Sales Tax Instructions

Sales Tax Instructions, 2009
xii)
Cases which are otherwise deserving, but which warrant some technical
waiver/condonation, should be referred to CBR; and
xiii) The Collectorates should keep SRO-wise account of the amounts
recovered and the amounts forgone in each case, preferably in the
computer, as all work/disposal under these notifications will be
monitored by the Board on monthly basis.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (Sales
Tax-II).]
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C.No.3(9)ST-L&P/2001 DATED 2 ND JULY, 2001
SUBJECT:-
BUDGET 2001-2002 – CLARIFICATION REGARDING.
I am directed to refer to sub-section (13) of section 6 of the Finance Ordinance,
2001, under which several amendments were made in the Sixth Schedule to the Sales Tax
Act, 1990. As already explained in the Sales Tax Budget Instructions 2001-2002, most of
such amendments were necessitated by the creation of a new Chapter 99 in the Pakistan
Customs Tariff. Due to some-eleventh-hour changes in the said Chapter 99, some of the
PCT headings adopted by the Sales Tax Wing in column 3 against Serial Nos.30, 31 and
47 of the Sixth Schedule of the Sales Tax Act, 1990, could not be harmonized with the
finally revised version of Chapter 99. In order to resolve the difficulties which might
occur while allowing sales tax exemptions under the said Serial Nos. of the Sixth
Schedule, Board is pleased to clarify that these headings will be read and applied as per
table given below:-
TABLE
S.
S.No. of
Description
Present
Actual PCT
#
the Sixth
PCT
Headings (to