Sales Tax Instructions

Sales Tax Instructions, 2009
3. Therefore, while referring the cases to the Board involving the said
issues, the above mentioned position / judgments of the Honourable Courts may please be
kept in mind.
[Issued by the CBR., Islamabad, under the signature of Mr. NAWAB KHAN, Secretary
(STJ&E) addressed to the Collector, Customs, Sales Tax & Central Excise, Hyderabad/ Quetta/
Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore/ Faisalabad/
Gujranwala/ Rawalpindi/Peshawar, the Collector (Enforcement/ Audit/Hqrs), Sales Tax House,
Karachi, the Collector, Large Taxpayers Unit (LTU.]
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C. NO. 3(12)ST-L&P/2004 (Pt-1) DATED 28 TH MARCH, 2005
SUBJECT: SALES TAX SPECIAL PROCEDURE RULES, 2004
I am directed to refer to your letter dated 22.02.2005 on the subject cited above
and to reply to your queries as under:
S.No. Queries Reply
a. Value addition rate as 3%
reflected under the Table of
In terms of Special Procedure
Rules, 2004, sales tax is to be
above SRO against Serial No.3 paid on the basis of a
is on total value of an invoice minimum value addition,
i.e. including Sales Tax value or
excluding Sales Tax is to be
charged.
whereby the retailer is not
entitled to claim input sales
tax paid on purchase of goods.
As such the value addition is
to be calculated on the invoice
value excluding the amount of
b. Percentage of value addition in
case of imported goods,
whereas we purchase the goods
through invoices from the
companies like Dawlance, Pet,
Haier, Waves, Samsung, LG,
etc who manufacture these
goods locally. It is difficult to
assess that they are supplying
us any imported item.
c. Which category of registered
persons falls under the
provision of the SRO?
sales tax.
In terms of S. No. 3 of the
Table of Rule 19, minimum
value addition of 3% has been
prescribed for locally
manufactured electronic
goods, when sold at retail
stage.
Persons registered as
―Retailers‖.
[Issued by the CBR, Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary
(ST&CE-L&P), addressed to M/s. Umar Electronics, Rawalpindi.]
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