Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO. 1/64-STT/2000 DATED 10 TH DECEMBER, 2001
SUBJECT:-
EXEMPTION OF SALES TAX ON GIFT ITEMS
I am directed to refer to your letter dated 30 th October, 2001 on the subject noted
above and to say that the issue has already been considered by the Monitoring Committee
for Humanitarian Assistance to Afghan Refugees in its meeting held on 15.11.2001 and
against considered by the Steering Committee for Humanitarian Assistance to Afghan
Refugees in its meeting held on 21.11.2001.
2. It has been decided by the Monitoring Committee as well as by the
Steering Committee for Humanitarian Assistance to Afghan Refugees that names of
NGOs and Aid Distributing Agencies will not be included in SRO No.712 (I)/2001, dated
16 th October, 2001.
3. However, the NGOs, aid distributing agencies and other welfare /
charitable organizations may avail the facility envisaged in the said SRO by making
purchases for supplies to Afghan Refugees through the six United Nations agencies
namely, UNIECEF, UNDP, WHO, WFP, UNCHR and International Red Cross as have
been notified in the said SRO.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Ms. Marina Faraz, Administration Manager, Save the Children
(UK), House No.52, A/2, Street 54, F-74, Islamabad & copy to all Collectors of Customs, Sales
Tax & Central Excise.]
********
C. NO. 3(9)STP/99 DATED 13 TH DECEMBER, 2001
SUBJECT:-
REQUEST FOR EXEMPTION FROM PAYMENT OF SALES
TAX UNDER THE IMPORT OF PRE-ENGINEERED /
FABRICATED BUILDING UNDER SRO NO 987(I)/99, DATED
30.08.1999.
I am directed to refer to your letter No.MTCL/MA/2952/IMP, dated 29.11.2001
on the subject cited above and to say that the prefabricated building being imported by
M/s. Master Tiles is not plant or machinery operated by power, and therefore cannot be
allowed exemption under the SRO. 987(I)/99, dated 30.08.1999, the Board, therefore,
regrets that it cannot acceded to your request for exemption.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Master Tiles & Ceramic Industries Ltd., Gujranwala and
copy to all the Collectors of Sales Tax & Central Excise.]
********