Sales Tax Instructions

Sales Tax Instructions, 2009
Please refer to your letter reference No.AG-988, dated 19.08.1998 on the subject
cited above.
2. Your letter has been examined. Replies of queries contained in the
above-referred letter are as under:
i. Their input tax on the purchase of consumable like felts, farming wire,
dryer screen etc. is not admissible.
ii.
iii.
The input tax paid on spare parts, oil and lubricants is admissible if the
same are used for the purpose of taxable supplies as lied down under
section 7 of Sales Tax Act, 1990 read with section 8(I) ibid.
The payment date of sale tax through bank draft or pay order will only be
treated as the date of the deposit of the bank draft or pay order presented
at the counter of the designated branch of the National Bank of Pakistan
instead of its date of clearance.
3. It is, however, further clarified that in future if any clarification is found
in conflict with the Sales Tax Act, 1990, then the legal provisions of the Act, shall
prevail.
[Issued by the Collector of Sales Tax, Lahore, under the signature of Assistant Collector,
Headquarters, addressed to M/s. packages Limited, Shahrah-e-Roomi, P.O. Amer Sidhu, Lahore,
with the reference to his letter No. AG-988, dated 19 th August, 1998.]
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C.No.3(16)STP/97 DATED 2 ND SEPTEMBER, 1998
SUBJECT:-
REQUEST FOR CLARIFICATION REGARDING EXEMPTION
OF SALES TAX ON THE MANUFACTURE AND ONWARD
SUPPLY OF 5ML PLASTIC MEASURING SPOONS TO
PHARMACEUTICAL INDUSTRY UNDER SRO.478(I) /96
DATED 13.6.1996 AND SUBSEQUENT NOTIFICATION BEING
SRO.437(I)/97 DATED 13.6.1997.
I am directed to refer to your letter No.AD-1847/98 dated 28.07.1998 on the
above subject and to say that ―plastic measuring spoons‖ do not qualify for exemption
whether as ―raw materials‖ or as packing materials‖ for manufacture of pharmaceutical
products under S.Nos.15 and 16 of the Sixth Schedule to the Sales Tax Act, 1990.
2. Notification No. SRO 478(I)/96 dated 13.06.1996 expired on 30.06.1997
and Notification No. SRO 437(I)/97 dated 13.06.1997 also expired on 30.06.1997.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Omar Jibran Engineering Industries Ltd., Karachi. Copy endorsed to the
Director General (Health) Ministry of Health Islamabad, all the Collectors of Sales
Tax/Mirpur(AJ&K) and S(ST.Ed.),CBR.]
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C.No.3(62)STP/97-Pt(V) DATED 3 RD SEPTEMBER, 1998