Sales Tax Instructions

Sales Tax Instructions, 2009
please provide us a copy of Government authority; otherwise GST@12-1/2% would be charged
separately in our Bill / Invoice as required by the law.
Thanking you,
Yours faithfully,
For FIAZ SYNDICATE (PVT.)LD.
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C.No.4/42-STB/98 DATED 24 TH AUGUST, 1998
SUBJECT:-
ABOLITION OF FIXED TAX SCHEME.
I am directed to say that all fixed sales tax scheme stand abolished w.e.f. 1 st July,
1998 and such units are liable to work under the normal invoice-based GST system w.e.f.
01.07.1998. Only in the case of textile processing, the then Finance Minister has allowed
status-quo of the position as in force immediately prior to 01.07.1998.
2. The first Return-cum-Payment Challans for 1997-98 are due in August,
1998. You are advised to ensure that all such units (except textile processing), which
worked under Fixed Sales Tax Scheme during 1997-98 or earlier, file normal Returncum-Payment
Challans based on invoice-based GST system (or Turnover tax system
under section 3A, if lawfully applicable to them) in the month of August, 1998. Suitable
remedial action may be taken URGENTLY in cases of wrong-filers/non-filers/shortfilers
of the aforesaid category.
soon.
3. For the textile processing industry, separate instructions shall follow
[Issued by the CBR, Islamabad under the signature of Mr. Abrar Ahmad Khan, Secretary
(STB) addressed to all the Collectors of Sales Tax/Mirpur (AJ&K). Copy endorsed to S(STM),
S(STB), Deputy Director (Computer), S(ST.Ed.),CBR.]
C.No.2 (98) STP/95 DATED 27 TH AUGUST, 1998
SUBJECT:-
REFUND CLAIM UNDER SECTION 10 OF SALES TAX ACT,
1990.
I am directed to refer to Collectorate of Sales Tax (West) Karachi‘s letter No.
16/12-S. Tax (W) tech/98, dated 11 th July, 1998, on the above subject and to say that, in
terms of section 2(16) of the Sales Tax Act, 1990 the process of ―manufacture‖ includes
packing, re-packing or preparation of goods in any other manner.
2. Since the commodities (fish/rice) are reported to have been packed in the
material for which zero-rating has been claimed, it is to be considered as a manufacturing
activity and liable to sales tax/ zero-rating in term of relevant provisions of the Act,
whichever is applicable. The Board, therefore, confirm the viewpoint of the Collectorate
in this regard.
[Issued by the CBR, Islamabad under the Signature of Mr.Muhammad Tahir, Secretary
(STP) addressed to Collector Sales Tax West, Karachi.]