Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), being addressed to M/s. Hunza Ghee Industries Ltd., 31/7/A, Abu Bakar
Block, Garden Town, Lahore.]
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C.No.3(13)STP/2000 DATED 3 RD AUGUST, 2001
SUBJECT:- ISSUES RELATING TO SPECIAL PROCEDURE FOR
JEWELLER‘S RULES, 2001.
I am directed to refer to your letters dated 12 th July, 2001, 16 th July, 2001 and 18 th
July, 2001 on the subject cited above and the discussions in the meetings held in CBR on
16 th July, 2001 and 31 st August, 2001 (please check as meeting date 31 st August and letter
date is 3 rd August), and to say that the issues raised by the Jewellers‘ Associations have
been considered in the Board. The issue-wise discussions taken by the Board are as
follows:-
Issue
Amendment in the definition
of ‗zargar‘
Decision
The present definition of ‗zargar‘ excludes persons
who use machines or equipment except hand tools
or instruments. It has been decided that the
definition of zargar will be amended to bring it in
line with rule 3(3) of the Special Procedure for
Jewellers Rules, 2001.
Option for pre-determined
(maximum) value addition
While the Rules prescribe a minimum 10% value
addition, no maximum can be fixed, as the value
addition varies from item to item. However, the
Collectorates/auditors would normally not use the