Sales Tax Instructions

Sales Tax Instructions, 2009
1089 Export of sugar – request
of Pakistan Biscuit &
Confectionery Manufactu
rers Group, Karachi.
1090 Clarification on definition
of wholesaler.
C. No. 4/57-
STB/97 dated 7 th
April, 2004
C. No.3(62)STP
/97, Vol.II, dated
7 th April, 2004
TCP to sell sugar to biscuit
& confectionery manufac
turers at Rs11.50/kg instead
of exporting it at a loss.
A wholesaler can conduct
manufacturing, importing
or other activities.
1023
1023
1091 Export to Afghanistan
through land route.
1092 Supply of household
goods as ‗retailer‘.
1093 Approval for taking input
of raw materials for
commercial exports.
1094 Request to clarify that
retailer is entitled to claim
adjustment of input tax
paid on raw materials and
vending charges paid to
the vendors against output
tax charged on supplies
made through retail
outlets.
1095 Meeting at the CBR offi
ces, Islamabad between
the honourable Chairman
CBR and office bearers/
delegation members PVM
A dated 26 th March 2004
1096 Special order under
section 7(3) of the Sales
Tax Act, 1990.
C.No.4(7)DTRE
/2003 dated 9 th
April, 2004
C. No.3(33)St-
L&P/99, dated
10 th April, 2004
C. No. 2(1)STP
/2000 (Part)
dated 12 th April,
2004
C. No.2(1)STP
/2000(Pt.), dated
13 th April, 2004
C. No. 3(18)M
(Audit)/02, Dated
13 th April, 2004
C. No. 3(72)STP
/97 dated 14 th
April, 2004
For exports to Afghanistan
fulfillment of the aid
condition should be ensured
at the time of granting
DTRE approval.
The term ‗retail price‘ used
in section 2(28) does not
necessarily relate to items
specified in 3 rd Schedule.
CBR allows refund claims
on exported goods manufac
-tured from different
registered manufacturers
against processing charges.
A retailer can be registered
as manufacturer. He is also
entitled for claiming
adjustment of input tax on
processing charges incurred
by him in the course of
taxable activities, on the
manufacture of goods sold
at his retail outlets.
The sales value for ghee
manufactured/sold during
the year 30 th June, 2003 be
fixed on a basis of 17 ½ %
value addition.
M/s Railway Constructions
Pakistan Limited (RAIL
COP), to deduct input tax
paid by them on invoices of
Pakistan Railways.
1024
1025
1025
1026
1027
1028