Sales Tax Instructions

Sales Tax Instructions, 2009
vide Paragraph 2(a) of the Proclamation of Emergency dated the 14 th October, 1999, the
provisions of the Constitution concerning the repeal of Ordinance after the expiry of the
specified periods, shall not affect the continuance and operation of the Ordinances. The
Ordinances shall, therefore, continue in force so long as the Constitution remains in
abeyance. However, any such Ordinance can be withdrawn or amended by the President
or the Governor.
(Ch. Irshad Ahmad)
Secretary
October 18, 1999
All Ministries/Divisions etc. of the Federal Government, Islamabad/ Rawalpindi.
[Copy to all Chief Secretaries of the Provincial Governments, Major General Anis
Ahmad Bajwa, Vice, Chief of General Staff, Chief General Staff Secretariat, G.H.Q., Rawalpindi.]
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(Ghulam Rasul)
Joint Secretary
October, 1999.
No.2(77)STP/95 DATED 19 TH OCTOBER, 1999
SUBJECT:-
LEGAL ANOMALIES/CLARIFICATION.
I am directed to refer to your letter C.No.IV(2)ST/43/98/288, dated 29.06.1999,
on the subject cited above and to reply to your suggestions/queries as under:-
A. With respect to situation pointed out in para (I) of your letter, section 8
of the Act has been suitably amended by adding sub-section (5) to cover
such situations.
B. As for as the term ―Stock in Trade‖ is concerned, the Board reiterates its
meaning, as already, conveyed, as under:-
―Stock in trade‖ shall mean goods and commodities which are purchased
for sales or for conversion into finished products.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Collector of Sales Tax, Lahore. Copy to all the Collectors of Sales Tax/Mirpur
(AJ&K.]
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No.3(15)STP/99(Pt.I) DATED 21 ST OCTOBER, 1999
SUBJECT:-
SALES TAX ON OLIVE OIL AND HONEY.
I am directed to refer to your letter No.FA/Sales Tax/F-3, dated 28.8.1999 on the
subject cited above and to say that natural honey classified under PCT heading 04.09 and
olive oil classified under PCT heading 15.09 cannot be called a medicine in terms of item