Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO. 1(127) ST-AIU/98 DATED 22 ND SEPTEMBER, 1998
SUBJECT:- SALE OF TAXABLE GOODS THROUGH AUCTION/
DISPOSAL.
I am directed to enclose copy of a press clipping from the daily JANG of 16 th
September, 1998, regarding advertisement issued by Hqrs NLC, GHQ Rawalpindi, for
the sale by auction/disposal of unserviceable stores at Karachi and Gujranwala NLC
MODs.
2. Your attention is also invited to Board‘s letter C. No. 3(62) STP/72. (Pt-
2), dated 03.07.1998 (copy enclosed) containing a ruling on this issue.
3. Kindly inform the Advertiser accordingly and ensure that sales tax due at
12.5% if sold to registered buyers and at 13.5% if sold to non-registered buyers, if any on
such sale auction / disposal of taxable goods is recovered from the buyer and paid by the
seller (in the name of the buyer) in the Government treasury against treasury challan by
un-registered seller and against prescribed Return-cum-Payment challan by the registered
seller.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Nazim Saleem, Secretary
(ST-AIU), addressed to Mr. S.A. Hameed Khan, Collector of Sales Tax, House No. 90, St. No. 96,
Sector, I/8-4, Islamabad, Mr. Abdul Wadood Khan, Collector of Sales tax, Sialkot Bypass, Custom
House, Gujranwala.]
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SALES TAX GENERAL ORDER NO.7/1998.
C.No.3(71)STP/97 DATED 24 TH SEPTEMBER, 1998
SUBJECT:-
EXERCISE OF CBR‘S POWERS UNDER SECTION 45-A OF
THE SALES TAX ACT, 1990.
In exercise of the powers conferred by rule 3(1) of the Central Board of Revenue
Rules, 1967, the Chairman is pleased to allocate the business of the Board under section
45A of the Sales Tax Act, 1990, to the Member (Judicial), CBR Custom House Building,
Karachi.
2. All the Collectors, Collector (Appeals) and Additional Collectors
Incharge of Sales Tax shall invariably endorse a copy of their order-in-original and orderin-appeal
to the Member (Judicial) for his information.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
(STP).]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
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