Sales Tax Instructions

Sales Tax Instructions, 2009
S.No. Total
Weight of
Carry
over
Seed
Supplied to
Seed Supplied to
Oil Mills outside
Balance
Stock
Seed Stock of Oil Mills the Collectorates Seed
Produced Bales within the (Collectorate-wise
Collectorate detail be provided
separately)
(1) (2) (3) (4) (5) (6)
of
STATEMENT OF PRODUCTION, STOCK & SUPPLY OF COTTONSEED OIL
S.No. Total Carry Oil Oil Supplied to Balance
Weight of over Supplied to Oil/Ghee Mills Stock
Produced Stock of Oil/Ghee outside the Oil
Seed Oil Mills Collectorates
within the (Collectoratewise
Collectorate
detail be
provided
separately)
(1) (2) (3) (4) (5) (6)
of
3. The first report of the season for the period ending 30.09.2004 be
submitted to the Board by 21.10.2004 positively.
[Issued by the Government of Pakistan, Central Board of Revenue, [Sales Tax Wing],
under the signature of Mr. Aamer Amin Bhatti, Secretary (ST-L&P), addressed to the Collector
Sales Tax, Large Taxpayer Unit (LTU), Karachi, the Collector (Enforcement), Sales Tax House,
Karachi, the Collector, Customs, Sales Tax & Central Excise, Hyderabad/ Multan/ Quetta and the
Collector, Sales Tax & Central Excise, Lahore/ Gujranwala/ Rawalpindi/ Peshawar/ Faisalabad]
********
C.NO.3(72)STP/97-PT2 DATED 13 TH OCTOBER, 2004
SUBJECT:-
CLARIFICATION REGARDING FURTHER TAX
I am directed to refer to your letter dated 02.10.2004 on the subject cited above
and to clarify that under clause (2) of proviso to sub-section (1A) of section 3 of the Sales
Tax Act, 1990 (omitted in the Finance Act, 2004), further tax shall not be charged, levied
and paid if the taxable supplies are made by any registered person to a person whose
income is not liable to tax under the Income Tax ordinance, 2001 (XLIX of 2001) but has
deducted income tax at source under section 153 of the said Ordinance.
2. In case you have made supplies to a person whose income is not liable to
tax under the Income Tax Ordinance, 2001, but has deducted income tax at source under
the said Ordinance, further tax is not chargeable on such supplies.