Sales Tax Instructions

Sales Tax Instructions, 2009
enclosed). The law Division has fixed a date during this month for discussion on
the issue. These grounds may be cited in the appeal: and
The decision of Indian Supreme Court is neither relevant to the case in question,
nor binding on any Court in Pakistan.
[Issued by CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to the Collector, Collectorate of Sales Tax & Central Excise (West),
Karachi].
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C. NO.4/(57)-STB/97-VOL-III DATED 11 TH JANUARY, 2001
SUBJECT:- SALES TAX ON SUGAR—1999-2000.
I am directed to refer to your letter No. PSMA/A-8/2001/003, dated 01.01.2001
on the above subject and to say that the contents of the application have been examined.
SRO 208(I)/98, dated 31.3.1998, exempted such amount of sales tax on sugar as was in
excess of tax leviable at the assessable value notified by the CBR under its Notification
SRO 207(I)/98, dated 31.3.1998. SRO 751(I)/2000, dated 21.10.2000 amended SRO
207(I)/98 and the value of the taxable supply of locally produced sugar was fixed upto
October, 2000. The adjudicating officer has accepted the revalidation/ extension of the
benefit available to sugar mills vide SRO 751(I)/2000.
2. As far as further tax is concerned which is leviable under sub-clause (1A)
of section 3 of the Sales Tax Act, supplies made to un-registered persons are subject to
further tax (prior to Finance Ordinance, 2000 rate of further tax was 3 %) at the rate of
1.5 % of the value and it remains unaffected by SROs 207(I)/98 & 208(I)/98. These
SROs do not apply to further tax. Hence perception of PSMA is un-founded and legally
not correct.
[Issued by CBR., Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(STB), addressed to Mr. K. Ali Qazilbash, Secretary General, Pakistan sugar Mills Association,
Rashid Plaza, Jinnah Avenue, Islamabad}
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C. NO.1/(16)STR/2000 DATED 12 TH JANUARY, 2001
SUBJECT:- SALES TAX REGISTRATION OF CUSTOMS AGENTS.
I am directed to refer to your letter C. No. 11(68)REG-HQ 2000 dated
28.10.2000 on the subject noted above and to clarify that sales tax levied on services
provided or rendered by service providers, including ―custom agents‖ under the
Provincial Sales Tax Ordinances was in lieu of Central Excise duty thereon as an agreed
policy decision between the Federation and the Provinces.
2. The term ―custom agents‖ was defined in section 2(14) of the Central
Excises Act, 1944 as ―a person licensed as an agent under the Customs Act, 1969 (IV of
1969), and the rules made there under for the transaction of any business relating to the