Sales Tax Instructions

Sales Tax Instructions, 2009
2(1) and 2(2) of this Act, the Sales Tax Act, 1990 as well as all rules, notifications,
circulars and orders made or issued there under before the commencement of the said
Act, and all amendments subsequently made shall be adapted and in force in AJK. SRO
987(I)/99 dated 30-08-1999 was not issued before the aforementioned Adoption Act and
is also not a subsequent amendment, but is a new notification. Besides, vide notification
NO.FD/Tax 1145-1345/95, dated 08-2-2004 all goods produced or manufactured in AJK
are exempt for a few specified ones.
3. Thus, Board is of the view that the machinery is not covered under the
said aforementioned SRO or Acts. However, the Ministry may also like to approach
Kashmir Affairs Division or the Collector of Customs, Sales Tax & Central Excise (AJK)
for a final ruling.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P),
addressed to the Ministry of Environment, (Ozone Cell), (Mr. Muhammad Maqsood Akhtar,
Deputy Director (Ozone Cell), 1 st Floor, 44-E, Office Towers, Near Lal Quarter, Blue Area,
Government of Pakistan, Islamabad.]
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C. NO. 3(9)STP/99 DATED 19 TH APRIL, 2004
SUBJECT:-
REQUEST TO SEEK AN URGENT ADVICE IN RESPECT OF
EXEMPTION ON LOCALLY MANUFACTURED MACHINERY
UNDER SRO 987(I)/99
I am directed to refer to your letter dated 16-04-2004 on the subject cited above
and to say that the benefit of SRO 987(I)/99, dated 30-08-1999 is also available to local
supplies of plant and machinery subject to the conditions laid down therein. The
purchaser must be a registered manufacturer and the machinery be used to manufacture
taxable goods by him.
2. No input tax may be claimed by the supplier against such exempt
supplies.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-L&P),
addressed to M/s. Brothers Engineering (Pvt.)Ltd.,135-Upper Mal, Lahore.]
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C. NO.4(7)DTRE/2003 DATED 20 TH APRIL, 2004
SUBJECT:- REMOVAL OF COOKING OIL VEGETABLE GHEE
INCLUDING THEIR RAW MATERIALS FROM DTRE
SCHEME VIDE SRO 176(I)/2004, DATED 22-04-2004.