Sales Tax Instructions

Sales Tax Instructions, 2009
1097 Clarification regarding
sales tax registration of
M/s Always Ahmed
Textile Mills Ltd.
1098 Montreal Protocol ODS
phase out project:
exemption on customs
duty, sales tax and
income tax etc – M/S.
Sanson International
(Pvt.)Ltd., Mirpur (A.K),
IGM No.2034/02 dated
21-11-2002 Bill of Entry
No. KAPRCH 107704
dated 15-03-2003.
1099 Request to seek an urgent
advice in respect of
exemption on locally
manufactured machinery
under SRO 987(I)/99.
C. No.3(2)STP
/99(Pt.), dated
17 th April, 2004
C. No. 2(35)
STP/97 (Vol-I)
dated 19 th April,
2004
C. No. 3(9)STP
/99 dated 19 th
April, 2004
Registration not to deny in
Lahore and asking them to
get registered in Faisalabad,
or register in Lahore after
listed on stock exchange.
No exemption of sales tax
under Montreal Protocol.
The machinery is to be
imported under ODS phase
out project and installed in
AJK. SRO 987(I)/99 was
not issued before the Sales
Tax (Adoption) Act, 1993
of AJK. Thus machinery is
not exempt under the SRO
or the Acts.
Benefit of SRO 987(I)/99,
dated 30-08-1999 is
available to local supplies
of plant and machinery.
1029
1029
1030
1100 Removal of cooking oil
vegetable ghee including
their raw materials from
DTRE scheme vide SRO
176(I)/2004, dated 22-04-
2004.
1101 Condonation of time limit
under section 74 of the
Sales Tax Act, 1990.
1102 Issue regarding cotton
ginning industries.
1103 General guidelines on
sales tax audit.
1104 Selection of sales tax
audits.
C.No.4(7)DTRE
/2003, dated 20 th
April, 2004
Sales Tax
General Order
No.1 of 2004
dated 20 th April,
2004
C. No. 3(13)STP
/96 dated 30 th
April, 2004
C.No.1(10)STAS
/2004, dated 4 th
May, 2004
C. No.5(154)-Int-
Audit/02, dated
4 th May, 2004
DTRE approvals for ghee/
cooking oil or their raw
materials prior to 22-03-
2004 if not utilized for the
acquisition /import of input
goods stand invalidated.
Condonation of delay by
CBR in payment u/s 73
beyond 120 days--- up to
60 days in all cases and
with permission of
Collector beyond 60 days.
No exemption on waste
cotton. Relaxation in
limitation period to be consi
dered after depositing ST.
Audit guidelines regarding
checks on supplies, purch
ases, creditability etc.
Allotment of Audits to be
made after considering the
pendency position.
1031
1031
1033
1033
1045