Sales Tax Instructions

Sales Tax Instructions, 2009
clarified that since the Indemnity Bond is furnished in lieu of tax levied and payable on
the machinery supplied, therefore, the Indemnity Bond duly supported by an attested
copy of Sales Tax Registration is to be submitted by the purchaser to the Collector of
Sales Tax, in whose jurisdiction the local supplier is located and in case of import, to the
Collector of Customs in whose jurisdiction the goods are being cleared.
[Issued by the CBR, Islamabad under the signature of Dr. Kamal Azhar Minhas
Secretary (ST- L & P), addressed to all the Collectors.]
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SALES TAX RULING/INSTRUCTION No.19/2003
C. No. 1/29-STR/99 DATED 7 TH AUGUST, 2003
SUBJECT:-
CLARIFICATION REGARDING CNG GAS STATIONS.
I am directed to refer to the subject cited above and to say that a question has been
raised whether persons supplying CNG from CNG gas stations fall within the definition
of manufacturer or retailer.
2. The matter has been examined in the Central Board of Revenue. The Board
is of the view that persons supplying CNG from CNG gas stations fall within the
definition of manufacturer as given in section 2(17)(a) of the Sales Tax Act, 1990 which
is re-produced below: -
―(17) ―manufacturer‖ or ―producer‖ means a person who engages, whether
exclusively or not, in the production or manufacture of goods whether or not
the raw material of which the goods are produced or manufactured are owned by
him; and shall include—
(a)
a person who by any process or operation assembles, mixes, cuts, dilutes,
bottles, packages, repackages or prepares goods by any other manner.‖
3. Hence the threshold and annual turnover limits for manufacturers as
prescribed vide section 3A, 14(a) and Sr. No. 42(a) of the Sixth Schedule to the Sales Tax
Act, 1990 would be applicable for suppliers of CNG from CNG gas stations.
4. All Collectors are advised to ensure that persons supplying CNG from
CNG gas stations located in their jurisdiction are registered as manufac-turers.
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary (STR)
addressed to all the Collectors of Sales Tax/Large Tax Payers Unit, Karachi. Copy to Dr. Farooq
Saeed Khan, Project Director, M/s Gas Point, Lahore with reference to his letter No. GP11-CNG-
786/01 dated 21.07.2003.]
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C. No.3(2)STM/2003 DATED 8 TH AUGUST, 2003
SUBJECT:-
PROBLEMS OF PTA MEMBERS REGARDING SALES TAX