Sales Tax Instructions

Sales Tax Instructions, 2009
4. For further information, you may please approach the Collector of Sales
Tax, Gujranwala, who may even arrange a half-day or full-day seminar on Sales Tax
issues for the benefit and guidance of your members.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Basit Chaudhry,
Second Secretary (Sales Tax), addressed to Mr. Malik Muhammad Amin, President, Pakistan
(Ceramics), Sanitary ware Manufacturer Association, Gujranwala, with reference to his Letter
No.PSMA/32/99/285, dated 30 th June, 1999.]
********
C.No.1/73-STT/96 DATED 8 TH JULY, 1999
SUBJECT:- LIABILITY OF SALES TAX ON BAGGASE.
I am directed to refer to your letter IV-D(8)Adj/54/98/2736 dated 21.06.1999 on
the above subject and to say that sales tax was payable on ―baggase‖ even if used in
house as fuel for the manufacture of the then exempt ―sugar‖ during the year 1996-97.
2. The levy was challenged by the sugar mills vide W.P. No.259/98 and 6
other similar petitions which were decided by the Lahore High Court in favour of the
department. The concerned sugar mills have filed appeal in the Honourable Supreme
Court of Pakistan against the said judgement.
3. In terms of the ECC decision in para A(v) of case No.ECC/ 217/18/98
dated 26.11.1998 ―the CBR should wait the outcome of the Court of decision on payment
of sales tax on baggase used as fuel.‖
4. Accordingly, coercive recovery measures may not be made for the
recovery of the sales tax dues on baggase for the year 1996-97, until the Supreme Court
announces the judgement in appeal. However, sales tax paid/recovered shall not be
refunded.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Basit Chaudhry, Second
Secretary (ST) addressed to Collector of Sales Tax, Faisalabad. Copy to the Collector of Sales
Tax, Hyderabad/Multan/Lahore/ Gujranwala/Mirpur (AJ&K) for information.]
********
C. NO.1/130-STT/99 DATED 17 TH JULY, 1999
SUBJECT:-
REQUEST FOR EXEMPTION FORM SALES TAX ON FILTERS
I am directed to refer to your letter No.SMI/sa PD dated 16.07.1999 on the above
subject and to say that ―Filters‖ are not covered by the term ―packing materials‖ as used
in S. No.16 of the Sixth Schedule to the Sales Tax Act, 1990.
2. There was no new exemption on ―filters‖ through the Finance Bill 1998
by including it in the Sixth Schedule to the Sales Tax Act, 1990, as stated in paragraph 2
of your aforesaid letter under reference.
3. Notification No. 587(I)/90 dated 07.06.1990 is relevant for customs duty
and has not been issued under the Sales Tax Act, 1990. Moreover, the said notification