Sales Tax Instructions

Sales Tax Instructions, 2009
3. All such retailers are required to be registered and pay sales tax @ 12.5%
on their taxable retail supplies. The input tax paid on purchase of taxable goods is
however, adjustable against output tax liability for that tax period.
[Issued by the CBR., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP)
in the response to Telegram of M/S. W. Wilson Chemist, Rawalapindi.
********
C. NO. 3(1)STP/98 DATED 29 TH JUNE, 1998
SUBJECT:- AVOIDANCE OF TAX BY MISINTERPRETATION OF
SECTION 2(46) OF THE SALES TAX ACT, 1990 – CASE OF
VALUATION OF ―RECTIFIED SPIRIT‖ PRODUCED IN SUGAR
MILLS.
I am directed to re-iterate that to arrive at the value of taxable supply, all Federal
and Provincial duties are to be included in the said value in terms of section 2(46)(a) of
the Sales Tax Act, 1990. This also applies to valuation of ―Rectified Spirit‖ which is
liable to provincial excise duty. Board has already issued instructions in this regard vide
letters C. No.3(1)/GST/92(Pt), dated 27 th September, 1993 and C. No.3(8)/90-STJ, dated
2 nd January, 1994.
2. It is requested that the aforesaid legal position may be intimated to all
sugar mills supplying ―rectified spirit‖. The units may also be informed regarding the
amnesty available to them under SRO 575(I)/98, dated 12 th June, 1998 provided that the
principle amount of tax is paid by them before 30 th June, 1998.
3. The units who do not avail this facility may be audited with a view to
ascertain if they had correctly discharged their liabilities or not. In case it is found that the
tax has not been paid correctly by the units, their outstanding liabilities may be
determined and cases for evasion of tax may be initiated immediately after 1 st July, 1998.
[Issued by the CBR., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to the Collector of Sales Tax,(East/West)/Lahore/ Gujranwala/ Faisalabad/ Multan/
Peshawar/ Rawalpindi/ Mirpur (AJ&K)/ Muzaffarabad (AJ&K); and the Additional Collector
(Sales Tax), Collectorate of Sales Tax Hyderabad / Hub (Baluchistna).]
********
C. NO. 3(62)STP. Pt.I DATED 29 TH JUNE, 1998
SUBJECT:- SPECIFIC QUESTIONS RELATING TO BISCUIT AND
CONFECTIONERY MANUFACTURERS REGARDING
EXTENSION OF SALES TAX TO WHOLESALER/ RETAIL