Sales Tax Instructions

Sales Tax Instructions, 2009
2. Law & Justice Division‘s opinion should not be cited or quoted in any
judgment, decision or communication and its copies should also not be given to any unauthorized
person. Law & Justice Division‘s opinion should be dealt within terms of their
O.M. No. F. (26)SOL. I dated 20.07.1976.
[Issued by the C.B.., Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STP), being addressed to the Collector, Collectorate of Sales Tax (West), Karachi.]
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No.3(2)STP/99-Pt.2 DATED 18 TH NOVEMBER, 1999
SUBJECT:-
ISSUANCE OF REGISTRATION EXEMPTION CERTIFICATE
IN FAVOUR OF M/S KARACHI PORT TRUST.
I am directed to refer to your letter No.A/B-(11)/98-99/10688, dated 18.8.1999
on the subject cited above and to say that under section 14 of the Sales Tax Act, 1990,
only those persons mentioned in the said section are liable to registration as are engaged
in making taxable supplies in Pakistan (including zero-rated supplies) in the course or
furtherance of any taxable activity carried on by them.
2. Since Karachi Port Trust imports goods for their own consumption and
no further taxable supply/activity is made by them. Therefore, they are not liable to
registration under section 14 of the Sales Tax Act, 1990, till such time that they engage
themselves in making taxable supplies (including zero-rated supplies) in Pakistan or
engage themselves in any taxable activity as defined in section 2(35) of the said Act.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Chief Accounts Officer, Karachi. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.), CBR.]
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C. NO.1/57-STT/97 DATED 19 TH NOVEMBER, 1999
SUBJECT:- EXEMPTION FROM SALES TAX TO FERTILIZERS UNDER
SIXTH SCHEDULE OF THE SALES TAX ACT, 1990
I am directed to refer to your letter No.SI/MISC/BG/27/98-II, dated 25.09.1999
on the subject cited above and to enclose Ministry of Food, Agricultural and Livestock‘s
OM No.F.4-28/97-Fert., dated 20.03.199 which gives guideline of distinguishing
Agricultural Fertilizer from other Chemical Compounds.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Zahiruddin,
Secretary (STT), addressed to Dr. Manzoor Ahmed, Collector of Customs (Appg.), Customs
House, Karachi. Copy of letter OM No.F4-28/97-Fert, dated 20 th March, 1999 is reproduced
below:-
C. NO.F.4-28/97-FERT DATED 20 TH MARCH, 1999
SUBJECT:
EXEMPTION FROM SALES TAX TO ―FERTILIZERS‖.