Sales Tax Instructions

Sales Tax Instructions, 2009
admissible where the tax has been passed on to the consumers. Therefore, Board regrets
its inability to accede to your request.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Pervaiz A. Sankhla, GM (Investment Promotion), Ministry
of Industries & Production, Karachi & copy to all the Collectors.]
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C. NO.3(2)STP/99 DATED 22 ND DECEMBER, 2000
SUBJECT:-
ADJUSTMENT OF INPUT TAX UNDER SECTION 7 OF THE
SALES TAX ACT, 1990
I am directed to refer to your letter No. Nil, dated 11.11.2000 and to state that if
taxable goods are imported by ―M/s. Dewan Mushtaq Group‖, i.e. if invoice, bill of
lading and bill of entry are in the name of Dewan Mushtaq Group, being importers, they
are clearly involved in taxable activities and are thus required to be registered under the
Sales Tax Act, 1990. The subsequent supplies made by M/s. Dewan Mushtaq Group to
M/s. Dewan Farooq Motors shall be made against tax invoice.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Dewan Farooque Motors Ltd., Dewan Center, Karachi &
copy to the Collector of Customs, Appraisement / Port Qasim, Karachi, (West) Karachi, Lahore,
Multan, Hyderabad, Quetta, Faisalabad & Secretary (Sales Tax Education).
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C. NO.1/56-STT/98 DATED 23 RD DECEMBER, 2000
SUBJECT:-
EXEMPTION OF SALES TAX ON IMPORT OF CKD KITS OF
TRACTORS VIDE SR. NO. 49 OF THE SIXTH SCHEDULE OF
THE SALES TAX ACT, 1990
The undersigned is directed to refer to your letter Ref. No.0247/2000/883, dated
30.11.2000 on the subject cited above and to clarify that in terms of S. No. 40 of the Sixth
Schedule to the Sales Tax Act, 1990 read with SRO 502(I)/94, dated 09.06.1994,
exemption of sales tax is available on all such components forming part of CKD kits, if
imported by recognized manufacturers in accordance with the deletion programme
approved by the Ministry of Industries and Central Board of Revenue, upto the maximum
quantity allowed to them in their Form ‗S‘ regardless of the fact whether these are
imported in one consignment or in more than one consignment. However, the exemption
is not admissible on such individual parts / components which are not part of CKD kits or
are not imported as per approved deletion programme.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to M/s. Al-Ghazi Tractor Ltd., Abbasi Shaheed Road, Karachi.]
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