Sales Tax Instructions

Sales Tax Instructions, 2009
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SALES TAX RULING/INSTRUCTION No.56/2002
C.No.1 (7) STT/99 DATED 16 TH JULY, 2002
SUBJECT:-
EXEMPTION ON SALES TAX ON WATER BOWZER TO
ARMED FORCES.
I am directed to refer to your letter No.30/STAX&CE/TECH/ W/2002/ 10376,
dated 8 th May, 2002, on the subject cited above and to say that the Ministry of Defence
has informed that the Maritime Security Agency (MSA) is paid out of the civil budget
and not from the defence budget. Since the imports made by MSA are not against the
foreign exchange allocation for defence, the exemption on imports under serial No. 29 of
the Sixth Schedule to the Sales Tax Act, 1990 is not available. Similarly, exemption on
supplies received from manufacturers under Defence Production division and trucks is
not available to MSA as all payment are made out of civil budget.
[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.57/2002
C.No.1 (57) STT/96 DATED 16 TH JULY, 2002
SUBJECT:-
CLARIFICATION IN RESPECT OF SECTION 7 OF THE SALES
TAX ACT, 1990.
I am directed to refer to your letter No. ZT/Ex-II/02, dated 5 th July, 2002, on the
subject cited above and to say that imported edible oil on which sales tax @ 20% has
been paid at import stage is also chargeable to sales tax @ 20% on its supply in the local
market without further processing. If such edible oil is supplied to an un-registered
person, 3% further tax is also chargeable. Accordingly, commercial importers have to pay
sales tax on supplies of edible oil, file sales tax returns and pay sales tax on the value
addition in accordance with the provisions of section 7 of the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of
Secretary ST-L&P addressed to M/s. Zahid Traders, Lahore.]
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Dr. Ashfaq Ahmed Tunio,
C.NO. 3(1)STP/2000 DATED 16 TH JULY, 2002