Sales Tax Instructions

Sales Tax Instructions, 2009
C.No.1/42-STT/96 DATED 29 TH APRIL, 1999
SUBJECT:-
PCT CLASSIFICATION OF ‗FLAVOURED MILK‖.
I am directed to enclose copy of Custom General Order No.08/99 dated 9 th April,
1999 classifying ―flavoured Milk‖ under PCT heading 2202.9010.
2. Accordingly ―flavoured milk‖ of PCT heading 2202.9010 may be levied
to sales tax being not exempt under 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 all the Collectors of Sales Tax/Mirpur(AJ&K). Copy to the Secretary
(ST.Edu.),CBR.]
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C.No.1/43-STT/99 DATED 30 TH APRIL, 1999
SUBJECT:- CLARIFICATION REGARDING ADJUSTMENT AS INPUT
SALES TAX ON GAS CYLINDERS.
I am directed to refer to your letter No.nil dated 9 th December, 1998 on the
subject cited above and to say that if a registered person uses tax paid ―Gas‖ for cutting
of ship plates for the further manufacture of taxable goods, he is entitled to input tax
credit/adjustment of the sales tax paid on the purchase of the ―gas‖ under section 7(1) of
the Sales Tax Act, 1990.
2. However, the re-rolling mill should be essentially working under the
invoice-based sales tax system in VAT-mode for claiming input tax credit on ―gas‖ in
cylinders.
3. Since empty cylinders are covered by the terms ―gas appliances‖, sales
tax adjustment of gas cylinders shall not be admissible under SRO.578(I)/98, dated 12 th
June, 1998.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STT) addressed to Mr. Sibte Haider Zaidi, Karachi. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.), CBR.]
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C. NO.1(6)STR/98, Pt. DATED 4 TH MAY, 1999
SUBJECT:-
ENFORCEMENT OF SALES TAX LAWS ON THE PERSONS
LIABLE TO BE REGISTERED UNDER THE SALES TAX ACT,
1990
Reference Additional Finance Secretary (Budget‘s) telephonic equerries made
this morning on the above subject.
2. The Simplified Sales Tax Rules (SSTR) apply to only such of the
manufacturer of sales taxable goods whose annual turnover does not exceed Rs.1 million.
It has also been specified in SRO 458(I)/99, dated 06.04.1999 that the said SSTR shall
also not apply, irrespective to annual turnover to such manufacturers:-