Sales Tax Instructions

Sales Tax Instructions, 2009
loose business/market and registered persons would get encouraged through this
incentive.
2. Copies of the Finance Division‘s Circulars dated 21.05.1998 and dated
18.04.1998 are enclosed.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
(STP), being addressed to Lt. Col. Mr. Muhammad Waqar Aslam, General Headquarters, GHQ,
Rawalpindi]
********
C. NO.3(9)STP/99 (Pt-II) DATED 9 TH MARCH, 2000
SUBJECT:-
CLARIFICATION REGARDING SALES TAX EXEMPTION ON
PLANT AND MACHINERY.
I am directed to enclose a copy of letter No. BEL/MKTG/CBR/ST /2000, dated
22.2.2000, along with its enclosures received from M/s. Brothers Engineering (Pvt.)
Limited on the subject cited above and to state that you may please ensure that the matter
is decided on merit keeping in view the provisions of SRO. 230(I)/97, dated 29.03.1997,
and after giving proper opportunity of hearing to the applicants. The facts pleaded by the
applicants and the viewpoint of DRRA may be thoroughly examined before ascertaining
whether or not be machinery, equipments and parts / spares supplied by the applicants
qualify for the benefit of the said notification.
[Issued by the CBR, Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), addressed to the Collector, ST & CE, Lahore & copy to M/s. Brothers Engineering
(Pvt.)Ltd., Lahore.]
********
C. NO.3(34)STP/98 DATED 15 TH MARCH, 2000
SUBJECT:-
SALES TAX
I am directed to refer to your letter No.PCDA-001-12-99, dated 04.12.1999, on
the subject cited above and to say that the provisions of SRO 815(I)/98, dated 20.07.1998
were very clear. Only such stocks were entitled to the exemption under the said
notification, which were declared in the prescribed format along with an application for
registration during the period from 12.06.1998 to 31.07.1998 or by 31.07.1998, which
ever was later. Incorrect and false declarations were liable to penal action under section
33 and 37A of the Sales Tax Act, 1990.
2. Further @ 1% was chargeable w.e.f. 1 st July, 1998 as announced in the
Budget, 1998-99. As regards the change in the rate of sales tax from 12.5% to 15% it was
effective from 1 st December, 1998. No argument for non-payment of further tax or nonpayment
of sales tax at enhanced rate on and from the said effective dates is acceptable
under the law.
3. As regards the APCPDA‘s request for issuance of separate invoicing
rules for distributors, Board is of the view that since GST coverage is increasingly