Sales Tax Instructions

Sales Tax Instructions, 2009
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C. NO.3(19)ST-L&P/03 DATED 28 TH FEBRUARY, 2005
SUBJECT:
RELEASE OF SALES TAX CLAIMS UNDER STREAMS
I am directed to refer to Collectorate of Sales Tax & CE, Lahore‘s letter C.
No.02-Ref/N-Z/CBR/Misc/02/Pt-II/1797 dated 22.02.2005 on the subject cited above.
2. The Board is pleased to direct that, in terms of section 55 of the Sales
Tax Act, 1990, in order to remove difficulties, the Collectorates of Sales Tax & Central
Excise are allowed to sanction refunds of manufacturer-cum-exporters whose claims are
processed through STREAMS pilot project till enforcement of Chapter-V of Sales Tax
Rules, 2004.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed to The Collector, Collectorate of Sales tax & CE, Lahore.
Copy of the Chief (STARR)/BPR, Lahore and the Collector (Enforcement), Sales Tax House,
Karachi.]
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C. NO.3(13)ST-L&P/2004 (Vol-I) DATED 28 TH FEBRUARY, 2005
SUBJECT:
EXEMPTION OF SALES TAX
I am directed to refer to M/s. Warid Telecom (Pvt) Ltd., Islamabad letter No. 04
/Sales Tax/002/ISL dated 14.02.2005 on the subject cited above and to say that in terms
of SRO 500(I)/2004 dated 12.06.2004, sales tax on import of plant and machinery
equipment shall be zero-rated if the goods are imported against statutory rate of customs
duty of 15% or under a customs concessionary notification, subject to the same
conditions, restrictions and procedures as are prescribed there under, excluding the
condition that such goods are not manufactured locally.
2. Accordingly the scope of zero-rating of sales tax on import of plant,
machinery and equipments is not linked with customs condition that such goods are not
manufactured locally.
[Issued by the CBR, Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary
(ST&CE-L&P), addressed to Mr. Hamid Farooq, Chief Executive Officer M/s. Warid Telecom
(Pvt.)Ltd., Islamabad. Copy to All Collectors of Sales Tax & Central Excise.]
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C.NO.1(1)STAS/2005 DATED 1 ST MARCH 2005
SUBJECT:
SALES TAX AUDITS BY DRRA