Sales Tax Instructions

(iv)
Sales Tax Instructions, 2009
Sales tax is to be charged on duty paid value, as per provisions of section
2(46) of the Sales Tax Act, 1990.
3. You are, therefore, advised to issue proper sales tax invoice after calculating the
correct value of supply, and to properly follow the law and procedure laid down in the
Sales Tax Act, 1990 and rules made thereunder.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to Mr. S. Waqar Aizaz, Consultancy & Advisory Services, University
Road, Gulshan-e-Iqbal, Karachi & copy to the Collector of Sales Tax & Central Excise,
Rawalpindi, Gujranwala, (East) Karachi, (West) Karachi, Lahore, Multan, Hyderabad, Quetta,
Faisalabad.]
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C. NO.1(33)STP/93 (Pt.-III) DATED 12 TH OCTOBER, 2000
SUBJECT:-
SALES TAX AMNESTY SCHEME & REGISTRATION AS
―SUPPLIERS‖.
I am directed to refer to your fax letter No. Nil, dated 11.10.2000 on the subject
cited above and to clarify that the ―suppliers‖ fall in the category of ―wholesaler‖ as
defined under section 2(47) of the Sales Tax Act, 1990. Thus ―suppliers‖ can also benefit
from the sales tax amnesty scheme under SRO 614(I)/2000, dated 02.09.2000.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to Mr. A. Hussain, General Secretary, Traders of Pakistan (Suppliers
Wing), 7/E Edgerton Road, Lahore & copy to the Collector of Sales Tax & Central Excise,
Peshawar, Gujranwala, (East) Karachi, (West) Karachi, Lahore, Multan, Hyderabad, Quetta,
Faisalabad.]
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C.No.3(18)STP/2000(Pt-III) DATED 13 TH OCTOBER, 2000
SUBJECT:-
APPLICATION OF SALES TAX ACT , 1990 TO BAKERIES.
I am directed to refer to your letter No.Nil dated 15.8.2000 and to inform you that
under section 2(28) of the Sales Tax Act, 1990 a retailer cannot be a manufacturer,
producer or an importer. The processes of cooking, preparing and baking food fall within
the ambit of manufacturing. Hence you have to get yourself registered as manufacturer if
your annual turnover is beyond Rs.2.5 million, but if it is between Rs.0.5 million to
Rs.2.5 million, you have to get yourself enrolled with the Collector of Sales Tax having
jurisdiction.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST) addressed to M/s Kitchen Cuisine, Islamabad. Copy endorsed to all the Collectors
of Sales Tax & Central Excise.]
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C.No.1(33)STP/93(Pt-III) DATED 14 TH OCTOBER, 2000
SUBJECT:- STOCK DECLARATION-SRO.614(I)/2000 DATED 2.9.2000.