Sales Tax Instructions

Sales Tax Instructions, 2009
2. You are therefore requested to ensure that sales tax is being collected on
sales taxable item in general and on the non-exempt butter and margarine in particular.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Zahir-ud-Din,
Secretary( STT), addressed to all the Collectors of Sales Tax. Copy endorsed to Secretary (STE),
CBR.]
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No.4(47)STB/98-Pt.II DATED 14 TH DECEMBER, 1999
SUBJECT:-
GENERAL SALES TAX.
I am directed to refer to your letter No.1557/40/S.Tax/DGDP-1, dated 23.7.1999
on the above subject and to say that no decision with regard to the chargeability of sales
tax on supply of coal is pending with the Federal Government. Sales tax was levied on
Coal in the budget for financial year 1994-95 and no exemption, for any period, has ever
been granted on the said commodity since then. You are, therefore, advised to please:-
(a)
(b)
ask the PMDC to charge sales tax and issue prescribed tax invoice as and
when any supply is made to DGDP; and
not to accept any supply from M/s Ishrat Aziz & Co (being not registered
under the Sales Tax Act) without prescribed sales tax invoice being
violative of the provisions of Sales Tax Act, 1990.
2. However, in case any coal has been procured by the DGPD and the
amount of sales tax on such ―Coal‖ has been deducted by the MAG/CMA, such amount
of sales tax may immediately be transferred to the Federal Government Head of account
No.‖0220000-Sales Tax‖ of the Collectorate of Sales Tax, Quetta (at Hub).
[Issued by the CBR, Islambad under signature of Mr.Muhammad Tahir, Secretary (STP).
addressed to Directorate General Defence Purchase, Rawalpindi,, copy endorsed to the Secretary,
Ministry of Industries & Production, Islamabad. PMDC, Quetta, may be advised to issue the
prescribed tax invoices for their sale/supply of coal. The sales tax due may also be deposited by
them in the designated NBP branches through the prescribed monthly Return-cum-Payment
Challans. Also endorsed to DCMA (Defence Purchase), Rawalpindi and Collector of Sales Tax,
Hub (Baluchistan).]
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C.No.1/253-STT/99 DATED 14 TH DECEMBER, 1999
SUBJECT:-
SECTION 3(1A) OF THE SALES TAX ACT, 1990 AS AMENDED
BY SALES TAX (AMENDMENT) ORDINANCE, 1999.
I am directed to refer to your letter No.CT.886 dated 11.11.1999 on the above
subject and to say that ―lubricating oil‖ and ―greases‖, if classifiable under PCT Heading
27.10, are covered under the term ―petroleum products‖ and are not liable to the payment
of further tax under clause (iv) of sub-section-3 of section 3(1A) of Sales Tax Act, 1990.