Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Asim Majeed Khan, Secretary
(STB&S) addressed to the Collector of Sales Tax, Multan. Copy endorsed to all other Collectors
of Sales Tax.]
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C.No.4/85-STB/97 DATED 24 TH APRIL, 2001
SUBJECT:-
COLLECTION OF SALES TAX FROM STEEL MELTERS AND
STEEL RE-ROLLING MILLS.
Sales tax from the steel melters and steel re-rollers shall continue to be collected
under normal GST regime. It has however, been decided in consultation with the
respective associations that Board‘s letter C.No.4/85-STB/97, dated 18 th September,
1997, C.No.4/93-STB/97, dated 21 st October, 1997 and C.No.4/85-STB/97, dated 25 th
October, 1997, shall be treated to have been superceded with effect from 1 st July, 2000 by
the following revised arrangements of electricity consumption benchmarks:-
(a) Auto/semi-auto re-rolling: 110 (Electricity units for production
of one MT of steel products)
(b) For manual re-rolling 130 (ibid)
(c) For melters. 950 (ibid)
2. For the period from 1 st July, 2000 onwards, the steel melters will pay
arrears on net tax basis @ Rs.700 per metric ton and the steel re-rollers will pay arrears
on net tax basis @ Rs.400 per metric ton. These arrears will be liquidated by the melters
and re-rollers upto 30 th May, 2001. No previous carry forward shall be allowed to be
adjusted or to continue; it shall be treated as neutral (i.e. zero) on the day arrears are
worked on the said scale by the concerned units under confirmation by the respective