Sales Tax Instructions

Sales Tax Instructions, 2009
2. It has been observed that in cases where finished goods are charged to
sales tax only, the consumption of raw materials imported under concessionary SROs,
manufacture of finished goods and supply of the same on payment of sales tax is not
verified by the Central Excise officers as the same are dealt by Sales Tax Collectorates.
Thus, consumption certificates issued by Central Excise department are based on the
production of record presented by the manufacturer without confirming its taxable
activities.
3. The Central Excise Collectorates, are therefore, advised to issue the
requisite certificates after verifying taxable activity of applicants, from the respective
sales tax Collectorates, so that the issuance of consumption/ installation certificates in
relation to raw materials/machinery imported under concessionary SRO‘s may be linked
with the supply or stock of the finished goods.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to all the Collectors of Customs & Central Excise. Copy endorsed to all the Collectors
of Sales Tax.]
********
C. No.4/93-STB/97 DATED 27 TH JANUARY, 1998
SUBJECT:- COLLECTION OF SALES TAX FROM STEEL MELTERS.
The undersigned is directed to refer to Board‘s letter No. 4/85-STB/97, dated
18 th September, 1997 as amended vide letter No. 4/85-STB/97, dated 21 st October, 1997
on the subject cited above and to state that the measures contained in the above referred
letters would take effect from 18 th September, 1997.
[Issued by the CBR., Islamabad, under the signature of Mr. Nisar Muhammad, Secretary (STB),
addressed to the Collector of Sales Tax, Lahore/ Karachi (East/West)/ Faisalabad/ Gujranwala
and the Additional Collector Sales Tax, Hyderabad/ Multan/ Rawalpindi/ Quetta (at Hub).]
********
C. NO.2(35)STP/97-Pt. DATED 19 TH FEBRUARY, 1998
SUBJECT:-
SALES TAX REFUND ON THE BASIS OF AZAD KASHMIR
SPINNING UNITS.
Kindly find enclosed two letters from Collectorate of Sales Tax, Faisalabad, the
contents of which are self-explanatory. Input tax credit of tax paid in AJ&K by the unit
located in the said area is not available to units in Pakistan. The Collector Faisalabad has
reported that some of the units in AJ&K have shifted their head quarters to Pakistan and
are showing the said address on the invoices. All Collectors are requested to be on guard
against this practice which is illegal.
[Amended by Budget Instruction for 1998-99]
[Issued by the C. B. R., Islamabad, under the signature of Mr. Akhtar Ali, Secretary
(STP),addressed to the Collector, Collectorate of Sales Tax, Karachi (East/West)/ Hyderabad/