Sales Tax Instructions

Sales Tax Instructions, 2009
indemnity bond with post dated cheque is required. Such materials will be
cleared as per conditions contained in Table-I of SRO 552(I)/ 2000 dated
10.8.2000.
(iii) For all those raw materials which presently attract 10% statutory custom duty,
but were included in the erstwhile Notification No. SRO 1147(I)/89, dated
27.11.1989 or 587(I)/ 90 dated 7.6.1990 are also exempt from sales tax but these
imported pharmaceutical raw materials or packing materials will be released
against bank guarantee or indemnity bond with post dated cheque equivalent to
the amount of sales tax involved, in the same manner as provided under
Notification No. SRO 552(I)/2000 dated 10.8.2000, as prescribed in Table-II
and Table-III, respectively.
2. Exemption under S.No.14 and S.No.15 of the Sixth Schedule of the Sales
Tax Act, 1990 is also available for the pharmaceutical raw materials procured locally as
is evident from the above-referred entries.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STT) addressed to all the Collectors of Customs, Central Excise and Sales Tax/Mirpur (AJ&K).
Copy endorsed to Acting Director General of Health Ministry of Health Islamabad, Executive
Director Pharma Bureau, Karachi and M/s Hilton Pharma (Pvt) Ltd., Karachi.]
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C.No.3(9)STP/99(Pt.I) DATED 28 TH AUGUST, 2000
SUBJECT:- SALES OF MACHINERY IMPORTED UNDER SRO. 230(I)/97.
I am directed to refer to your letter No.ST(Tech)/Bond/82/99 /2703 dated
21.3.2000 on the above subject and to state that the issue described in the said letter has