Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
CLARIFICATION REGARDING PAYMENT OF SALES TAX ON
BAILING HOOPS USED FOR FASTENING GINNED COTTON.
I am directed to refer to your letter C.No. 31/Misc/Coll/2000/ Adj/5717 dated
31.10.2002 on the subject noted above and to say that if the price/cost of packing material
i.e. bailing hoops is included in the value of supply, sales tax shall not be chargeable
separately on the packing material. However, if the price of bailing hoops is not included
in the value of supply of goods, sales tax shall be charged and paid separately on the
value of bailing hoops. Being taxable supply the same shall be charged and paid by the
ginners and not spinners/textile mills (buyer).
[Issued by the CBR, Islamabad under the signature of Mr. Manzoor Hussain Memon,
Secretary (ST-L&P) addressed to the Collector, Collectorate of Customs, Sales Tax & Central
Excise (Adjudication), Faisalabad.]
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C.NO. 1/33-STR/99 DATED 26 th NOVEMBER, 2002
SUBJECT:- CLARIFICATION OF AMENDMENTS THROUGH SRO
344(I)/2002 DATED 15-06-2002 OF SPECIAL PROCEDURE OF
SALES TAX (ELECTRIC POWER) RULES, 2000
I am directed to refer to your letter dated 23.11.2002 on the above subject and to
inform that the sales tax ruling No.64/2002 dated 11-10-2002 was issued to clarify certain
misunderstandings regarding the provisions of Rules 4, 5 and 6 of SRO 124(I)/2000 dated
15-3-2000. It was clarified that only M/s WAPDA and KESC are allowed to deposit the
leviable sales tax on the supply of electric power on cash collection basis while IPPs and
other electric power units are required to pay sales tax under the standard provisions of
section 7 and 26 of the Sales Tax Act, 1990 regardless whether or not they have received
from their buyers payment for such supply.
2. Thus, it may be appreciated that Rule 7(2) of SRO124(I)/2000 dated 15-
3-2000 as amended by SRO 344(I)/2002 dated 15-6-2002 is not affected by the aforesaid
ruling. This rule is related only to the issue regarding admissibility of input tax on
electricity bills issued by the distribution companies like WAPDA / KESC etc to the
consumers.
[Issued by the Central Board of Revenue, [Sales Tax Wing], under the signature of Dr.
Fareed Iqbal Qureshi, Secretary (STB), addressed to the Mr. Zafar Iqbal Sobani, Director
Finance, Century Paper & Board Mills Limited, Laqson Square Building No.2, Sarwar Shaheed
Road, Karachi.]
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C.No.2(1)STP/2000 (Pt) DATED 30 th NOVEMBER, 2002
SUBJECT:-
REFUND CLAIMS PENDING DUE TO NON-FULFILLMENT OF
THE CONDITION OF SALES TAX GENERAL ORDER 3/2000.