Sales Tax Instructions

Sales Tax Instructions, 2009
as a registered under the Sales Tax Act, 1990, and that to against the prescribed tax
invoices.
2. However, if taxable supplies are made to person other than a registered
person who is also liable to income tax under the said 1979 Ordinance, such supplies
shall attract 1% further tax besides the standard rate of Sales Tax @ 12.5 %.
3. As regards your proposal for change in due date for filing of sales tax
return, Board regret its inability to accede to the same as even the present time-schedule
facilitates deferments of payment of sales tax for a sufficient period ranging from
minimum of 15 days to maximum of 45 days.
[Issued by the C.B.R Islamabad under the signature if Mr.Muhammad Tahir. Secretary
(STP), addressed to the MR. Iqbal A. Qazi 14-Edwards Road, Lahore, with reference to there
letter No. Nil dated 3 rd September 1998.]
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C. NO. 1/51-STT/96 DATED 8 TH OCTOBER, 1998
SUBJECT:-
EXEMPTION FROM PAYMENT OF SALES TAX.
I am directed to refer to your letter C. No. 27.ST/DC (S)/ CONT/97/351, dated
10.08.1998 on the above subject to say that vide O.M. No. F. 3-7/95- AU, dated
01.10.1998 the Ministry of Health has informed that as result of W.P. No 71076/94 of
M/s Lahore Instruments, Lahore, the Honorable Lahore High Court has granted stay
order and has also suspended the operation of notification No. S.R.O. 324(I)/94 dated
19.04.1994.
2. Vide letter C. No. S1/Misc/143/98- VII dated 17.09.1998 and vide letter
No. C. S1/Misc/75/98-AFU (CBR) dated 29.08.1998, the Collector of Customs (App)
Karachi and the Collector of Customs (Prev), Karachi, respectively, have also confirmed
that disposable syringes of PCT Heading 90.18 are levied to customs duty as well as sales
tax on importation.
3. Since the operation of SRO 324(I)/94 has been suspended under the
Order of Honorable Lahore High Court in W.P. 71076/94, you may kindly obtain a copy
of the said stay order and plead in your appeal, so file against the Tribunal‘s Judgment C.
No. 1019 dated 28.05.1998 that the said notification is not operation and, therefore, of no
avail. Moreover, it may also be highlighted that ―disposal syringes‖ is not a ―drug‖ and
that the seventh schedule being later than sixth Schedule has to be interpreted as such.
4. The results of your appeal may please be intimated to the CBR.
[Issued by the C.B.R Islamabad under the signature if Mr. Nisar Muhammad Secretary
(STT), being addressed to the MR. Saeed Akhtar, Collector of Sales Tax, Customs House, Nabha
Road. Lahore and other concerned.]
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