Sales Tax Instructions

Sales Tax Instructions, 2009
electricity bill input adjustment as per provisions of Apportionment of Input Tax Rules,
1996 issued vide notification No. SRO 698(I)/96 dated 22.08.1996.
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(STR & S) addressed to all the Collectors of Sales Tax.]
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SALES TAX RULING/ INSTRUCTION No.14/2003
C.No.3(62)STP/1997 DATED 27 TH MAY, 2003
SUBJECT:- CLARIFICATION REGARDING REGISTRATION OF
IMPORTERS WHO ARE NOT CONDUCTING ANY TAXABLE
ACTIVITY AT POST IMPORTATION STAGE.
I am directed to refer to the subject cited above and to say that a question has
been raised whether exemption from registration can be accorded to those importers who
are not making any taxable supplies of imported goods to any other person in the course
of furtherance of taxable activity subject to tax under section 3 of the Sales Tax Act,
1990.
2. The Central Board of Revenue has examined the matter in consultation
with the Law & Justice Division. It is clarified that in terms of section 3 read with
sections 2(33), 2(41) and 2(35) of the Sales Tax Act, 1990 importers who are engaged in
importing goods taxable activity at the import stage are required to be registered under
section 14(1)(iii) of the Sales Tax Act, 1990 irrespective of the fact whether or not they
are conducting any taxable activity at post importation stage. Thus such importers of
taxable goods who are importing/purchasing goods not for further sale or business or
non-business use are required to get registered under section 14(1)(iii) of the Sales Tax
Act, 1990 and pay sales tax on computed value addition on supply of goods made to
themselves in terms of section 2(33)(a) read with section 3 of the Sales Tax Act, 1990.
3. This Ruling shall supersede all earlier rulings or any correspondence
issued by the Board in this regard.
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(STR & S) addressed to all the Collectors of Sales Tax.]
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C.No.1/5-STB/2003 DATED 7 TH JUNE, 2003
SUBJECT:- SALES TAX BUDGET INSTRUCTIONS 2003-2004.
For the Budget 2003-04, measures relating to sales tax, appeared in clause 9 of
the Finance Bill, 2003 and ten Notifications [SRO 500(I)/2003 to SRO-505(I)/2003 and