Sales Tax Instructions

Sales Tax Instructions, 2009
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C.No.1(43)STR/99 DATED 19 TH FEBRUARY, 2000
SUBJECT:-
SALES TAX CIRCULAR NO.1/2000.
The Central Board of Revenue is pleased to rescind Circular No.2/1999 dated
14.9.99 and No.3/1999 dated 20.9.99 with effect from the dates of their issuance. As a
result, the Development Tax shall be deemed never to have remained applicable for a
single day.
Tax) .]
[Issued by the CBR, Islamabad under the signature of Mr. Lutfullah Virk, Chief (Sales
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C.No.1/72-STT/96 DATED 19 TH FEBRUARY, 2000
SUBJECT:-
MEETING OF DELEGATION OF PAKISTAN TANNERS
ASSOCIATION WITH YOUR GOODSELF ON 16.11.1999 IN
OFFICE OF EPB.
I am directed to refer to your letter C.No.PTA-105/99/1867, dated 20.11.1999 on
the above subject addressed to Federal Minister for Commerce, Industry and Production
Islamabad and to say that the matter regarding levy of sales tax on raw hide and skins
was examined in depth and it is held that ―Hides & Skins‖ (of PCT chapter 41) are not
covered by Sl.No.2 of the Sixth Schedule to the Sales Tax Act, 1990, as ―Agricultural
produce of Pakistan, not subjected to any further process of manufacture‖. Being not
otherwise exempt under any of the provisions of section 13 of the Sales Tax Act, 1990 or
under any of the entries in the Sixth Schedule thereof, the supply of ―Hide & Skins‖ are
liable to sales tax. The viewpoint of the Central Board of Revenue was also confirmed by
Law & Justice Division.
2. Regarding withdrawal of Show Cause Notices issued to some member of
Pakistan Tanners Association as referred to in para 5 of the record note (issued by the