Sales Tax Instructions

Sales Tax Instructions, 2009
rendering taxable services and presently licensed under Central Excises Act, 1944. A
copy of the letter from the office of the Auditor General Pakistan bearing
No.230/14/BC/1-7/92-Vol-IV dated 19.08.2000 together with a copy of collection
pertains to the following three services on which a notification and section 3 of the
Central Excises Act, 1944 will be issued shortly;
(i)
(ii)
(iii)
Domestic travel by Air and Train (Air-conditioned sleepers/parlours and first
class sleepers);
Domestic carriage of goods by air; and
Telecommunication services.
[Issued by the CBR., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(STR), addressed to all the Collectors.] Copy of letter No.230/14/BC/1-7/92-Vol-IV, dated 19 th
August, 2000 is reproduced below:-
CHART CLASSIFICATION COLLECTION SLIP NO.167
NO.230/14/BC/1-7/92-VOL.-IV DATED 19 TH AUGUST, 2000
In pursuance of Revenue Division (CBR) Islamabad letter No.4(80)STB/98-Retail(pt) dated
11.08.2000, a new detailed head is opened in the Chart of Classification of the Federal / Provincial
Governments‘ accounts as under:-
Major head 0200000 Indirect Taxes (on commodities and transactions)
Minor head (New) 0220000 Sales Tax
Detailed head 0226000 Sales Tax on Services levied as Central Excise Duty in
VAT-mode.
[Issued by the Auditor General of Pakistan, under the signature of Mr.Muhammad
Khalil, Assistant Auditor, General Accountants.]
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C. NO.3(28)STP/2000 DATED 31 ST AUGUST, 2000
SUBJECT:-
EVASION OF SALES TAX AND CENTRAL EXCISE DUTY BY
BEVERAGE MANUFACTURERS
I am directed to enclose a copy of Collector of Sales Tax & Central Excise,
Karachi (West) letter C. No.1(6)-Collector/STW/CBR/2000, dated 10.05.2000 and to
state that while examining the proposal of the Collector regarding change in the
definition of ―retail price‖ under section 2(27), Member (Sales Tax) has been pleased to
observe as under:-
(i)
(ii)
(iii)
What is the definition of ―retail price‖ in Central Excise laws and how it has
been interpreted/enforced over the year?
If Collector‘s proposal is accepted, how would the ―manufacturer‖ collect
(and then pay) sales tax on the actual retail price to be charged by retailers
from the consumers?
How would the retail tax operate at the level of retailer if the sales tax has
already been charged and paid at the actual retail price at the time of supply
by the manufacturer to his distributor?