Sales Tax Instructions

Sales Tax Instructions, 2009
much lower sales price as compared to its purchase price. Whether sales tax is to be charged on
such sales.
Other items of fixed assets e. g. unserviceable furniture-fixture, unserviceable spare parts
of vehicle unserviceable office equipment etc. whereupon no value addition have been made and
have become unserviceable after normal wear & tear and are being sold on much lower price,
whether sales tax is leviable on such items.
5. Kindly advise at your earliest.
Yours sincerely,
(Mr. Muhammad Ashraf Zia), General Manager (F & A).
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C. NO.1/90-STT/98 DATED 24 TH MAY, 1999
SUBJECT:- CLARIFICATION OF CLAUSE 39 OF SIXTH SCHEDULE OF
THE SALES TAX ACT, 1990.
I am directed to refer your letter C. No. 20(48)ST(W)Tech/98, dated 27.02.1999
on the subject cited above and to say that the Board agrees with the clarification issued by
the Collectorate vide its letter C.No.20(49)ST/E/Tech /98, dated 11.01.1999, as the
subject vehicle is not covered under entry No.39 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 the Collector of Sales Tax (West), Karachi.]
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C.No.3(2)STP/99-Pt DATED 24 TH MAY, 1999
SUBJECT:- REGISTRATION FOR SALES TAX.
I am directed to refer to your letter No.STEH/ST/99, dated 12 th April, 1999 on
the subject cited above and to say that as IOLs (Lenses), classifiable under heading
9021.3000, are not exempt from sales tax, the same shall be subjected to the levy at
import stage.
2. However, in case you consume whole of your imported IOLs (Lenses) in
your hospital and do not supply them further to other persons/shops/ hospitals, you are
not required to be registered under the Sales Tax Act, 1990 as a commercial
importer/local supplier.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STT) addressed to M/s Sardar Trust Eye Hospital, Lahore. Copy to all the Collectors of
Customs, all the Collectors of Cus. & CE, Secretary (ST.Edu.), CBR and Chief (CT), CBR,
Islamabad.]
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C. NO.5(2)STP/98-RETAIL DATED 3 RD JUNE, 1999
SUBJECT:- TRADE ENROLMENT CERTIFICATE SCHEME
I am directed to refer to Circular No.01/1999, dated 8 th April, 1999 and to
enclose a copy of Amendment No.5 with reference to your letter No.MDD/P & SDW/,
dated 03.06.1999, on the above subject.