Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:- ADJUSTMENT OF INPUT TAX PAID ON
STOCKS/PURCHASES AGAINST OUTPUT TAX ON CEMENT
DUE TO NEW LEVY ON 5.9.2000—REQUEST TO ISSUE A
CLARIFICATION.
It has reliably learnt that after withdrawal of exemption of sales tax on cement
w.e.f. 05.09.2000 the cement manufacturers have availed inadmissible input tax on
goods/stocks procured prior to the withdrawal of exemption, electricity bills and gas bills
without any legal justification, outside relevant tax period or without proper invoices.
2. You are therefore requested to report whether any inadmissible input
adjustment has been made by such cement manufacturers in your jurisdiction, and if so,
appropriate legal action may be taken under intimation to the Board.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), being addressed to the Collector, Collectorate of Sales Tax
&CentralExcise,Peshawar/Rawalpindi/Gujranwala/(East)Karachi/(West)Karachi/Lahore/Collect
orate of Customs, Sales Tax & Central Excise, Multan/ Hyderababd/ Quetta/ Faisalabad and
Collectorate of Sales Tax, Faisalabad.]
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C.No.3(1)STP/2000(Pt.2) DATED 29 H MARCH, 2001
SUBJECT:-
CUSTOM DUTY/SALES TAX ON MINERAL WATER IMPORT.
I am directed to refer to your e.mail dated 24 th February, 2001 on the subject
cited above and to say that sales tax is chargeable on the import as well as domestic
supply of water sold under brand name or trade mark at the rate of 15% subject to the
facility of input tax adjustment. Unbranded and non-trade marked water is exempt from
sales tax vide Serial No.3(viii) of the Sixth Schedule to the Sales Tax Act, 1990. In case
you need any further clarification, you may please contact the nearest Collectorate of
Sales Tax.
for reply.
2. Your query regarding customs duty is being forwarded to Customs Wing