Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO. 3(35)STP/98 DATED 3 RD DECEMBER, 2002
SUBJECT:-
SALES TAX RULING/INSTRUCTION NO. 69/2002 REGARDING
SECTION 23 OF THE SALES TAX ACT, 1990.
I am directed to refer to the Board‘s Instruction (Ruling) No. 69/2002 issued vide
C.No. 3(35)STP/98 dated 19.11.2002 and to say that a question has been raised as to
whether or not in the wake of the said ruling the registered persons having different
branches or divisions in the same city or in different cities can issue invoices of the same
serial number for supplies of similar or different goods from their different branches or
divisions.
2. The Board has examined the question and is pleased to clarify that
registered persons having different branches or divisions in the same city or different
cities can issue invoices of the same serial numbers specifically mentioning the complete
address, area and name of the city where such division or branch is located. They may
issue invoices accordingly with serial 1 from the date of ruling i.e. 21.11.2002.
[Issued by the CBR, Islamabad under the signature of Mr. Manzoor Hussain Memon,
Secretary (ST-L&P), addressed to all the Collectors of Sales Tax with reference to the Board‘s
Instruction (Ruling) No. 69/2002.]
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C. NO. 1(3)STR/2000 DATED 10 TH DECEMBER, 2002
SUBJECT:- CLARIFICATION REGARDING ENTITLEMENT OF
AVAILING BENEFITS OF INPUT SALES TAX.
I am directed to refer to your letter No. ST(A&P)70/2002/13175 dated 13-11-
2002 on the above subject and to say that under clause (a) of sub-section (1) of section 8
of the Sales Tax Act, 1990, a registration person shall not be entitled to reclaim or deduct
input tax paid on the goods used or to be used for any purpose other than for the
manufacture or production of taxable goods or for taxable supplies made or to be made
by him.
2. Canteen, guesthouse and residential blocks/colonies are not used for
manufacture of the goods or taxable supplies made or to be made. Hence, adjustment of
the tax paid on electricity consumed in these areas is not permissible. However, the
administration block deals with affairs linked with the manufacturing / production.
Therefore adjustment of the tax paid on electricity consumed therein is allowed provided
such block is in the same boundary wall where the production/manufacturing activity is
carried out.
3. While claiming adjustment on input tax paid on electricity consumed in
the units, it may be ensured that Apportionment Rules notified vide SRO 698(I)/96 dated
22-08-1996 are observed by the registered person accordingly.