Sales Tax Instructions

Sales Tax Instructions, 2009
warehouse stages, it is felt there is no need for registration of petrol pumps.
2. CBR is requested to advise whether petrol pumps may be registered or not.
[Issued by Collectorate of Sales Tax & Central Excise, Rawalpindi, under the signature
of Mr. Abrar Ahmad Khan, Collector, addressed to the Member (Sales Tax) CBR, Islamabad.]
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OFFICE MEMORANDUM
C.No. 1(51)STT/96 DATED 8 TH MARCH, 2003
SUBJECT:-
SALES TAX EXEMPTION ON IMPORT OF RAW MATERIALS
FOR THE MANUFACTURE OF PHARMACEUTICAL
PRODUCTS.
In continuation of Board‘s Office Memorandum of even number dated 17 th
February, 2003, on the subject noted above, the undersigned is directed to say that at lines
6 and 7 of para 4 of the above referred Office Memorandum, the words ―customs
notifications‖ and ―SRO-372(I)/2002‖ may be read instead of the words ―customs
notification‖ and ―SRO-273(I)/2002‖, respectively.
[Issued by the CBR, Islamabad under the signature of Mr. Manzoor Hussain Memon,
Secretary (STT) addressed to Ministry of Health (Health Division). Copy to all the Collectors of
Sales Tax, Mr. Saboor Ahmed, Chairman, Pakistan Pharmaceutical Manufacturer‘s Association
(PPMA), Karachi, Dr. Khalid Chaudhry, Former President, Lahore Chamber of Commerce &
Industry, Lahore.]
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C. NO. 3/46 - STB/99 DATED 25 TH MARCH, 2003
SUBJECT:-
SALES OF STEEL BARS FOR CONSTRUCTION AT EPZ UNITS
UNDER FULL EXPORT DOCUMENTATION
I am directed to refer to your letter dated 03-02-2003 on the above cited subject
and to inform that the Export Processing Zones were setup to promote export oriented
industries which would manufacture goods using locally procured raw-materials and
labour. In this regard your attention is drawn to Section 2(g) of the EPZA Ordinance,
1980 whereby the word ―manufacture‖ has been defined to mean the process of
converting materials into a new product or article, whether or not by power operated
machinery, whereby a change in tariff classification has been affected. Accordingly the
Fifth Schedule of the Sales Tax Act, 1990, correctly allows zero-rating only in respect of