Sales Tax Instructions

Sales Tax Instructions, 2009
sales tax on supply of semi-processed food stuff since Sr. No.2 and 3 of the Table 1 of the
Sixth Schedule to the Sales Tax Act, 1990 clearly exclude the said supplies from
exemption from sales tax.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., Islamabad, (Sales
Tax & Federal Excise Wing), under the signature of Dr.Iftikhar Qutab, Secretary Tariff,
addressed to the Collector of Sales tax and Federal Excise, Large Taxpayers Unit (LTU), Karachi
/ Lahore, the Collector of Sales Tax & Federal Excise, Enforcement, Karachi/ Lahore/
Faisalabad/ Gujranwala/ Rawalpindi/ Pesh1awar and the Collector of Customs, Sales Tax and
Federal Excise, Multan/ Hyderabad/ Quetta.]
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C. No. 2/106-STB/2005 DATED 11 TH OCTOBER, 2005
SUBJECT: CLARIFICATION REGARDING SRO 948(I)/2005 DATED
13.09.2005.
I am directed to refer to your letter Ref: No. MTAC/05 dated 26.09.2005 on the
subject cited above and to clarify that SRO 948(I)/2005 dated 13.09.2005 is exclusively
meant for agricultural tractors. However, the tractors manufacturers shall file a single
sales tax return incorporating their entire activity as manufacturers during a tax period.
The refund relating to tractors shall be filed on the basis of documents prescribed in SRO
948(I)/2005.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mr. Mubashar Iqbal, General Manager (A&P), Millat Tractors Limited,
Sheikhupura Road, P.O. Box No. 12023, Shahdara, Lahore.
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C. No.5/7-STB/2005 DATED 12 TH OCTOBER, 2005
SUBJECT:
ZERO-RATING BY TEXTILE VENDORS INDUSTRY.
I am directed to refer to your letter No. 09(75)/F-L/A&P-II/STH/July 2005 dated
07 th October, 2005 on the subject cited above and to say that since processing mills are
engaged in supply of goods chargeable to zero-rate of sales tax under SRO 621(I)/2005
dated 17.06.2005, they will issue zero-rated sales tax invoices for the charges payable on
account of processing of such goods. Therefore, the contention of the Collectorate in this
regard is not correct.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to the Collector, (Headquarters), Sales Tax House, Karachi.]
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SALES TAX CIRCULAR NO. 03/2005