Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to the Collector of Sales Tax Lahore. Copy endorsed to all other
Collectors of Sales Tax.]
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C. NO.3/(30) STP/2000(Pt-I) DATED 3 RD JANUARY, 2001
SUBJECT:-
SALES TAX
I am direct to refer to your letter dated 30.10.2000 on the subject cited above and
to say that exemption of sales tax on cement was withdrawn on 5.9.2000 vide Sales Tax
(Amendment) Ordinance, 2000. Consequently supplies of cement became taxable and
adjustment of input tax on procurement of taxable supplies like gas, electricity and
furnace oil used in making such taxable supplies made after 5.9.2000 is admissible
subject to the provisions of Section 7 & 8 of the Sales Tax Act, 1990 read with SRO
578(I)/98, dated 12.6.1998.
2. As regards the second query, it is clarified that since the return for
September, 2000 was already due by 15.10.2000, any claim for the adjustment of input
tax not claimed in that return may be filed under section 66 of the Sales Tax Act, 1990,
and will be dealt with by the Collectorate on merit.
[Issued by CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to Mr. Babar Bashir Nawaz, Chief Operating Officer, Attock cement
Pakistan Ltd., PNSC Building M.T. Khan Road, Karachi & copy to all the Collectors of Sales Tax]
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C. NO.4/(47) STP/98(Pt-II) DATED 3 RD JANUARY, 2001
SUBJECT:-
IMPOSITION OF SALES TAX- COTTON SEED OIL (ANIMAL
RATION).
The undersigned is directed to refer to Directorate General Procurement (Army),
Ministry of Defence‘s Case No. 23-0278-2-0, dated 06.12.2000 on the subject noted
above and to state that vide S. No. 53 of the Sixth Schedule to the Sales Tax Act, 1990
cattle feed falling under PCT Headings No. 2302.1000, 2306.1000, 2306.7000 and
2309.9000 is exempt from sales tax. This includes oil cakes of cotton seed and of maize
(corn) gram used as cattle feed.