered in the Board, and it is
ruled that no input tax credit is available in respect of tax paid in Azad Jammu &
Kashmir on goods manufactured and supplied from units located therein since Sales Tax
Act, 1990 does not extend to AJK.
[Amended by Budget Instruction for 1998-99]
[Issued by the C. B. R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Collector, ST, (East/West) Karachi/ Multan/ Hyderabad/ Peshawar/ Hub/
Rawalpindi/ Gujranwala/ Lahore.]
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SALES TAX GENERAL ORDER NO.4/1997 DATED 11 TH OCTOBER, 1997
SUBJECT:-
VALUE OF TAXABLE SUPPLY.
An issue has arisen as to whether or not the mark up on credit sales be included
in the assessable value for the purpose of assessment of sales tax. The Board has
examined the issue. Value of a supply has been defined in clause 46 of the section 2 of
the Sales Tax Act, 1990, which does not allow any deductions except the sales tax itself
and the trade discounts which are in conformity with normal business practices.