Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to Pakistan Tanners Association (PTA)‘s letter No.PTA-
103/102/2003/253 dated 02.08.2003 on the above subject and to state that amendment
made in the section 73 of Sales Tax Act, 1990 and in Notification SRO 502(I)/2003 dated
07.06.2003 are effective with prospective effect/date. The Collectors are being advised to
sanction and pay all the admissible claims.
[Issued by the Government of Pakistan, Revenue Division, CB. R. (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Mr. Shafqat Mehmud, Secretary (STM), being
addressed to Mr. Habibur Rahman Shaikh, Chairman, PTA, Karachi and copy to all Collectors of
Sales Tax.]
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C.NO. 1/12-STB/2003 DATED 9 TH AUGUST, 2003
SUBJECT:- SRO 507(I)/2003 DATED 07 TH JUNE 2003.
I am directed to refer to the above cited subject and to say that in order to
mitigate the difficulties being faced by the industry, the Federal Government has directed
that clause (b) of subject notification shall be deemed to be effective from 01.09.2003. In
the meantime necessary decisions will be taken by the anomalies committee on the scope
of the SRO in light of views given by M/s FPCCI.
[Issued by the CBR, Islamabad under the signature of Dr. Farid Iqbal Secretary (STB),
addressed to all the Collectors & copy to President FPCCI & KCCI.]
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C.NO. 3(36)STP/99-PT-I DATED 9 TH AUGUST, 2003
SUBJECT:-
APPLICATION OF PROVISIONS OF SECTION 73 OF SALES
TAX ACT, 1990.
I am directed to refer to the above cited subject and to state that due to the
operational difficulties pointed out by trade & industry, the Federal Government has
decided to hold in abeyance the provisions of section 73 of the Sales Tax Act, 1990 as
substituted vide Finance Act, 2003 till 31 st August, 2003. During this period the
provisions of the aforesaid section, as existed prior to the substitution shall remain
operative.
[Issued by the CBR, Islamabad under the signature of Dr. Farid Iqbal Secretary (STB),
addressed to all the Collectors & copy to President FPCCI & KCCI.]
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SALES TAX RULING/INSTRUCTION No.20/2003
C.No.16(4)ST/82-Pt DATED 15 TH AUGUST, 2003
SUBJECT:-
CHARGEABILITY OF SALES TAX ON MURABBA-JAAT.
I am directed to say that a question has been raised as to whether sales tax is
leviable on ―Murabbajaat‖ sold in packed/bottled form in retail sale or it is an unani