Sales Tax Instructions

Sales Tax Instructions, 2009
with supportive documents, balance amount shall automatically be paid and the
scrutiny/verification formalities shall be completed subsequently. The condition of same
state goods or continuous chain invoices is also applicable subject to the provisions of
STGO 3/2000 dated 31.08.2000.
[Issued by the CBR., under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (STP),
addressed to the Collector, of Sales Tax, Faisalabad & copy to the Collector of Sales Tax &
Central Excise, Peshawar, Rawalpindi, Gujranwala, (East) Karachi, (West) Karachi, Lahore,
Multan, Hyderabad, Quetta, Faisalabad & Secretary (Sales Tax Education), C.B.R..]
*******
C. NO.3(2)STP/99 (Pt.-2) DATED 26 TH OCTOBER, 2000
SUBJECT:-
SALES TAX REFUND.
I am directed to refer to your letter C. No. I.Aud/CA/M-27/2000/408 dated
28.09.2000 addressed to Member (Customs) on the subject cited above and to state that
all government departments and public sector organizations are required to purchase
taxable goods only from registered persons against tax invoices and on payment of sales
tax. While only a sales tax invoice issued by the registered person may be sufficient in
case of established and recognized suppliers, in case of new suppliers, a copy of the sales
tax Registration Certificate and latest sales tax return may be demanded. In doubtful
cases, the documents may be referred to the Collectorate of Sales Tax having jurisdiction
over the registered person (supplier) for verification.
[Issued by the CBR., under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (STP),
addressed to the Chief Auditor, Karachi Port Trust, (Audit) Department, Karachi & copy to the
Collector of S T &CE Peshawar, Rawalpindi, Gujranwala, (East) Karachi, (West) Karachi,
Lahore, Multan, Hyderabad, Quetta, Faisalabad & Secretary (Sales Tax Education), CBR ]
********
C.No.3(15)STP/99 DATED 26 TH OCTOBER, 2000
SUBJECT:- LEVY OF SALES TAX ON GOODS PRODUCED BY VENDORS
FROM THE RAW MATERIAL SUPPLIED BY THE
PRINCIPALS IN TERMS OF SALES TAX GENERAL ORDER
NO.1/1998.
I am directed to refer to your letter C.No.ST(Tec)Vendors/36/ 99/1294 dated
9.2.2000 on the subject cited above and to state that the matter has been examined in the
Board in consultation with Law & Justice Division and it is clarified that:-
(i)
Since the supplies made by local registered manufacturers/ suppliers for
the purposes mentioned in the said S.NO.41 are also exempt from sales
tax provided the other conditions prescribed therein are satisfied, the
registered vendors of Ghazi Barotha Contractors will therefore, not
charge sales tax on the goods manufactured out of the raw materials