Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter No. A (330) Younus/Install/ ST&CE/ CED-
I/2000/10067, dated 23 rd April, 2002,on the subject cited above and to say that under
SRO 987(I)/99, dated 30 th August, 1999, exemption is allowed on plant & machinery as
defined therein. The term ―plant & machinery‖ is limited to that which is to be used for
the manufacture to taxable goods. Vehicles are never considered to be‖ plant &
machinery‖ and are separately classified in a different Section and Chapter of the
Pakistan Customs Tariff – machinery is classified in Section XVI while vehicles are
classified in Section XVII of the PCT. Therefore, ―Fork Lift Truck‖ does not fall in the
definition of ―plant & machinery‖ and is not entitled to the benefit of SRO 987(I)/99.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to the Collector, Collectorate of Sales Tax & Central Excise (West)
Karachi.]
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SALES TAX RULING/INSTRUCTION No.37/2002
C.No.3(4)STP/99 DATED 7 TH MAY, 2002
SUBJECT:- S.R.O. 516(I)/2001 DATED JULY 14, 2001.
I am directed to refer to your letter C.No.7(17)A&P/S.T.RETURN/ ST&CE/
E/2001/26042, dated 24.04.2002 on the subject cited above and to say that the column for
―All Other Purchases‖ in the Sales Tax Return pertains to purchases other than:-
i) those made against payment of tax;
ii) exempt goods; and
iii) imports against bill of entry.
2. Purchases of taxable goods from unregistered persons (without payment
of sales tax) or from turnover tax payers are two categories which may be mentioned in
the said column.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to the Collector, Collectorate of Sales Tax & Central Excise (East),
Karachi.]
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SALES TAX RULING/INSTRUCTION No.38/2002