Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Khawaja Tanveer Ahmed, Collector, Collectorate of Sales Tax
& Central Excise (Enforcement Karachi.]
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C.NO.2(77)STP/95 DATED 15 TH MARCH, 2004
SUBJECT:-
REQUEST FOR SUBSIDY IN THE FORM SALES TAX
I am directed to refer to your letter dated 15.02.2002 on the subject cited above
and to say that consumables such as diesel cannot be termed as `stock-in-trade‘ as it is
neither purchased for re-sale or conversion into a finished product. Only diesel purchased
and sold by refineries and oil marketing companies is stock-in-trade. Accordingly, the
Board regrets its inability to accede to your request.
[Issued by the Government of Pakistan, Revenue Division, C. B. R.., Islamabad, under
the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), addressed to Mr. Iskandar M.
Khan, Director, M/s. Premier Ceramics Limited, Islamabad.]
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C. NO.1(136)STT/99 DATED 17 TH MARCH, 2004
SUBJECT:- EXEMPTION FROM PAYMENT OF SALES TAX – PROJECT
NO.046201-0107 LAW ENFORCEMENT, DEMAND REDUCTION
AND AREA DEVELOPMENT PROJECT
I am 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 noted above and to say that
a question has risen whether goods imported or purchased by the law enforcement
agencies / donees against budgetary grant received under grant-in-aid are also exempt
from payment of sales tax under Serial No.41 of the Sixth Schedule to the Sales Tax Act,
1990.
2. The matter has been examined in the Board. Keeping in view that the
intent of statute is permissive and not prohibitive, a procedure has been devised as
contained in Board‘s O. M. of even number dated 13 th March, 2004, copy enclosed for
ready reference and necessary follow up/action.
[See also C. No.1(136)Stt/99, dated 13 th March, 2004]
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary (STT),
addressed to all the Collectors, along with a copy of Economic Affairs Division‘s Office
Memorandum No.1(1)US/A&P/82, dated 28 th February, 2004.] Copy of the O. M. is reproduced
below:-
OFFICE MEMORANDUM NO.1(1)US/
A&P/82
DATED 28 TH FEBRUARY, 2004