Sales Tax Instructions

Sales Tax Instructions, 2009
II)/JD(Comp)/S(STC)/S(ST.Retail)/S(ST.Edu)/S(STJ)/S(ST.AIU)/(STM)/S(STP)/S(STT)/S(Int.Aud)/
S(Ext. Aud)/S(STB)/S (ST.Services), CBR, Islamabad.]
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C.No.1/90-STT/94 DATED 5 TH JULY, 1999
SUBJECT:- SRO 795(I)/99 DATED 30-06-1999.
I am directed to refer to M/s Tripack Films Ltd‘s letter C.No.MAR-1529 dated 1 st
July, 1999 and M/s Macpac Film‘s letter C.No.795(I)/99 dated 30 th June, 1999 does not
alter or abolish the benefits of notification No SRO 561(I)/94 dated 9 th June, 1994.
2. However, such units (as are enjoying the benefits of SRO 561(I)/94 dated
9 th June, 1994) shall not be exempt from the payment of central excise duty being not
covered by Central Excise Notification No SRO 807(I)/99 dated 1 st July, 1999 as these
shall not be paying the extra amount of sales tax under section 3(5) of the Sales Tax Act,
1990 read with SRO 795(I)/99 dated 30 th June, 1999.
3. However, in case you opt for voluntary registration under section 13(4)
of the Sales Tax Act, 1990 and elect to pay the sales tax and the extra amount of tax due
under section 3(1) and section 3(5), respectively of the Sales Tax Act, 1990, you shall be
eligible for exemption from central excise duty under SRO 807(I)/99 dated 1 st July, 1999.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Basit Chaudhry, Second
Secretary (ST) addressed to M/s Tri-Pack Films Ltd., HATTAR, NWFP and M/s Macpac Films
Ltd., Lasbella, Balochistan. Copy to all the Collectors of Sales Tax/Mirpur(AJ&K), all the
Collectors of Central Excise, Chief (CE) and Secretary (ST.Edu.), CBR, Islamabad.]
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C. NO.1/117-STT/99 DATED 5 TH JULY, 1999
SUBJECT:- SALES TAX ON CERAMIC SANITARY WARE
I am directed to refer to your letter No.PSMA/32/99/285, dated 30.06.1999 on
the above subject and to say that there is no more any fixed sales tax scheme on any
commodity including Ceramic Sanitary ware.
2. Manufacturers having annual turnover not exceeding Rs. 5(five) Lac are
exempt from sales tax. Manufacturer having annual turnover between Rs.5 (five) Lac to
Rs.25 (twenty five) Lac can pay sales tax under the turnover tax scheme under section 3-
A of the Act. However, the manufacturers having annual turnover of Rs.25 Lac or more
have to pay invoice-based sales tax in a VAT-mode in a simplified manner, which also
entitles them to claim input tax credit, (on purchase of sales taxable inputs made by
them).
3. The Board regrets it inability to accede to your request regarding
exemption of sales tax on all ceramic sanitary ware. The Board requests the Association
to supplement the Government‘s efforts towards documentation of economy. Several
income tax incentives and safeguards have been provided to the sales taxpayers.