Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C.B.R., Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. S.A. Alam, Collector of Sales Tax, Peshawar.]
********
C. NO. 1/51-STT/97 DATED 13 TH NOVEMBER, 1998
SUBJECT:-
SALES TAX ON CANNED OR PACKAGED POULTRY MEAT,
BEEF AND MUTTON.
I am directed to you refer to your letter No. SIL/ED-124, dated 10 th November,
1998, on the above subject and to say that Notification No. SRO 122(I) 98, dated
24.02.1998 has been rescinded by Notification No. SRO 576(I)/98, dated 12 th June 1998.
2. Un-cooked and un-processed poultry meat, beef, mutton and vegetables
are exempt from sales tax in terms of clauses (ii) and (iii) of Sl. No.3 of the sixth
schedule to the Sales Tax Act, 1990. However, cooked and baked foodstuff (including
cooked poultry meat, beef, mutton and vegetables), when canned/packaged, are excluded
from the purview of the exemption of clause (vii) of Sl. No. 3 of the said sixth schedule
and are, therefore, liable to sales tax.
3. Cooked and tinned chicken, beef, mutton and vegetables are liable to
sales tax even if supplied to the Defense Forces.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Nisar Muhammad,
Secretary (STT), being addressed to M/s. Shezan International Limited, 56-Bund Road, Lahore,
with reference to his letter No. SIL/ED-124, dated 10 th November, 1998.] Copy of letter is
reproduced below: --
LETTER NO.SIL/ED-124, DATED 10 TH NOVEMBER, 1998
Member Sales Tax,
Central Board of Revenue,Islamabad.
Kindly refer to S.R.O. __________ (I)/98, dated 24 th February 1998 vide which the following
items have been exempted from payment of Sales Tax: --
―Canned or packaged poultry meat, beef and mutton‖
We supply the following items to the Defense Forces: --
Chicken Tinned.
Beef Tinned.
Beef and Vegetables Tinned.
We seek clarification whether the above items are covered by the said S.R.O. Needless to say that
the above items in cans cannot be preserved, unless these are cooked.
Thanking you and requesting for an early response from your end.
Yours faithfully,
For SHEZAN INTERNATIONAL LTD.,
(Muhammad Khalid, Executive Director.
********
C.No.1/62-STT/98 DATED 17 TH NOVEMBER, 1998
SUBJECT:-
CONFUSION OVER THE REFUND OF SALES TAX FOR REEDS