Sales Tax Instructions

(ii)
Sales Tax Instructions, 2009
imported by the principal without payment of sales tax (under tax
exemption).
As regards the expression ―non-taxable‖ raw material used in clause (v)
of Sales Tax General Order No.1 of 1998, dated 17.6.1998, Board is of
the view that it means the raw materials which are exempt from sales tax.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP) addressed to the Collector of Sales Tax & Central Excise, Peshawar. Copy
endorsed to all the Collectors of Sales Tax & Central Excise and Secretary (ST-Coord), CBR.]
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C. NO.1(31)STR/99 DATED 27 TH OCTOBER, 2000
SUBJECT:-
NATURAL GAS BILLING.
I am directed to refer to your letter No. AM/442/G-04-10, dated 15-10-2000 on
the above subject.
2. The contents of your letter have been examined in light of the relevant
provisions of the Sales Tax Act, 1990, especially sub-section (44) of section 2 thereof and
it is found that supply in your case shall be deemed to have taken place at the time when
payments are made to you by your buyers, irrespective of the fact as to when you
‗transmit‘ the gas to them. Therefore, all the payments/considerations you receive
against any prospective sale or supply is liable to be charged to sales tax @ 15% and it
shall be accounted for in the tax period, during which such payments are made to you.
3. You are therefore advised to adhere to the laid down provision of the
Sales Tax Act, 1990.
[Issued by the CBR., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(STR), addressed to Mr. Perveiz Usman, General Manager (Finance), Mari Gas Company
Limited, Islamabad & Collector of Sales Tax & Central Excise, (East) Karachi; the Collector of
Customs, Sales Tax & Central Exercise, Rawalpindi.]
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C. NO.2(77)STP/95 DATED 2 ND NOVEMBER, 2000
SUBJECT:-
CLARIFICATION REGARDING ADMISSIBILITY OF INPUT
TAX
I am directed to refer to your letter C.No.5(1)A.R/2000/1091/1105 dated
06.10.2000 on the subject cited above and to inform that the core issue in the case is that
the party had originally claimed and adjusted input tax without holding bill of entry,
which was an illegal act. After adjudication, the amount so adjusted was recovered form
them. However, they again illegally adjusted the same. Now this amount again has to be
recovered from the party.