Sales Tax Instructions

Sales Tax Instructions, 2009
REGISTRATION NO.12-00-3401-005-46
I am directed to Collectorate of Sales Tax (Headquarters), Karachi‘s letter C.
No.117/A&P/Khushnood A. Khan/STH/2004/1127 dated 24.12.2004 on the subject cited
above and to say that the Board is pleased to nominate Collector Sales Tax (Audit) to
exercise powers delegated vide SRO 642(I)/2004 dated 26.07.2004 to condone the time
limit of payment in terms of section 73 beyond the prescribed period.
2. Since, violation of time limit of section 73 is a procedural anomaly, the
Collector is advised to condone the time limit in term of SRO 642(I)/2004 dated
26.07.2004, even if the case is under adjudication.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST-L&P), addressed to the Collector, Sales Tax & Central Excise (Audit), Sales Tax
House, Karachi and copy to the Collector (HQ), Sales Tax House, Karachi.]
********
C. NO.3(13)ST-L&P/04(Vol.-
I)
DATED 10 TH JANUARY, 2005
SUBJECT:
CLARIFICATION REQUIRED
I am directed to refer to your fax/letter dated 3 rd January, 2005 on the subject
cited above and to clarify that sales tax on import as well as local supply of
humidification plant, falling PCT heading 8415.8300, is to be charged @ zero percent in
terms of Notification SRO 500(I)/2004 dated 12.06.2004.
[Issued by the CBR., Islamabad, under the signature of Dr.Muhammad Zubair, Secretary
(ST-L&P), addressed to Nawab Masihullah Ahmed, Tax Management Services, Sales Tax
Consultants, 2 nd Floor, G-721, Central Commercial Area, off. Allama Iqbal Road, [Tariq Road],
PECHS, Karachi.]
********
C. NO.1(3)CEB/2004 DATED 13 TH JANUARY, 2005
SUBJECT:- LEVY OF FEDERAL EXCISE DUTY AT IMPORT STAGE ON
EDIBLE OIL AND VEGETABLE GHEE INCLUDING COOKING
OIL VIDE SRO 24(I)/2006 DATED 07-01-2006
I am directed to the subject matter and to clarify that if the items falling under
PCT heading 1516.1000 are imported for use in vegetable ghee and cooking oil / edible
oil sector, the same are chargeable to Federal Excise Duty at the rate of Re.1 per kg at
import stage in addition to 15% Federal Excise Duty as leviable under First Schedule to
the Federal Excise Act, 2005, subject to fulfillment of import conditions.