Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.1/137-STT/99 DATED 29 TH JULY, 1999
SUBJECT:- REGISTRATION OF PERMIT FROM SALES TAX ON
―ALCOHOLIC LIQUORS‖.
I am directed to refer to your letter No SO Excise 9E&T)LI/25/98, dated
04.06.1999 and 22.07.1999 on the above subject and to say that in so far as levy of sales
tax is concerned, sales tax is leviable, under the Sales Tax Act, 1990, on the sale and
consumption of alcoholic liquors in Pakistan irrespective of any other levy, whether
federal provincial, local or otherwise.
2. It is regretted hat the levy of sales tax on alcoholic liquors cannot be
exempted.
3. As regards central excise duty, the Central Excise Wing of CBR shall be
sending the reply separately for which they may be contacted.
[Issued by the CBR, Islamabad, under the signature of Mr. Zahir-ud-Din, Secretary
(STT), being addressed to Mr. Akhlaq Ahmed Tarar, Secretary, Excise & Taxation Department,
Lahore.]
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C. NO.5(1)STP/98-RETAILS DATED 30 TH JULY, 1999
SUBJECT:- REQUEST FOR FIXATION OF SALES TAX FOR THE
FINANCIAL YEAR 1999-2000 FOR FURNITURE
MANUFACTURERS.
I am directed to refer to your letter No. F/57 dated 28 th July, 1999, on the above
subject and to say that all fixed tax schemes of sales tax have since been abolished. It is
regretted that your request for revival of fixed sales tax or special sales tax procedure for
the year 1999-2000 cannot be acceded to.
2. You are requested to advise all your members (furniture manufacturers)
to approach the respective Collector of Sales Tax and to:-
get enrolled as turnover taxpayers in terms of section 3A of the Sales Tax Act,
1990, read with the Turnover Tax Rules, 1999, if their total annual turnover
exceeds Rs.5 Lac but does not exceed Rs.25 Lac; and
get registered under the normal invoice-based GST system in VAT-mode in case
their total annual turnover is Rs.25 Lac or more.
3. Kindly note that even persons entitled to turnover tax scheme, under
section 3A of the Sales Tax Act, 1990, as mentioned in paragraph 2(i) above, may elect
(at their own discretion) to pay sales tax at standard rate with input tax credit / adjustment
scheme.
4. However, it is reiterated that fixed tax schemes or special sales tax
procedures (in lieu of the turnover tax or in lieu of the normal sales tax system) is not
possible.
[Issued by the CBR Islamabad, under the signature of Mr.Muhammad Ishaque, For
Secretary (Retail Tax), being addressed to Mr.Mahmood Ghuman, President, Furniture Makers
Association, Railway Road, Gujrat,]
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