Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter No.24/Info/Intt/W/ 2000/1476, dated 20 th
February, 2001 on the above subject and to clarify that sales tax exemption earlier
available to cement of PCT Heading 25.23 was admissible to all forms and categories of
cement including cement clinkers falling under the said PCT heading.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to the Collector of Sales Tax (West), Karachi. Copy endorsed to
all the Collectors of Customs/Sales Tax.]
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C.No.1(557)S(STJ)/94 DATED 17 TH MAY, 2001
SUBJECT:-
DIRECTIONS CONTAINED IN JUDGEMENT DATED
01.02.2001 PASSED IN WRIT PETITION 13903/94, 10267/95 BY
HONOURABLE LAHORE HIGH COURT LAHORE IN CASES
OF MESSERS M.T.M. INTERNATIONAL BEARING
INDUSTRIES LIMITED V/S FEDERATION OF PAKISTAN
ETC.
I am directed to refer to your letter C.No.Coor.2(156)/94/1057, dated the 24 th
March, 2001 on the subject cited above and to say that the matter has been examined in
consultation with the Customs Wing of CBR and it has been observed that ball
bearings/roller bearings are classifiable under PCT Heading 84.82. Ball bearings in
isolation do not qualify to be a machine, machinery, plant, equipment or apparatus and
cannot be termed as ―machinery‖. Section Note (5) to Section XVI of Harmonized
Commodity Description and Coding System (1996 version), states that:
―For the purpose of these Notes, the expression ‗machinery‘ means any