Sales Tax Instructions

Sales Tax Instructions, 2009
ment on the delivery of
goods by dealers on be
half of manufacturers of
automobile like, Toyota
Motor Car Company and
Honda Motor Company
and others.
4 Purchase of cotton by
T.C.P.
5 Notification SRO 1181(I)
/2000, dated 13.03.2000.
6 Procedure for treatment
for sales tax on refund of
advances received from
consumers.
7 Voluntary ‗before – thedue-date
payments‘ of
sales tax.
8 Clarification regarding
advances received before
1 st April, 2001 on
pesticides.
9 Honourable Supreme
Court of Pakistan
judgment regarding
additional tax on
advances – case of M/s.
10 M/s. Hinopak motors –
payment of advance.
11 Tax payment on advances
----- ‗Advance Payment
Receipt‘.
99, dated 7 th
April, 1999.
C. No. 3(13)STP/
96 (Pt), dated 6 th
December,1999.
C. No. 3(13)STP/
96, dated 28 th
March, 2000.
C.No.3(1)ST-L &
P/2001, dated
24 th April, 2001.
C. No. 3(9) ST-L
& P/2001, dated
28 th June, 2001.
Sales Tax Ruling
/Instruction No.
30/ 2002, dated
10 th April, 2002.
C. No.1(219) STJ
/1999 dated 12 th
November, 2004
C. No. 3(1) ST-
L&P/2001 dated
2 nd February,
2005
C. No. 5/7- STP
/2005 dated 9 th
July, 2005
12 Order. C. No.1(18)-CEB
/94 dated 2 nd
13 Clarification regarding
sales tax.
September, 2005
payment.
Procedure for payment of
ST for ginned cotton
purchased by T.C.P.
Ginning Industry Rules &
Judg-ment of Lahore High
Court.
Refund of ST on advance
payment.
Advance ST payment
allowed before the due
date.
Supply is taxable if partial
payment is received in
exempt period but delivery
is made after withdrawal of
exemption.
Payment of sales tax was
due with in the tax period
from the date of receipt of
the amount of consideration
in advance and not from the
date of delivery of goods.
In case of part payment
received in a tax period one
sales tax invoice to be issu
ed at the time of delivery.
Procedure for payment of
sales tax on advances
against subsequent supply.
All contravention cases
against cement manufactur
ers for non-observance of
condition of SRO 1030(I)
/94 be withdrawn.
C. No. 3(36) STP Payment received in
/99 dated 26 th advance is to be accounted
499
544
691
721
811
1164
1186
1244
1282
1348