Sales Tax Instructions

Sales Tax Instructions, 2009
i. By taking input tax adjustment on purchases made by them for the
period, more than 30 days prior to their registration.
ii.
iii.
by taking input tax adjustment on purchase made by them within 30 days
prior to registration but were not in stock as on the date of filing of
application for registration; or
by taking input tax adjustment on purchases for which they did not have
any valid sales tax invoices under section 23 of the Sales Tax Act, 1990.
2. Further, the facility given under SRO 815(I)/98 was restricted for these
Distributors/Wholesalers only, who had applied for sales tax registration upto 31.7.1998
and not for those who did not apply for registration upto that date.
3. You are accordingly requested that information regarding inadmissible
input tax should be obtained from all Distributors/Wholesalers registered in the
jurisdiction of your Collectorate in the following format:-
NAME ADDRESS
REG. NO. OF THE
TAXPAYER
DATE OF
APPLICATION FOR
REGISTRATION
DATE OF FILING
OF 1 ST SALES
TAX RETURN
AMOUNT OF
INPUT TAX
CLAIMED
(1) (2) (3) (4)
AMOUNT OF
INPUT TAX
PERTAINING TO
TAX PERIOD
AMOUNT OF INPUT TAX
PERTAINING TO PERIOD
WITHIN 30 DAYS PRIOR
TO REGISTRATION
AMOUNT OF INPUT TAX
PERTAINING TO PERIOD
MORE THAN 30 DAYS
PRIOR TO REGISTRATION
(5) (6) (7)
4. Recovery action should be initiated against those Distributors /
Wholesalers who have adjusted inadmissible input tax as mentioned in foregoing paras
and a report on the matter may be sent to the Board latest by 31.12.1999.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to the Collector, Sales Tax, Karachi (East)/(West)/Hub /Hyderabad/ Faisalabad/
Multan/Lahore/Gujranwala/ Rawalpindi.]
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C.No.1/207-STT/99 DATED 13 TH DECEMBER, 1999
SUBJECT:-
LEVY OF SALES TAX ON BUTTER AND MARGARINE.
I am directed to refer to the subject cited above and to say that informations have
been received that sales tax is not being charged on Butter (PCT Hdg 04.05) on regular
basis. It is hereby clarified that while Desi Ghee (PCT Hdg 04.05) is exempt under
Sl.No.6 of the Sixth Schedule, butter (PCT Hdg 04.05) and Margarine (PCT Hdg 15.17)
are not exempt from sales tax. Similarly cream, whey (PCT Hdg 04.04), cheese (PCT
Hdg 04.06) and yogurt (other than plain yogurt) are also not exempt from sales tax if sold
in packaged condition bearing brand name/trade marks.