Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STL & P) addressed to all the Collectors of Sales Tax.]
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C.No.1/25-STT/2000 DATED 31 ST MAY, 2001
SUBJECT:-
LEVY OF SALES TAX ON RAW SUGAR MANUFACTURED
BY SUGAR MILLS.
I am directed to refer to your letter No.ST(Tech)Sugar/40/ 2001/3762, dated 14 th
May, 2001 on the above subject and to say that the matter has already been considered in
the Board and it was observed that ‗Gur‘ has traditionally been manufactured all over the
country and is sold commercially as well as is self-consumed.
2. The process of gur making is undertaken in the far flung fields across the
country and at small scales. A vast majority of farmers are unable to maintain any record
due to lack of education. Bringing of gur into sales tax net at trading stage will depend on
enforcement and compliance at retail stage with the passage of time. Therefore the
enforcement of sales tax on Gur was not agreed by the Finance Minister for the time
being.
3. As regards ―brown sugar‖ manufactured in sugar mills, the same
definitely attracts sales tax in terms of section 3 of Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to the Collector of Sales Tax, Peshawar. Copy endorsed to all
other Collectors of Sales Tax.]
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C. NO. 3(72)STP/99 DATED 31 ST MAY, 2001