Sales Tax Instructions

iii)
Sales Tax Instructions, 2009
Board has already clarified that cases pending in adjudication/ appeal etc.
may also be considered under these notifications (copy of Board‘s letter
C.No.1(6)STR/98(Pt-I), dated 13.02.2002 is enclosed). It may be
appreciated that these are essentially exemption notifications, subject to
Collectorate‘s verification of the conditions for availing the exemption.
In case the applicants fulfill the conditions, their liability stands
exempted to the extent specified in the notification, and all quasi-judicial
proceeding become infructuous to that extent.
[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.40/2002
C.No.4(47)STB/98 (Pt-I) DATED 14 TH MAY, 2002
SUBJECT:- CLARIFICATION FOR SRO NO.79(1) 2002 DATED 02.02.2002.
I am directed to refer to your letter dated 27.04.2002 on the subject cited above
and to say that castings for automobiles and tractors are classified under PCT heading
No. 72.07, therefore, the same are chargeable to sales tax @ 20% under Serial No. 192 of
the table of SRO 389(I)/2001 dated 18.6.2001 as amended by SRO 79(I)/2002, dated
02.02.2002.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to M/s KSB Pumps Co., Limited, Hazara Road, Hassanabdal.]
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SALES TAX RULING/INSTRUCTION No.41/2002
C.No.1/51-STT/96-Pt.II DATED 15 TH MAY, 2002
SUBJECT:-
SALES TAX EXEMPTION ON THE RAW MATERIALS FOR
THE MANUFACTURE OF PHARMACEUTICAL PRODUCTS
VIDE SRO 211(I)/2002, DATED 7 TH APRIL, 2002.
I am directed to refer to the subject captioned above and to say that after the
issuance of Customs Notification SRO 416(I)/2001, dated the 18 th June, 2001, the
instructions contained in the Board‘s letter of even number dated 22 nd August, 2000
(copy enclosed) remained intact. These instructions are reiterated as follows:-