Sales Tax Instructions

Sales Tax Instructions, 2009
ibid. In case of short shipment, the details of the same may be
mentioned/entered in the relevant record within the stipulated period.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STB) addressed to M/s S.M. Law Associates, Karachi. Copy endorsed to all the Collectors of
Sales Tax/Mirpur(AJ&K) and S(ST.Ed.), CBR.]
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C. NO. 3(1) STP/98 (Pt.) DATED 7 TH OCTOBER, 1998
SUBJECT:-
ANOMALIES IN APPLICATION OF SALES TAX ON ITEMS IN
SCHEDULE III, I.E., SQUASHES, JUICES ETC.
I am directed to refer to your letter No. 0254, dated 23.07.1998 on the subject
cited above and to say that Notification No. SRO 561(I)/94, dated 09.06.1994 exempts
supplies made by certain manufacturers and producers as specified in the said
notification. However, such supplies when made by the wholesalers, dealers and
distributors and by retailers (having annual turnover exceeding Rs. 5 million) are not
exempt under the said SRO 561(I)/94 or under any other notification. Effective 01 July,
1998, the supplies made by wholesalers, dealers and distributors and by retailers (having
annual turnover exceeding Rs. 5 million) are liable to sales tax and they should get
registered under clause (ii), (iii) or (iv), as the case may be, of section 14(1) of the Sales
Tax Act, 1990.
2. In case you have not opted for voluntary registration under section 13(4)
and section 18 of the Sales Tax Act, 1990, you may still consider printing ―Retail Price
and Sales Tax Amount‖ in case you so desire, for the convenience of wholesalers,
dealers, distributors and dealers, distributors and retailers.
[Issued by the C.B.R., Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP), addressed to the M/s. Top Food & Beverage, National Park Road, P.O. Box No.13
Rawalpindi, with their Reference to their letter No.0254, dated 23 rd July 1998.]
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C. NO. 3(72) STP/97 DATED 7 TH OCTOBER, 1998
SUBJECT:- CHARGING OF SALES TAX FROM GOVERNMENT
HOSPITAL, CLINICS, INSTITUTES AND HEALTH UNITS IN
GOVERNMENT SECTOR.
I am directed to refer to your letter No Nil, dated 03.09.98 on the subject cited
above and to say that the Government Hospitals and Institutions, if not liable to income
tax under the Income Tax Ordinance, 1979, are not required to be charged 1% further tax
in terms of clause (2) of the proviso to section 3 (1A) of the Sales Tax Act, 1990.
However, all Government organization (including Hospitals and Public Institutions) are
under the law, obliged to make purchases of sales taxable goods from such persons only