Sales Tax Instructions

Sales Tax Instructions, 2009
―serve‖ or either of the expressions ―Give‖ or ―send‖ or any other expression is
used, then, unless a different intention appears, the service shall be deemed to be
effected by properly addressing, pre-paying and posting by registered post, a
letter containing the document, and, unless the contrary is proved, to have been
effected at the time at which the letter would be delivered in the ordinary course
of post.‖
2. On the basis of the above provisions, if a spinner sends/despatches a
crossed bank draft to the ginner, by the 10 th day of the month following the month of
purchasing of cotton, and provides the proof thereof alongwith a copy of draft showing
the date prior to date of dispatch, the date of dispatch will be deemed to be the date of
service/receipt of draft by the ginner under Rule-6(1) of the Special Procedure for
Ginning Industry Rules, 1996.
3. However, in case of transmission of the crossed bank draft by any mode
other than post/courier, as aforesaid, the liability of the spinner shall be deemed to have
been discharged if the crossed draft is dated 10 th (or earlier) of the relevant month and the
ginner deposits the said draft/amount in the treasury by the 15 th day of that month.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STT) addressed to Collector, Sales Tax, Lahore. Copy to all the other Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.),CBR]
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C. NO.1/68-STT/99 DATED 21 ST APRIL, 1999
SUBJECT:-
EXEMPTION OF SALES TAX ON THE PRINTING OF AUDIT
REPORTS
I am directed to refer to your letter No.115-ARI/DGARR/12-97, dated
10.04.1999 on the subject cited above and to say that Audit Reports published in book
form by the office of the Directorate General Revenue Receipt Audit, Lahore, are
covered within the meaning of ―Book‖ and are thus exempted from sales tax as per the
entry at S. No.21 of the Sixth Schedule to the Sales Tax Act, 1990.
[Issued by the CBR,. Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STT), addressed to Mr. Tahir Kamal, Deputy Director, Directorate General Revenue Receipt
Audit (North), PT & T. Audit Building, Mouj-e-Darya Road, Lahore, with their letter No.115-
ARI/DGARR/12-97, dated 10 th April, 1999]. Copy of letter is reproduced below:-
The Chief, Sales Tax,
Central Board of Revenue, Islamabad.
SUBJECT: EXEMPTION OF SALES TAX ON THE PRINTING OF AUDIT
REPORTS
Government Printing Press has to supply printed Audit Reports to different audit offices
for laying them before the respective legislatures. According to Item No.52 of the Sixth Schedule
to the Sales Tax Act, 1990, books, journals and periodicals, excluding directories of all sorts, are
exempt from sales tax. This position has been explained to the Press. Notwithstanding this, the
Press is insisting to charge sales tax on this supply, while this office holds that the books are
exempt from the tax. The favor of a clarification / confirmation to this effect is requested.