Sales Tax Instructions

Sales Tax Instructions, 2009
1139 Sales tax ruling /
instruction No. 11/2003,
dated May, 12 2003-
erroneous clarification.
1140 Detailed minor head for
receipts of central excise
duty collected in the vatmode.
1141 Budgetary measure
(2004-05) raising of
turnover threshold of
manufacturers and
retailers for levy of sales
tax and withdrawal of
turnover tax regime.
C. No.3(19)STP
/2000, dated 30 th
June, 2004
C. No.4(80)STB
/98 (Retail),
dated 30 th June,
2004
C. No.3(11)St-
L&P/2004, dated
30 th June, 2004
1142 Turnover tax. C. No. 3(11) ST-
L&P/2004 dated
30 th June, 2004.
1143 Audit guidelines and
models audit reports.
1144 Representation of M/s.
Honda Fort (Pvt.) Ltd.
1145 Sales tax on laundry
/drycleaners & beauty
parlors
1146 Payment of sales tax by
the oil refineries on the
amount reimbursed by
GOP as guaranteed
minimum profit on their
paid up capital under
import parity pricing
formula.
1147 Implementation of
procedure for payment of
sales tax on fixed value
addition.
1148 Exemption of raw wool
from sales tax under SRO
C.No.1(10)/STA
S /2004. dated 1 st
July, 2004
C. No.3(72)STP
/97 (Pt.), dated
2 nd July, 2004
C. No. 4(80)STB
/98 (Retail),dated
5 th July, 2004
C. No.1(30)STR
/99 (Vol.II),
dated 6 th July,
2004
C. No. 3(12)St-
L&P/2004, dated
8 th July, 2004
C. No. 1/136-
STT/99 dated
Withholding tax shall not
constitute part of the value
of supply in terms of
section 2(46). Letter dt 12-
05-2003 withdrawn.
Head of account for receipt
of central excise duty in
VAT mode on vegetable
ghee and cooking oil.
Enrolled retailers & manufa
cturers, whose annual turn -
over is below Rs.5 million
registered under sec 14 of
their own accord, shall be
de-registered with effect
from July, 2004.
Manufacturers/retailers
with turnover below Rs.5.0
million stand de-registered
without audit.
Audit Guidelines and
Model Audit Reports for
the staff engaged in audit.
Gift items (foot mats etc)
given to purchasers as gifts
/give-away on delivery of
new vehicles is chargeable
to sales tax.
Threshold for laundries /
dry cleaners and beauty
parlors is Rs. 5 million.
Any price paid by oil
marketing companies to oil
refineries shall be value of
supply, any subsidy
received from the govern
ment is not value of supply.
Board‘s letter dt 6.9.2003 is
withdrawn
Payment of ST on the basis
of mandatory minimum
value addition, by
commercial importers.
Sales tax is to be zero-rated
on raw wool classifiable
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