Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to subject cited above and to say that in the budget 2004-05
supply of ginned cotton was zero-rated subject to condition prescribed in column (4) of
S.No.3 of SRO 500(I)/2004 dated 12.06.2004, which envisaged a procedure for supply of
locally manufactured ginned cotton.
2. Imported ginned cotton is primarily used in the manufacture of export
quality textile goods and the aforesaid condition was likely to create distortion in the
smooth flow of raw materials used in the manufacture of exportable goods. Accordingly,
SRO 1003(I)/2004 dated 21.12.2004 has been issued to provide for zero-rated supply of
imported ginned cotton (copy enclosed).
[Issued by the C. B. R.., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST-L&P), addressed to All Collectors of Sales Tax & Central Excise.]
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C. No.1(17)CEB/96 DATED 24 TH DECEMBER, 2004
SUBJECT:- CHARGEABILITY OF CENTRAL EXCISE DUTY ON
WIRELESS LOCAL LOOP.
I am directed to refer to your letter No. DSTA-025 dated 26.11.2004 on the
subject cited above and to clarify that in respect of excisable goods and services which
are chargeable to central excise duty (in VAT mode), all the provisions of the Sales Tax
Act, 1990 and the rules, notifications, orders and instructions made or issued there under
shall apply.
2. Accordingly, in case of trade discounts, central excise duty is to be
calculated on discounted price, in terms of clause (b) of sub-section (46) of section 2 of
the Sales Tax Act, 1990, provided the tax invoice shows the discounted price as well as
the related tax and the discount allowed is in conformity with the normal business
practices.
3. In view of above, the Board‘s clarification issued under C. No. 1(17)
CEB/96 dated 30 th July 2003, is hereby withdrawn
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to M/s A. F. Ferguson & Co., Chartered Accountants, State Life
Building No. 1-C I.I. Chundrigar Road, Karachi. and copy endorsed to the Director (Sales Tax),
Pakistan Telecommunication Company Limited, G-8/4, Islamabad, the Director General,
Intelligence & Investigation (Customs, Sales Tax and Central Excise), Islamabad, the Director
General, Inspection & Audit (Customs, Sales Tax and Central Excise), Islamabad, the Collector,
Collectorate of Sales Tax and Central Excise, Rawalpindi & the Secretary (STR), Sales Tax Wing,
CBR, Islamabad.]
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C.NO.1(26)STAS/2004 DATED 27 TH DECEMBER, 2004
SUBJECT:-
SUSPENSION OF SALES TAX AUDIT