Sales Tax Instructions

Sales Tax Instructions, 2009
SALES TAX RULING/INSTRUCTION No.47/2002
C.No.1 (247) STT/99 DATED 12 TH JUNE, 2002
SUBJECT:- ISSUANCE OF INSTALLATION –CUM-PRODUCTION
CERTIFICATE FOR ―FORK LIFT TRUCK‖.
I am directed to refer to Board‘s Sales tax Ruling/ Instruction No 36/2002 issued
under Board‘s letter of even number dated 3 rd May, 2002, on the subject cited above and
to say that certain quarters have agitated that ― Fork Lift Trucks‖ are actually classified in
PCT 84.27 and, therefore, the said Board‘s ruling needs to be corrected. In this regard, it
is stated that the ruling was intended as a general clarification that all sorts of vehicles are
not admissible for benefit of SRO 987 (I)/99, dated 30 th August 1999. The mere fact that
Fork Lift Trucks are classified under PCT 84.27 does not entitle them to the said
concession, as they are not plant or machinery used in the manufacture of taxable goods,
a prerequisite for availing exemption under the said notification.
[Issued by the CBR, Islamabad under the signature of
Secretary ST-L&P addressed to all the Collectors of Sales Tax].
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Dr. Ashfaq Ahmed Tunio,
C.NO. 1(3)STR/2000 DATED 13 TH JUNE, 2002
SUBJECT:-
REQUEST TO REMOVE THE DIFFICULTY BEING FACED IN
ADJUSTMENT OF INPUT TAX PAID ON ELECTRICITY.
I am directed to refer to your letter No. 65/2002 dated 24th May, 2002, on the
subject cited above and to say that in view of the genuine difficulties being faced by
taxpayers in claiming input adjustment/refund on electricity bills, it has been decided that
in cases where the registered person‘s name is not printed on the electricity bills, input
adjustment/refund may still be allowed provided that:
(a)
(b)
his registration number is mentioned in the bill by WAPDA authorities;
and
the address mentioned in the electricity bill is the same as that mentioned
in the registration application of the registered person.
2. You may, therefore, claim input adjustment/refund on the electricity bills
where the meters are installed in the name of the M/s Malik Ashiq Cotton Industries and
M/s Al-Tariq Cotton Industries, provided the aforementioned conditions are fulfilled.
[Issued by CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to Kh. Bashir Ahmed & Company, Multan with reference to his letter No.
65/2002 dated 24th May, 2002.]
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