Sales Tax Instructions

Sales Tax Instructions, 2009
are ‗supplies made in Pakistan‘ for the purpose of the said Act. The cellular telephones
activated in Swat but used in other areas of Pakistan or used for making calls to other
areas of Pakistan are availing taxable services and accordingly liable to pay tax.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to Mr. Farhat Abbass Naqvi, M/s. Paktel Limited,Islamabad.]
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C. NO.3(17)STP/97 (Pt-III) DATED 21 ST MARCH, 2002
SUBJECT:-
ADJUSTMENT OF INPUT TAX
I am direct to refer to your letter No.BK/MST/Clarifictaion/002/02, dated
08.03.2002, on the subject cited above and to say that input tax paid on the electricity
consumed by a registered person for the purpose of making taxable supplies, is adjustable
subject to the provisions of Rule 7 of the Special Procedure for Collection and Payment
of Sales Tax (Electric Power) Rules, 2000. Accordingly, a registered restaurant making
supplies of taxable food is also entitled to adjust input tax paid on electricity consumed
within its premises in accordance with the conditions and procedure prescribed in the
afore-stated rule.
[Issued by the CBR, Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Muhammad & Ahmad, Corporate & Tax Counsel, Suit 4,
Basement, Hafeez Chamber, 85-The Mall, Lahore along with Board‘s letter
No.ref#BK/MST/Clarifictaion/002/02, dated 8 th March, 2002. Copy of letter is reproduced below:-
MOHAMMAD & AHMAD
Corporate & Tax Counsel
Ref# BK/MST/CLARIFICATION/002/02 DATED 8 TH MARCH, 2002
The learned Member Sales Tax,
Central Board of Revenue, Constitutional Avenue,
Islamabad.
SUBJECT:-
ADJUSTMENT RE INPUT TAX
Sir,
There is growing public opinion that the present set up of the Central Board of revenue is
sympathetic and respective to taxpayer‘s legitimate ills. Their prayers to it are noticed and to their
deserving extent remedied or at least softened.
2. In this background we venture to submit to the Central Board of Revenue
following matter or its kind consideration and clarification.
3. An eating house at Lahore provides beverages and cooked food to its customers
at its premises. It cooks a variety of foods in its kitchen, makes it fit for vending, protects its form