Sales Tax Instructions

Sales Tax Instructions, 2009
the Sales Tax Act, 1990. However, all goods which have not been specifically exempted
under the Sixth Schedule to the Sales Tax Act, 1990 or any notification issued
thereunder, are liable to tax.
2. Since no exemption is presently available on import of paper, sales tax is
to be paid on its import. It may be mentioned that, under S.No. 20 of the Sixth Schedule
to the Sales Tax Act, 1990, the Holy Quran, complete or in parts, with or without
translation, audio and video cassettes recorded with Quranic verses and other holy books
are exempt from sales tax.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfq Ahmed
Tunio,Secretary,(ST-L & P) addressed to M/s Qudrat Ullah & Co. Copy endorsed to all the
Collectors of Sales Tax.]
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C.No.1/57-STT/97-Pt DATED 14 TH NOVEMBER, 2001
SUBJECT:-
LEVY OF SALES TAX ON SUPPLIES OF UNSOLD STOCK
HELD BEFORE 2.9.2001 MADE BY IMPORTERS AND
MANUFACTURERS OF FERTILIZER OTHER THAN UREA
FERTILIZER.
I am directed to refer to your letter dated 31 st October, 2001 on the subject cited
above and to say that sales tax exemption was withdrawn from fertilizers other than urea
fertilizers on 2 nd September, 2001. There is no exemption on supplies of such fertilizers
made by a manufacturer or importer, even if the goods were imported or manufactured
before withdrawal of exemption. Thus, unsold stocks lying with manufacturers and
importers on 1 st September, 2001 are liable to sales tax on their supply.