Sales Tax Instructions

Sales Tax Instructions, 2009
WHEREAS it is expedient further to amend the Sales Tax Act, 1990, for the
purposes hereinafter appearing;
AND WHEREAS, the National Assembly and the Senate stand suspended in
pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and
the Provisional Constitutional Order No. 1 of 1999;
AND WHEREAS, the President is satisfied that circumstances exist which
render it necessary to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the
fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999,
read with the provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise
of all powers enabling him in that behalf, the President of the Islamic Republic of
Pakistan is pleased to make and promulgate the following Ordinance:-
1. Short title and commencement.- (1) This Ordinance may be called the Sales Tax
(Amendment) Ordinance, 2001.
(2) It shall come into force from September 1, 2001.
2. Amendment in the Sixth Schedule of Sales Tax Act, 1990.- In the Sales Tax
Act, 1990, in the Sixth Schedule, the following amendments shall be made:-
(a) "In Serial No. 17, the entries relating thereto in columns (2) and (3)
shall be omitted;
(b) In Serial No. 54, the entries relating thereto in
Columns (2) and (3) shall be omitted.‖
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General
( PERVAIZ MUSHARAF )
President
C.No.3(54)STP/99 DATED 6 TH SEPTEMBER, 2001
SUBJECT:-
LEVY OF SALES TAX ON DISPOSAL OF ASSETS.
I am directed to refer to the subject cited above and to say that it has come to the
notice of the Board that in some cases sales tax is not being charged on the disposal of
assets, including old and used plant and machinery, vehicles and scrap, by the registered
persons, on the ground that such disposal is not part of the ‗regular and continuous