Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter No.104/ST/DIV-I/Accp-I.B/E/2001, dated
17.11 2001, on the subject cited above and to say that SRO 987(I)/99, dated 30.08.1999
notifies the plant and machinery for the purpose of exemption under S. No.44 of the Sixth
Schedule to the Sales Tax Act, 1990. The plant and machinery has been defined in
clauses (a) to (d) of para 1 of the notification. As for parts, only such component parts of
machinery as are spares for use in or with such machinery and excluding maintenance
spares for current use have been allowed exemption. M.S. plates, although may be used
in making tanks of the refinery, cannot be termed as component parts of machinery,
identifiable for use for or with machinery. Therefore, the viewpoint of the Collectorate in
this regard is correct.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Sales Tax Central Excise, (East)Karachi/ & copy
to Collector of Sales tax & Central Excise, Peshawar, Rawalpindi, Gujranwala, (East)Karachi,
(Wes)Karachi, Lahore, Hyderabad, Quetta, Faisalabad, Multan.]
********
C. NO. 1/6-STT/2001 DATED 28 TH NOVEMBER, 2001
SUBJECT:- IMPOSITION OF SALES TAX ON SPECTRABAN ULTRA 28
I am directed to refer to your letter dated 6th November, 2001, on the subject
cited above and to say that Board has already ruled vide letter of even number dated 18.8
2001 that ‗Spectra ban Ultra‘ (PCT-3304.9910) sunscreen is not exempt from sales tax.
The item has been chargeable to sales tax w.e.f. 16.08.1999 (copy of Board‘s letter of
even number dated 21.11.2001 enclosed). You are therefore advised to pay sales tax on
all supplies of this product accordingly.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), being addressed to M/s.Stiefel Laboratories Pakistan (Pvt,.)Ltd., 2K-1,
Model Town, Karachi.]
********
C. NO. 3(65)STP/97 (VOL-1) DATED 5 TH DECEMBER, 2001
SUBJECT:-
PENDING REFUND OF INPUT TAX PAID ON YARN
I am directed to refer to your letter C. No.Coll.Off/Misc/2001/2342, dated 31 st
May, 2001, on the above subject and to say that the Collector‘s view that the principle of
continuous chain tax invoices was introduced only with SRO 417(I)/2000, dated
20.06.2000 is correct.
2. Since the case of the football manufactures pertain to the period prior to
SRO 417(I)/2000, equity demands that the same treatment be given to football