Sales Tax Instructions

1. PRINTED STATIONERY
Sales Tax Instructions, 2009
Sales tax paid on printed stationery can be claimed as input provided the same is
purchased/got printed from a registered supplier/printer against valid sales tax
invoice and the same is exclusively usable/used in the producing/business of the
registered person.
2. REFRACTORY MATERIAL
3. SHOES
The refractory materials purchased from registered manufacturers/suppliers
against valid tax invoices and used in the machinery production taxable goods are
admissible for input adjustment.
Shoes are covered under item (9) of SRO.578(I)/98, dated 12.6.1998, therefore,
input tax paid on these shoes cannot be calimed/adjusted.
4. MILLS ROLLERS
5. PAINTS
Sales tax paid on purchase of parts of machinery or on its repairs, can be
claimed/adjusted provided that it is got done from a registered person against
prescribed invoice.
The tax paid on paints and other materials exclusively used for the mill
machinery, can be claimed/adjusted provided the same is purchased from a
registered person against a valid tax invoice. However, paint and other materials
used for the (factory) building is not permissible for input adjustment vide item
(2) of SRO578(I)/98, dated 12.6.1998.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Shahtaj Sugar Mills Ltd., Lahore. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.), CBR.]
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No.3(5)STP/99 DATED 21 ST OCTOBER, 1999
SUBJECT:-
CLARIFICATION REGARDING SALES TAX.
I am directed to refer to your letter C.No.ST/COLL/D/99/6978, dated
12.10.1999, on the subject cited above and to say that a person liable to be registered
under the Act can apply for registration on any date after becoming liable to registration.
While he will be registered from the date of application, he will also have to account for
all of his taxable activities made during the period from the date of becoming liable to
registration upto the date of registration.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Collector of Sales Tax, Islamabad. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.),CBR.]
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