Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST L&P addressed to Mr. Ashfaq Patel, Director M/s Irfan Ashfaq & Company (Pvt)
Ltd.,Suite No.701, 7 th Floor, Ismail Trade Centre,Rambhard Street,Jodia Bazar,Karachi-74000.].
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SALES TAX RULING/INSTRUCTION No.6/2002
C.No3(9)STP/99 DATED 15 TH JANUARY, 2002
SUBJECT:-
CHARGABILITY OF SALES TAX ON SALES OF PLANT AND
MACHINERY INCLUDING LAND AND BUILDING ETC AS ON
GOING CONCERN.
I am directed to refer to your letter C.No.02-ST/ADD-COLL-IV/
MISC/2000/3567, dated 11.12.2001, on the subject cited above and to say that the Board
confirms the views expressed in your letter.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to Collector, Sales Tax & Central Excise, Lahore]
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ENCLOSURE.I
C.NO.02-ST/ADD-COLL-IV/MISC/2000/3567 Dated: 11 th December, 2001.
SUBJECT:--CHARGEABILITY OF SALES TAX ON SALES OF PLANT AND MACHINERY
INCLUDING LAND AND AND BUILDING ETC AS AN ON GOING
CONCERN.
Kindly find enclosed a copy of letter received from C.A Textile Mills, the contents of
which are self explanatory, regarding the above subject.
2. The unit is purchasing plant and machinery along with land and building from another
unit as an on-going concern. A clarification has been sought whether sales tax will be leviable on
supply/purchase of this plant and machinery
3. A perusal of section 49 indicates that clear distinction has been made between sale to a
registered person and un-registered person. In case of sale to un-registered person, sub-section (1)
will apply and tax will be payable by the supplier and if not paid by him, it will be the first charge
on the assets. In case of sale to registered person, sub section (2) will be applicable. In the instant
case, sale is being made to person who is getting himself registered before the sale purchase deed.