Sales Tax Instructions

Sales Tax Instructions, 2009
(i)
(ii)
(iii)
(iv)
(v)
sales tax is actually charged and paid on the basis of retail price at which
the goods are sold to the general body of consumers;
the manufacturers shall declare such retail price to the Collector of Sales
Tax having jurisdiction;
the manufacturers shall furnish complete quantitative declarations for the
aforesaid unconsumed/unsold stocks of finished goods and packing
materials to the Collectors of Sales Tax having jurisdiction latest by 15 th
July, 2005;
the manufacturers shall obtain similar declarations from their distributors
ensuring that sales tax is charged on the retail price and the differential
amount of sales tax is duly deposited with the Government; and
no further extension shall be granted to exhaust the unconsumed/unsold
stocks after the 31 st July, 2005. Upon expiry of the said date, all
manufacturers shall print the new price structure i.e. retail price along
with the amount of sales tax, as required under the law.
5. All the Collectors are advised to inform the concerned trade
bodies/associations as well as the manufacturers registered with their respective
Collectorates accordingly.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&FE-Budget), 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) / (Hdqrs.) /
(Audit), Sales Tax House, Karachi & the Collector, Large taxpayers‘ unit (LTU),
Karachi/Lahore.]
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C. No.5/9-STB/2005 DATED 8 TH JULY, 2005
SUBJECT:
ITEMS INCLUDED IN THE THIRD SCHEDULE TO THE SALES
TAX ACT, 1990.
I am directed to refer to the subject cited above and to clarify that the consumer
goods/items, which have become chargeable to sales tax on the basis of printed retail
price by virtue of their being in the Third Schedule to the Sales Tax Act, 1990 do not
include ‗laundry soap‘. Hence, sales tax on laundry soap shall continue to be collected in
the same manner as in vogue before the Budget FY 2005-06.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&FE-Budget), addressed to the Collector, Customs, Sales Tax & Central Excise,