Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter No.ITML/270/01, dated 17 th November, 2000
on the above subject and to say that the issue described in the said letter has been
examined in the Board. The machinery (shuttleless looms) in question was imported
under SRO 500(I)/88 dated 26 th June, 1988, as exempt from sales tax. This notification
did not specify any time and condition for sale/disposal of the machinery imported
thereunder. However, while sale of such machinery would otherwise attract sales tax at
this stage, in this case the machinery imported by one registered person is being sold to
another registered person. After consultation with the Law & Justice Division in the
matter, the Board is pleased to order that the provisions of clause 2(6) of SRO 987(I)/99
dated 30 th August, 1999 may be applied in the subject case.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to M/s Ishaq Textile Mills Limited, Faisalabad. Copy endorsed to
all the Collectors of Sales Tax.]
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C. NO. 19/CS/96-I DATED 1 ST MARCH, 2001
SUBJECT:- VOLUME OF SUMMARIES FOR THE CABINET
My Dear Secretary,
Rule 18(3) of the Rules of Business, 1973 requires that a summary for the
Cabinet should be self-contained, as far as possible, should not exceed two printed pages
and may include, as appendices, only such relevant papers as are necessary for proper
appreciation of the case. It has, however, been noticed that in many cases the limit of
maximum of two printed pages is not being observed by the Ministries and Divisions and
the Information which can easily be embodied in appendices is incorporated in the body
of the summary. Resultantly, the summary exceeds the prescribed number of pages.
2. The Ministries and Division are, therefore, requested to ensure that the
summaries for the Cabinet conform to the standard format as provided under the relevant
rules.