Sales Tax Instructions

Sales Tax Instructions, 2009
PATA. 27 th June, 2005 prior to 12.06.04 to be disc
harged before release of
their consignments of oil.
1290 Zero-rating of sales tax
fire fighting equipment.
1291 Special procedure for
payment of sales tax by
steel sector on minimum
value addition basis.
1292 Sales tax amnesty under
SRO 520(I)/2005 dated
06.06.2005 – M/s Medora
of London & General
Cosmetics (Pvt) Ltd.
1293 Special procedure for
payment of sales tax by
commercial importers on
value addition.
1294 Clarification with regard
to SRO 530(I)/2005 and
SRO 527(I)/2005, both
dated 06.06.2005.
1295 Zero-rating of surgical
goods under SRO
621(I)/2005 dated
17.06.2005.
1296 Sales tax exemption on
local supplies i.e. parts for
imported plant,
machinery and equipment
used by textiles, apparel
& knitwear industry.
1297 Exemption of sales tax on
import of equipment.
1298 Permission to supply
goods chargeable to sales
tax at retail price in preprinted
packing material.
C. No. 3(12)ST-
L&P/04 dated
27 th June, 2005
C. No. 4(85)STB
/97 dated 27 th
June, 2005
C.No.4(18)STM/
2003, dated 28th
June, 2005
C. No. 3(12) ST-
L&P/04, dated
29th June, 2005
C. No. 5/8-STB/
2005. dated 4 th
July,2005
C. No. 5/8-STB/
2005. dated 4 th
July,2005
C. No. 3(5) St-
L&P/05 dated 4 th
July,2005
C. No. 5/8-STB
/2005. dated 5 th
July, 2005
C. No.5/9-STB
/2005. dated 8 th
July, 2005
Collectorates to apprise of
the practice of charging tax
on supply of fire fighting
equipment.
ST to be calculated on
electric consumption by the
steel melters and electricity
and gas consumption by the
steel re-rollers.
Case may be treated u/s
36(2), unless the there is
enough evidence for
proving legality and mensrea
in a court of law,
Concept of carry forward in
the return for commercial
importers prior to budget
2004-05 was indicative of
carry forward for
accounting purposes only.
Electrical Transformers &
Switch gears are zero-rated
under SRO 530(I)/2005 but
not transformer oil.
In SRO 621(I)/2005 the
term ‗surgical goods‘ shall
mean and cover surgical
instruments only.
Parts of zero-rated plant/
machinery/ equipment shall
qualify for zero-rating at
the time of import as well
as on local supplies under
SRO 530(I)/2005.
‗Scanner & Image Process
ors‘ of PCT 9010.1000
qualifies for zero-rating
under SRO 530(I)/2005.
For 3 rd schedule items
extension upto 31.07.05 is
given to exhaust unconsum
ed stocks of goods/packing
1235
1235
1236
1237
1237
1238
1238
1239
1239