Sales Tax Instructions

Sales Tax Instructions, 2009
3. Considering that the said SRO will expire on 28 th June, 1999, action in
this regard may please be initiated instantly.
[Issued by the CBR Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STP), addressed to the Collector Sales Tax, Karachi (West /Karachi (East)/Multan/Faisalabad/
Lahore/Gujranwala/Rawalpindi/Peshawar and the Additional Collector Incharge Sales Tax,
Hyderabad / Balochistan (Hub).]
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SALES TAX GENERAL ORDER NO.5/1999.
C.No.4/49-STB/98 DATED 29 TH JUNE, 1999
SUBJECT:- VALUE OF SUPPLY WHEN GOODS ARE REMOVED/
SUPPLIED UNDER CHAPTER-X OF THE CENTRAL EXCISE
RULES, 1944.
A question has arisen as to whether for the purposes of clearances made under
Chapter-X of the Central Excise Rules, 1944, the amount of Central Excise Duty remitted
would also be included in the value of taxable supply or not.
2. Since the amount of Central Excise Duty is remitted under Chapter-X of
the Central Excise Rules, 1944, and is also not actually paid to the seller, the bond
submitted under rule 192 of the Central Excise Rules, 1944, can not be considered as
"money" received by supplier. Moreover, the principle outlined in Sales Tax Circular
No.10/94 dated 27.10.1994 also applies.
3. Therefore, the amount of Central Excise Duty remitted under Chapter-X
of the Central Excise Rules, 1944, and, accordingly, not received by the supplier of the
taxable goods shall not form an ingredient of the value of taxable supply under section
2(46) of the Sales Tax Act, 1990.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Basit Chaudhry, Second
Secretary (Sales Tax Budget) vide C.No.4/49-STB/98.]
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C.No.1/10-STB/99 DATED 1 ST JULY, 1999
SUBJECT:- SALES TAX INSTRUCTIONS FOR THE BUDGET 1999-2000.
I am directed to invite your attention to the following documents relating to the above
subject:--
(a) Section 16 of the Finance Act 1999, relating to the Sales Tax Act, 1990;
(b) Section 12 of the Finance Act 1999, relating to section 59-E, 8-E, 143-B
and sub-para (iii) of Part-IV of the Second Schedule to the Income Tax
Ordinance, 1979;
(c) Section 20 of the Finance Act, 1999, relating to the Common Taxpayer
Identifier (CTI);