Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by Magna Tech. Pvt Ltd, P-15 Rail Bazar, Faisalabad, under signature of Mr.
Saeed Ullah Sheikh addressed to Dr. Ashfaq Ahmed Tunio, Secretary (Sales Tax) Law &
Procedure, Central Board of Revenue, Islamabad.]
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C.NO. 1(30)STR/2000 DATED 7 TH FEBRUARY, 2002
SUBJECT:-
FURTHER TAX UNDER SECTION 3(1A) OF THE SALES TAX
ACT, 1990 ON PETROLEUM PRODUCTS (ASPHALT)
I am directed to refer to your letter No. DST 174 dated 14.01.2002 on the above
subject and to say that Asphalt/Bitumen is a residue of crude oil, from which petroleum
products are manufactured by Refineries. It is not used as petroleum product and its only
use is in the construction industries for building roads and water proofing the roofs etc.
Thus a residue of crude oil cannot be treated as petroleum product. Its supply to nonregistered
person is therefore, subject to further tax as per provisions of section 3(1A) of
the Sales Tax Act, 1990.
[Issued by CBR, Islambad under the signature of Dr. Arslan Subuctageen, Second
Secretary (STB&S), addressed to M/s A.F. Ferguson & Co., Chartered Accountants, Karachi and
copy endorsed to all the Collectors of Sales Tax.]
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SALES TAX RULING/INSTRUCTION No.13/2002
C. No. 1(210)STT/99 DATED 11 TH FEBRUARY, 2002
SUBJECT:-
CLARIFICATION REGARDING SRO 987(I)/99, DATED 30 TH
AUGUST, 1999.
I am directed to refer to your letter dated 27 th January, 2002 and 10 th January,
2002, on the subject cited above and to say that the concession under SRO 987(I)/99,
dated 30 th July, 1999 is available only to registered manufacturers who make supplies of
taxable goods. Since, the services being provided by you are in fact excisable services
being charged, collected and paid in the manner of sales tax and you are not engaged in
the manufacture of taxable goods, the benefit of SRO 987(I)/99, dated 30 th July, 1999 is
not admissible on the machinery imported by you.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to M/s. Instaphone, 75-East, Blue Area, Fazal-ul-Haq Road, P. O.
Box No. 1681,Islamabad].
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C.No.3(36)STP/99 DATED 12 TH FEBRUARY, 2002
SUBJECT:-
CLARIFICATION OF SECTION 73 OF THE SALES TAX ACT,
1990.