Sales Tax Instructions

Sales Tax Instructions, 2009
return may be demanded. In doubtful cases, the documents may be referred to the
Collectorate of Sales Tax having jurisdiction over the registered persons (suppliers) for
the verifications.
[Issued by the C.B.R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STL & P), addressed to the Collector of Military Accounts (CMA), Ministry of Defence,
Rawalpindi and copy to Mr. S. Ahmed Abid, Assistant General Manager (Finance, Procurement &
Materials Management, Rawalpindi, all Collectors of Sales Tax and Mr. Mohammad Tahir, CMA
(ISO), Rawalpindi.].
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C. NO.2(3)STP/99 (Pt.II) DATED 25 TH JANUARY, 2001
SUBJECT:- CLARIFICATION WITH REGARD TO SALES TAX INVOICE
CALCULATION AND INPUT CLAIM.
I am directed to refer to your letter no. Nil, dated 6.12.2000 on the subject cited
above and to say that you should issue sales tax invoices on the value of supply as
defined in section 2(46) of the sales Tax Act, 1990. In case the raw materials are
purchased on payment of sales tax you may take input adjustment in accordance with the
provisions of sections 7 and 8 of the Sales Tax Act, 1990 (copies enclosed). Under these
provision, sales tax is chargeable on total consideration received from the buyer, which in
your case is Rs. 15,00,000/- (Rs. 1.5 million).
2. Input adjustment cannot be claimed on vehicles as per SRO 578(I)/98,
dated 12.06.1998.
[Issued by the C.B.R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STL & P), addressed to Mr. Ikram Rasheed, Managing Director, Mustehkam
Construction, Islamabad & copy to all Collectors of Sales Tax.]
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C. NO.2(1)STP/2000 (Pt.II) DATED 26 TH JANUARY, 2001
SUBJECT:- EFFECT OF SALES TAX ON AUTO LOOM INDUSTRY.
The undersigned is directed to refer to Chief Executive‘s Secretariat U.O. No.
3966/DS(D-3)/2000, dated 05.01.2001 on the subject noted above and to say that the
proposal of Dr. Kamran Khan have been examined in this Wing. The requisite comments
are as under:--