Sales Tax Instructions

Sales Tax Instructions, 2009
It is reported that huge quantity of pre-cast material is used in the construction of
over-head bridges/roads/highways/fly-overs. Pre-casting of material is covered by the
definition of ―manufacture‖ under section 2(16) of the Sales Tax Act, 1990 and,
therefore, supply of such pre-cast material for construction of over-heads bridges, etc., is
liable to sales tax, unless covered by SI. No. 4 of the Fifth Schedule to the Act.
2. You are advised to look into this and all units, supplying such materials
of pre-cast or manufacturing in-house such pre-cast materials, may be advised to pay
sales tax accordingly.
3. They may also be informed that they can avail of the benefits of amnesty
from additional tax, penalty and prosecution under SRO No. 575(I)/98, dated 12.06.1998
provided that the principle amount is paid by 30 th June, 1998.
[Issued by the C. B. R., Islamabad, under the signature of Mr. S.M. Kazimi, Member
(S.T), addressed to the Collector of Sales Tax, Sales Tax Collector of (East) Karachi /(West)
Karachi/ Faisalabad/ Gujranwala/ Multan /Lahore/ Peshawar/ Rawalpindi, the Additional
Collector of Sales Tax. Hub (Balouchistan)/ Hyderabad and the Collectorate of Central Excise &
Sales Tax Mirpur (AJ&K)].
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C. NO. 3(11) STP/98 DATED 29 TH JUNE, 1998
SUBJECT:-
PROBLEMS OF COTTON WASTE DEALERS.
I am directed to refer to your letter C. No. Nil, dated 19.06.1998 on the above
subject and to say that the processes of clearing/blowing cotton waste, removing its
extraneous matter(s), its dying or bleaching or shaping are covered by the provisions of
section 2(16) of the Sales Tax Act, 1990.
2. The persons engaged in such taxable activity should get themselves
registered and pay the sale tax due. For avoiding liability of additional tax, penalties and
prosecution, such person may be advised to avail of the benefits of SRO 575(I)/98, dated
12.06.1998 by paying the principle amount of tax in the designated NBP branches by
30.06.1998.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to Mr. Ataullah khan, G.A. Jahangir Associates, Karachi, with reference to their letter
No. Nil, dated 29 th June.1998.]
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C.No.1(33)STP/93 DATED 29 TH JUNE, 1998
SUBJECT:-
SALES TAX ON ICE CREAM.