Sales Tax Instructions

Sales Tax Instructions, 2009
2. However, attention is invited to the provisions of section 14 of the Sales
Tax Act, 1990. The wholesalers (including dealers) and distributors and retailers (having
annual turnover of more than Rs.5 million), located outside FATA/PATA/N.A. but
dealing in goods manufactured in FATA/ PATA/N.A., are required to be registered as
they make taxable supplies in Pakistan.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Transpak Corporation Limited, Karachi. Copy endorsed to all the
Collectors of Sales Tax/Mirpur(AJ&K). with the directions that wholesalers, dealers and
distributors of such products should be got registered. Copy also endorsed to S(ST.Ed.) CBR and
file No.3(1)STP/98.Pt.]
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C. NO. 1/ 62-STT/98 DATED 7 TH SEPTEMBER, 1998
SUBJECT:-
HARDSHIP BEING FACED BY IMPORTERS OF GARMENT
MACHINERY BECAUSE OF WRONG INTERPRETATION OF
SALES TAX NOTIFICATION BY CUSTOMS AUTHORITIES.
I am directed to refer to your letter No. 240898-563, dated 24 th August, 1998 on
the above subject and to say that for availing of the benefits (on imported plant and
machinery) under clause (a) of SRO 582(I)/98, dated 12.06.1998 at the import stage, the
following conditions have to be satisfied: --
(i)
(ii)
The importer should be a person registered under the Sales Tax Act,
1990, and he should also be manufacturer of a sales taxable commodity;
and
The plant and machinery should be operated by power of any
description.
2. Commercial importers of the plant and machinery and also such
importers-cum-manufacturers who are not registered for manufacture of a sales taxable
commodity have to pay the sales tax due at the import stage.
3. However, when such machinery, imported by a commercial importer, is
sold to a person registered for the manufacture of a sales taxable commodity, the seller
shall issue a proper tax invoice and the buyer shall be allowed the benefit of input tax
adjustment under the provisions of the Sales Tax Act, 1990.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Nisar Muhammad,
Secretary (STT), addressed to Mr. A.A. Rashid, Almurtaza Garment Machinery, Shaheen View, A.
18, block –06, PECHS, Near Nursery, Shahrah-e-Faisal, Karachi, with references to their letter
No. 240898-563, dated 24 th August, 1998.]
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C. NO. 3(62) STP/98(Pt.I), DATED 8 TH SEPTEMBER, 1998
SUBJECT:-
SALES TAX REGISTRATION.