Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.1/7-STT/99 DATED 12 TH MARCH, 2004
SUBJECT:- SUPPLY OF TRUCKS TO PAKISTAN ARMY --
INTERPRETATION OF SERIAL NO. 20 OF THE SIXTH
SCHEDULE TO THE SALES TAX ACT, 1990
I am directed to refer to your letter dated 03.03.2004 on the subject cited above
and to say that the exemption under S. No.29 of the Sixth Schedule to the Sales Tax Act,
1990 is available to ‗trucks‘ and ‗vehicles falling under PCT heading 87.04 of the First
Schedule to the Customs, Act, 1969 specially modified for mounting defence equipment‘
assembled or manufactured by local manufacturers for supply to Armed Forces. The
Shehzore Truck 4x2, specially modified for defence as certified by Directorate General
Procurement (Army) vide their letter No.01-0292-00/P-1, dated 30.12.2003 would be
entitled to the said concession, as fulfilling the conditions laid down therein.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Dewan Farooque Motors Limited, Dewan Center, 3-A,
Lalazar, Beach Hotel Road, Karachi.]
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C. NO.1/136-STT/99 DATED 13 TH MARCH, 2004
SUBJECT:- EXEMPTION FROM PAYMENT OF SALES TAX – PROJECT
NO.046201-0107 LAW ENFORCEMENT, DEMAND REDUCTION
AND AREA DEVELOPMENT PROJECT
The undersigned is directed to refer to Economic Affairs Division‘s Office
Memorandum No. 1(1)US/A&P/82 dated 28 th February 2004 on the subject cited above
and to say that since the letter of agreement and subsequent revisions have already been
signed, exemption from sales tax as required under Clause 7-a and b(1) of Revision
No.20 can be availed under serial No.41 of the Sixth Schedule to the Sales Tax Act, 1990
subject to fulfillment of following procedure/requirements:
Prior approval on case to case basis shall be sought from CBR, through EAD with its
recommendation, indicating the following details:
Amount Name of Descript Invoice No. Amount
of grant supplier with ion of Date with value of
available address & ST goods of goods exemptio
Registration
(without sales n (Sales
No.
tax)
tax)
1 2 3 4 5
The invoice shall indicate the name of the buyer with endorsement of the name of
donor and project No./details. Data of purchases under the grant-in-aid shall be
kept in the headquarter of each law enforcing agency and shall be presented
quarterly or as and when required by the sales tax authorities.