Sales Tax Instructions

Sales Tax Instructions, 2009
the jurisdiction may be transferred to the Deputy Collector immediately on his joining.
Board‘s letter of even number dated 3.05.2001 may be treated as modified accordingly.
[See also letter 3(5)STP /99(Pt.I), dt 3.05.2001]
[Issued by the CBR, Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Collector (ST) Faisalabad.]
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C. NO. 9(33)STT/62 DATED 6 TH JUNE, 2001
SUBJECT:- ANOMALY IN THE GRANT OF EXEMPTION OF
AGRICULTURAL IMPLEMENTS.
I am directed to refer to your letter No.PAMIMA/047/01 dated 19-5-2001 on the
subject above and say that the exemption given in the Sixth Schedule of the Sales Tax
Act, 1990 or any notification issued thereunder is specific only for items mentioned
therein. Such exemption cannot be stretched to cover any further goods. Therefore, the
exemption on agricultural implements is specific only for such implements and do not
cover parts and components thereof. Hence, your request for grant of exemption on parts
and components of agricultural machinery / implements is regretted.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Nazir Ahmed Alvi, Chairman, Pakistan Agricultural
Machinery & Implements Manufacturers Association, Shahdra, Lahore & copy to all Collectors of
Customs, Sales Tax & Central Excise.]
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C. NO. 3(2)STP/99 DATED 7 TH JUNE, 2001
SUBJECT:-
SALES TO ORDINARY CONSUMERS
I am directed to refer to your letter Ref. No.FC-CBR-ST-01, date the 12 th May,
2001 and to say that the Board‘s letter C. No.1(33)STP/93, dated the 4 th July, 1998
specifically relates to sales genuinely made to an ordinary consumer from the general
public for his final consumption.
2. Industrial gases are primarily raw materials used by business / industrial
concerns. Not only such concerns are not ―ordinary consumers‖ but also sales of such
gases are usually made in bulk quantities, and cannot be formed as retail transactions in
any manner. The demand of your unregistered customers for paying sales tax @ 15%,
only without payment of further tax in terms of Board‘s above quoted letter is not legally
correct and hence not acceptable. The benefit of Board‘s above quoted letter may not be
stretched and mis-interpreted in this manner and sales of industrial goods to such
consumers should be charged @ 16.5% if such consumers are not registered.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Fatima Corporation, Snt John‘s Park, Lahore Cantt &